GOPI KISAN TAPDIA,KUKSHI, DHAR vs. ITO DHAR, DHAR

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of

the income tax Act 1961, herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a

second Appeal. The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1083818770(1)

dated 18.12.2025 passed by the Ld. CIT(A) u/s 250 of the

Act which is hereinafter referred as the “Impugned Order”.

Page 1 of 29

The Relevant Assessment Year is 2020-21 and the

corresponding Previous Period is from 01/04/2019 to

31/03/2020.

2.1 That as & by way of an Assessment Order made u/s 147

RWS 144B of the Act, the total Income of the Assessee was

computed & Assessed at Rs 5,63,820/-. The Income as per the

return of Income filed u/s 148 on 05.09.2024 was at Rs

3,94,560/-. The addition was made on the account of

unexplained money u/s 69A was at Rs 1,69,260/-. That the

aforesaid Assessment Order bears No: - ITBA/AST/S/147/2024-

25/1069969581(1) & that the same is dated 26.10.2024 which

is herein after referred to as the “Impugned Assessment Order”

for sake of convenience & brevity.

2.2 “That the Assessee filed his Income Tax Return for the

Assessment Year 2020-21 under section 139 (1) of the Income

Tax Act on 30.12.2020 declaring total income of

Rs.3,94,560/- and filed a revised ITR under section 139(5) on

Page 2 of 29

25.05.2021 declaring the same total income of Rs. 3.94,560/-.

The revised ITR has been processed on 28.08.2021 on the

declared income. Thereafter, an information related to the

assessee has been received from DDIT. Unit-2(1). Ahmedabad

vide E-mail dated 19-03-2024 stating that during the course of

search and seizure action under section 132 of the Act in the

group cases of (Ambica Fireworks Group) Shri Ashish J

Khajanchi (ABNPK6871H) and M/s Ambica Ashish Tradelink

LLP (ABCFA3770G), some incriminating documents had been

found and seized, which involved the assessee. The Ambica

Fireworks Group is divided in into 3 subgroups viz: 1. Ashish

Khajanchi group, 2. Bhavin Khajanchi group and 3. Amit Modi

group. This group carried on its business of retail and wholesale

trade of fireworks and other seasonal items under the

business concern M/s Ambica Ashish Tradelink LLP.

That During the aforesaid survey action in the group cases of

(Ambica Fireworks Group) Shri Ashish J Khajanchi

(ABNPL6871H) and M/s. Ambica Ashish Tradelink

LLP(ABCFA3770G), statement of Shri Tejas Vikrambhai Modi,

Logistics Manager of the Godown, was recorded wherein he

Page 3 of 29

was confronted with a document found on the premises. On

perusal of the statement recorded of Shri Tejas Vikrambhai

Modi, it was seen that there are two types of discounts

provided in the bills. Those being Discount and Special

Discount. Both of these discounts are not actual discounts

i.e. these discounts are not actually provided to the clients.

Rather, the amount mentioned against these discounts are

actually collected in cash from the customers. Further, an

Excel Sheet contained the name of the beneficiaries having

unaccounted Purchase with M/s. Ambica Ashish Tradelink

LLP and its Associates also annexed with the same. As per

above detailed investigation report submitted by DDIT. Unit-2(1),

Ahmedabad and modus operandi of unaccounted cash

debit/credit which was further confronted by the key persons

in their statement in the search of Ambica Fire Group the

Investigation unit-2(1), Ahmedabad has submitted an Excel

Sheet contained the name of the beneficiaries having

unaccounted cash transactions with M/s. Ambica Ashish

Tradelink LLP and its Associates. Perusal of the list the assessee

Shri Gopi Kisan Tapdia, is one of the beneficiaries whose

Page 4 of 29

name was mentioned in the excel sheet who has also made

unaccounted cash transactions of Rs. 1,69,260/-, Therefore,

the assessee Shri Gopi Kisan Tapdia had made total

Unaccounted Cash transactions Rs.1,69,260/- from M/s

Ambica Ashish Tradelink LLP and its associates. Since these

facts indicated the involvement of the assesse in the bogus

cash transactions of Rs. 1,69,260/- from M/s Ambica Ashish

Tradelink LLP and its associates, notice u/s 148 of the Act

dated 28.03.2024 was duly issued and served on the assesse

after the necessary satisfaction note and the requisite approval

from the competent authority. In response the said notice, the

assesse has filed return of income u/s. 148 of the Act on

05.09.2024 at total income of Rs.3,94,560/-.”

2.3 That in the aforesaid Impugned Assessment Order at Para 2 a

table of opportunities are provided which we reproduce as

below:- 2.4 That it is recorded in the “Impugned Assessment Order”

that Notice u/s 148 of the Act was duly issued and served on the

Page 6 of 29

Assessee & in turn the Assessee filed a ROI u/s 148 of the Act on

2.5 That in Response to the show Cause Notice dated

14/10/2024 the Assessee filed submission On 24/10/2024 by

way of Copy of Bank statement, copy of purchase Invoice &

Ledger of Ambica Ashish Trade Link LLP. This submission of

the assessee was found hot acceptable.

2.6 That during the course of the Assessment Proceedings notice

u/s 142(1) dated 30/07/2024 was issued to the Assessee.

However, No Response was received from the Assessee.

Further Notice u/s 142(1) dated 20.09.2024 & Notice u/s

143(2) dated 24/09/2024 were too issued to the Assessee

which were not replied to by the Assessee.

2.7 That “During the course of survey group cases of (Ambica

Fireworks Group) Shri Ashish J Khajanchi (ABNPL6871H) and

Mis. Ambica Ashish Tradelink LLP(ABCFA3770G), statement of

Shri Tejas Vikrambhai Modi, Logistics Manager of the Godown,

Page 7 of 29

was recorded wherein he was confronted with following document

found on the premises

The following reply was furnished by Shri Tejas Vikrambhai Modi

against question no. 6:

Page 8 of 29

�� 18- म� आपको एक िबल िदखा रहा है, जो भी M/s jay Amba fatakada

Bhandar का ह�, िजसका इनवॉइस नंबर B10935 dated 11/11/2023 ह�,

िजसे A4 म� page no. 5 म� Inventories िकया गया ह�, कृपया इस िबल के

content और िड�ाउंट और special िड�ाउंट के बारे म� िव�ार से बताए?

उ�र- सर, ये िबल Ambica-Ashish tradelink LLP की एक पाट� M/s

jay Ambe fatakada Bhandar का ह�, इन िबल म� जो माल M/s jay

Ambe fatakada Bhandar को ग�ाई िकया गया है उनकी details जैसे

quantity, रेट और टोटल अमाउंट िलखा है। सर, इम िबन का टोटल अमाउंट

Rs. 69,410/- ह�, िजनमे Rs 27,764/- का िड�ाउंट ह� और Rs.

10,411/- का special discount ह�। इस तरह इस िबल का होटल

िड�ाउंट Rs.38,175/- �आ। मर म� यह बनाना चाहता �ँ िक Ambica-

Ashish tradelink LLP ने M/s Jay Ambe fatakada Bhandar से

Rs.69,410/- ही िलए ह�, िजनमे �ी आशीष कुमार खजांची ने

Rs.38,175/- रोकड़ म� िलए ही , सर म� यह भी बताना चा�ंगा िक, जो

िड�ाउंट और special िड�ाउंट िबन म� िनखा �आ है, उसका परस�टेज हम�

थी आशीष कुमार खजांची टेलीफोन पर बताते ह�। मगर वे अमाउंट थी आशीष

कुमार गजांची पाट� म� रोकड़ (cash) म� लेते ह� और िबल म� िड�ाउंट और

special िड�ाउंट की तरह म�शन करवाते ह�।

Page 9 of 29

On perusal of the statement recorded of Shri Tejas Vikrambhai

Modi, it was seen that there are two types of discounts provided

in the bills. Those being Discount and Special Discount. Both of

these discounts are not actual discounts i.e. these discounts are

not actually provided to the clients. Rather, the amount

mentioned against these discounts are actually collected in cash

from the customers.

Further, an Excel Sheet contained the name of the

beneficiaries having unaccounted Purchase with M/s

Ambica Ashish Tradelink LLP and its Associates also

annexed with the same. As per above detailed investigation

report submitted by DDIT, Unit-2(1), Ahmedabad and

modus operandi of unaccounted cash debit/credit which

was further confronted by the key persons in their

statement in the search of Ambica Fire Group the

Investigation unit-2(1), Ahmedabad has submitted an Excel

Sheet contained the name of the beneficiaries having

unaccounted cash transactions with M/s Ambica Ashish

Tradelink LLP and its Associates. Perusal of the list the

assessee Shri Gopi Kisan Tapdia, is one of the

Page 10 of 29

beneficiaries whose name was mentioned in the excel

sheet who has also made unaccounted cash transaction

of Rs 1,69,260/-.”

2.8 That in the “Impugned Assessment Order” it is observed

by the Ld AO as “Subsequently, when showcause notice

dated 14.10.2024 was issued and reply was sought on the

issue of unaccounted cash transactions of the assessee with

M/s Ambica Ashish Tradelink LLP and its Associates

amounting to Rs.1,69,260/-, the assesse has filed only copy

of Bank Statement, copy of Purchase Invoice and Ledger of

Ambica Ashish Tradelink LLP in response to the said

showcause notice dated 14.10.2024, but did not comment on

the issue of unaccounted cash transactions. In absence of

any cogent explanation or documentary evidence, it is

evident that the assessee Shri Gopi Kisan Tapdia had made

total Unaccounted Cash transactions Rs.1,69,260/- from M/s

Ambica Ashish Tradelink LLP and its associates and thus

indicate the involvement of the assesse in the bogus cash

transactions of Rs.1,69,260/- from M/s Ambica Ashish

Page 11 of 29

Tradelink LLP and its associates. Hence, Rs.1,69,260/- is

treated as unexplained money u/s.69A of the Act and added

to the total income of the assessee.”

2.9 That the Ld AO in the “Impugned Assessment Order” has also

observed that “The assessee did not fully comply with the

statutory notices u/s. 142(1) of the Act. However, the assesse has

filed only copy of Bank Statement, copy of Invoice and Ledger of

Ambica Ashish Tradelink LLP in response to showcause notice

dated 14.10.2024. The assessee's submission is considered but

not acceptable. On perusal of the said submission made by the

assesse, it is seen that the submission made pertain only to

the extent of the transactions made in the books of the

assessee. However, the assesse has not commented on the

issue of unaccounted cash transaction which was raised in

the showcause notice and hence the same has remained

unexplained. The information received in the case of the assesse

which is exhaustively discussed in para 4.5 above and the

subsequent proceedings in this case suggest that the assesse has

indulged in cash transactions with Ambica Ashish Tradelink LLP

Page 12 of 29

amounting to Rs.1,69,260/-. Since the assesse has failed to

offer any explanation regarding cash transactions of

Rs.1,69,260/- the same is held to be the unexplained income

for the instant AY.”

2.10 The Ld Ao in the “Impugned Assessment Order” a Para 4.9

has held as under: -

“It can be seen from the detailed discussion in above paras that

the assessee did not fully comply with the statutory notices

u/s.142(1). On perusal of the submission made by the assesse in

response to the showcause notice, it is seen that the submission

made pertain only to the extent of the transactions made in

the books of the assessee. However, the assesse has not

commented on the issue of unaccounted cash transaction which

was raised in the showcause notice and hence the same has

remained unexplained. Based on the analysis of the information

received which is discussed in para 4.5 above, and submissions

filed by the assessee, it is concluded that the assessee had

unaccounted cash transactions with M/s Ambica Ashish

Tradelink LLP and its associates amounting to Rs.1,69,260/-

Page 13 of 29

which the assesse has failed to explain. Hence, Rs.1,69,260/- is

treated as 'Unexplained

Money u/s. 69A of the Income Tax Act in the hands of the

assessee and taxed accordingly.”

2.11 That the Assessee being aggrieved by the aforesaid

“Impugned Assessment Order” prefers the first appeal u/s

246A of the Act before the Ld CIT(A) who by the “Impugned

Order” has dismissed the first Appeal of the Assessee on the

grounds & the reasons stated therein. The core grounds &

the reasons for the Dismissal of the first Appeal were as

under: -

“5. Facts of the case and decision:

5.1 In view of the findings made by the Assessing officer, the

grounds of appeal, statement of facts, written submission made

& decisions relied on by the appellant, and the material available

on record, the appeal is decided as under,

5.2 In this instant case, information related to the assessee was

received from DDIT, Unit- 2(1), Ahmedabad that during the

course of search and seizure action under section 132 of the Act

Page 14 of 29

in the group cases of (Ambica Fireworks Group), Shri Ashish J

Khajanchi (ABNPK6871H) and M/s Ambica Ashish Tradelink LLP

(ABCFA3770G) incriminating documents were found and seized,

which involved of the assessee. The Ambica Fireworks Group

divided in into 3 subgroups viz: 1. Ashish Khajanchi group, 2.

Bhavin Khajanchi group and 3. Amit Modi group. This group

carried on its business of retail and wholesale trade of fireworks

and other seasonal items under the business concern M/s

Ambica Ashish Tradelink LLP.

5.3 During the aforesaid survey action in the group cases of

(Ambica Fireworks Group) Shri Ashish J Khajanchi

(ABNPL6871H) and M/s. Ambica Ashish Tradelink LLP

(ABCFA3770G), statement of Shri Tejas Vikrambhai Modi,

Logistics Manager of the Godown, was recorded wherein he was

confronted with a document found on the premises. On perusal

of the statement recorded of Shri Tejas Vikrambhai Modi, it was

seen that there are two types of discounts provided in the bills.

Those being Discount and Special Discount. Both of these

discounts are not actual discounts i.e. these discounts are not

actually provided to the clients. Rather, the amount mentioned

Page 15 of 29

against these discounts are actually collected in cash from the

customers. Further, an Excel Sheet contained the name of the

beneficiaries having unaccounted Purchase with M/s. Ambica

Ashish Tradelink LLP and its Associates were also seized. Perusal

of the list the assessee Shri Gopi Kisan Tapdia, was one of the

beneficiaries whose name was mentioned in the excel sheet who

has also made unaccounted cash transactions of Rs. 1,69,260/-.

5.4 During the course of assessment proceedings, the assessee

did not fully comply with the statutory notices issued. However,

the assessee filed only copy of Bank Statement, copy of Invoice

and Ledger of Ambica Ashish Tradelink LLP in response to

showcause issued. The AO held that the submission made

pertain only to the extent of the transactions made in the books

of the assessee and has not commented on the issue of

unaccounted cash and the same remained unexplained. Since

the assessee failed to offer any explanation regarding cash

transactions of Rs.1,69,260/- the same was held to be the

unexplained income for the assessee and addition was made u/s

69A of the IT Act, 1961.

Page 16 of 29

6. Aggrieved by the additions made by the AO, the appellant filed

the instant appeal. Ground no. 01 and 02 is related to the

reopening of the assessment, Ground no. 03 is related to no

reasonable opportunities being granted, Ground no. 04 is related

to the addition made u/s 69A of the IT Act, Ground no. 05 is

related to principles of natural justice, Ground no. 06 is general

in nature.

7.1 The submission made and decisions relied on by the

appellant are carefully considered.

7.2 The appellant submitted that Assessment Unit erred in

reopening the assessment under Section 148 of the Act and

passing the order under Section 147 of the Act which is invalid,

as the income has not escaped assessment.

The appellant has contended that the reopening of

assessment u/s 148 is invalid as there has been no income

escaping assessment. However, the reopening in the present case

was based on the information received from DDIT, Unit-2(1),

Ahmedabad, wherein material was collated during the course of

search and seizure proceedings under Section 132 of the Income

Tax Act. It is an established dictum that reopening is valid if it is

Page 17 of 29

based on specific and credible material obtained during

investigation or search proceedings, and not on mere suspicion

or surmises. Reliance is placed on the judgement of Hon'ble

Supreme Court in the case of ACIT vs Rajesh Jhaveri Stock

Brokers Pvt Ltd, wherein the Supreme Court laid down the

conditions that need to be satisfied before an assessing officer

can invoke Section 148. The court held that there must be a

tangible material to come to the conclusion that income has

escaped assessment. The said condition is sufficiently satisfied in

the instant case. In view of the above, the appellant's contention

is rejected. The reopening was validly based on new material

obtained from search proceedings, and the order under Section

147 is therefore sustainable in law. Hence, the grounds of appeal

no. 01 and 02 raised by the appellant are dismissed.

7.3 The appellant further submitted that on the facts and

circumstances of the case and in law the learned AO erred in not

providing proper opportunity of being heard and making

additions based on arbitrarily and haste manner.

With regard to the same, it is noted that ample opportunities

were proved to the appellant, which can be seen as under: - The appellant failed to appreciate that he was non-

responsive for the majority of the assessment proceedings

and whenever he responded, only responded with part

responses. In connection with the same, the AO even initiated

Page 19 of 29

penalty proceedings u/s 272A(1)(d) of the Act for non-compliance

of notices u/s 142(1) dated 30.07.2024 and 20.09.2024. There

were no instances of request for video conference by the appellant

either. It appears that the appellant raised the grounds of appeal

just for the purpose of raising it without any credible reason

behind it. Hence, the grounds of appeal 03 and 05 of the

appellant are hereby dismissed.

7.4 The appellant failed to submit any specific basis for

submitting addition of Rs.1,69,260/- u/s 69A of the Act is

incorrect. Going into the merits of the case, the AO has

concluded the assessment with amply justifying his actions and

well within his rights in making the said addition. The

unaccounted cash remained unexplained in the due course of

assessment proceedings. Since the assessee failed to offer any

explanation regarding cash transactions of Rs.1,69,260/- the

same was held to be the unexplained income for the assessee and

addition was made u/s 69A of the IT Act, 1961. In view of the

same, the grounds of appeal 04 of the appellant is hereby

dismissed.

Page 20 of 29

7.5. Ground of appeal no. 06 is general in nature, hence does not

require separate adjudication.

the result, the appeal is dismissed.”

2.12 That the Assessee being aggrieved by the “Impugned order”

has preferred the Instant Second Appeal before this Tribunal &

has raised following grounds of Appeal in the Form No: -36 which

are as under: -

“1. That on the facts and in the circumstances of the case and in

law, the Ld. CIT(A) erred in confirming the action of the Assessing

Officer in reopening the case of the appellant without properly

appreciating the facts of the case and submissions made before

him/her

law, the Ld. Jurisdictional Assessing Officer erred in issuance of

notice under section 148 of the Act even when such notice ought

to have been issued from the office of the Faceless Assessing

Officer and not by the Jurisdictional Assessing Officer in light of

the binding notification dated 29th March, 2022 (Notification No.

Page 21 of 29

18/2022) issued by the Hon’ble CBDT which stated that any

notice issued under section 148 of the Act on OR after 29th

March, 2022 should have been through automated allocation and

in faceless manner.

law, the Ld. CIT(A) erred in confirming the addition of Rs.

1,69,260/- made by the Assessing Officer to the total income of

the appellant on account of alleged unrecorded cash transactions

entered into with M/s Ambica Ashish Tradelink LLP and its

associates by treating it as unexplained money under section 69A

r.w.s. 115BBE of the Act without properly appreciating the facts

of the case and submissions made before him/her

4.That on the facts and in the circumstances of the case and in

law, the Ld. CIT(A) erred in confirming the addition of

Rs.1,69,260/- made by the Assessing Officer to the total income

of the appellant on account of alleged unrecorded cash

transactions entered into with M/s Ambica Ashish Tradelink LLP

and its associates by treating it as unexplained money under

section 69A r.w.s. 115BBE of the Act on the basis of third party

documents/statements which were never confronted with the

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appellant thereby depriving the appellant of an effective

opportunity of cross examination which is grossly violative of the

principles of natural justice.

grounds of appeal as taken by him.”

3 Record of Hearing

3.1 The hearing in the matter took place before this Tribunal on

18.06.2026 when the Ld. AR appearing for & on the behalf of the

Assessee inter-alia contended that the “Impugned Order” is bad

in law, illegal & not proper. It, therefore, deserves to be Set Aside.

3.2 The Ld AR has places on the record of this Tribunal a paper

book containing pages 1 to 87.

3.3 The Ld AR contended that he is not pressing issue of FAO &

JAO. The Ld AR Submitted that an addition of Rs 1,69,250/- is

made u/s 69A of the Act. The said section is wrongly invoked.

The Assessee is not required to maintain any books of Account

u/s 44AD of the Act. The LD AR has placed reliance on the Paper

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book pages 29 to 33 which contains an ITAT Order in ITA No: -

1216/SRT/2025 dated 22.04.2026 in case of Nayankumar

Ambubhai Patel v/v ITO. The Ld AR has also placed reliance on

the Paper book pages 34 to 37 which Contains a decision of ITAT

Ahmedabad in ITA No.: - 1910/Ahd/ 2025 in case of Rajesh

Ramkrishna Gupta v/s ITO Palanper dt 24/03/2026. Reliance

was placed on PB Pages 57 to 87 on ITAT order in ITA No: -

2350/Ahd/2025 & 17 others in case of Ambica Ashish Trade

Link LLP v/s DCIT CC1(4) Ahmedabad where some appeals

pertained to the revenue too. Our attention was drawn to Para

27 on Page 86 of Paper Book where the order is there of ITAT

Ahmedabad to work out NP @4% on undisclosed

Transactions. Our attention was invited to Paper Book Page

14 which is Computation of Income of the Assessee wherein

Income of Rs 3,94,560/- is shown from business. It was

Contended that amount of addition of Rs 1,69,260/- is

included in it. Percontra the Ld DR appearing for & on the

behalf of the revenue contended that the amount Rs 1,69,260/-

is not in the books of accounts under the Act. The transaction

is out of books. Reliance by the Ld DR was placed on Para 4.8 of

Page 24 of 29

the “Impugned Assessment Order” & it was emphasized that

the Impugned Transaction is not part of the turnover. The Ld

AR in the rejoinder invited our attention to Paper book paged 19

to 22. Hearing was over & closed.

4 Observations, Finding and Conclusions

4.1 We have to decide the legality, validity and proprietary of the

“Impugned Order” basis records of the case & the rival

submission canvassed before us.

4.2 We have carefully perused the records of the case and have

heard the submissions.

4.3 We basis records of the case and after hearing and further

upon examining the rival contentions of the Ld AR and the Ld DR

canvassed before us are of the considered opinion that No

effective reply was filed by the Assessee in response to the

Notice(s) u/s 142(1) dated 20.09.2024 & the Notice u/s

143(2) dated 24.09.2024 during the Assessment Proceeding

by virtue of Para 4.5 of the “Impugned Assessment Order”.

Even in reply to the show cause Notice dated 14.10.2024

Assessee filed bank statement, copy of Purchase Invoice &

Page 25 of 29

Ledger of Ashish Trade Link LLP. This submission of the

Assessee was not accepted by the Ld AO. The cash

transaction/unaccounted cash transaction of Rs. 1,69,260/-

is core issue in this Instant case. The core documents are bills,

bearing discount & special discount, which was found in Search

& Seizure action which was carried out at Ambica fire works

group & M/s Ambica Ashish Trade Link LLP & some in

incriminating material were seized which involved the

Assessee. Statement of Shri Tejas Vikrambhai Modi logistic

Manager of godown was recorded & relied upon. It was stated

buy him that discounts in the bills are not actually provided to

clients/customers. Rather the amounts mentioned against

these discounts are collected in cash form customers. An

excel sheet contained the Name of Beneficiaries having

unaccounted purchase with M/s Ambica Ashish Trade Link

LLP. The Assessee name is mentioned in excel sheet amongst

others. The value of unaccounted cash transaction is Rs

1,69,260/-. It is on this specific allegation reply of the

Assessee was solicited, but none came forth. It is recorded so

in the Impugned Assessment Order o internal Page 6. Therefore,

Page 26 of 29

in the absence of any explanation addition was made u/s 36A

of Rs 1,69,260/- as & by way of unexplained money. It is

recorded in the Impugned Assessment Order at Para 4.8 that

submission is only on transactions made in the books of the

Assessee & no comment is given on unaccounted cash

transaction which issue was raised in the show cause notice

& has remained unexplained. Even in the first appeal the

Assessee has failed to give any explanation as is recorded in

the Impugned Order(supra). The Ld AR has made a mere

statement in form of a contention during the hearing that

amount of Rs 3,94,560/- is inclusive of Rs 1,69,260/- if that was

the case then why the said evidences etc was not given to the Ld

AO or Ld CIT(A). A new case is sought to be built up at a second

appellate stage on factual aspect which is not acceptable. Further

on one hand AR states the Assessee does not keep books as he

is a small business person u/s 44AD & not mandated to

maintain books on the other hand it is stated the amount is

already a part of Business Income. If this was the case then

why Assessee failed to give explanation at the material time

before the Ld CIT(A). We are mandated to decide the case basis

Page 27 of 29

reasons given in the orders of the lower authorities. The

“Impugned Order” & “Impugned Assessment Order” are not

like old wine becoming better (with supplementary factual

contentions) as it grows old.

4.4 In the premises laid down by us as aforesaid & keeping in

view the decisions of other benches of the Tribunal referred above

we direct the Ld AO to add above amount of Rs 1,69,260/- as

part of turnover of the Assessee & recompute tax liability with NP

rate of 4% on undisclosed transaction of Rs 1,69,260/- so that

ends of Justice are met.

4.5 In the premises set out herein above the Assessee appeal is

Partly Allowed.

5 Order

5.1 In the result appeal of the Assessee is Partly Allowed. Pronounced in open court on 31.07.2026

Sd/- Sd/- (DR. ARJUN LAL SAINI) (PARESH M. JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore िदनांक/Dated : 31.07.2026

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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