MANOJ SINGH,MUZAFFARPUR vs. INCOME TAX OFFICER, MUZAFFARPUR

ITA 352/PAT/2026Status: DisposedITAT Patna28 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's claim of double taxation due to the addition needed further examination. The matter was remanded to the Assessing Officer to allow the assessee to reconcile and substantiate the receipts claimed to have been already accounted for.

What were the facts?

The Assessing Officer made an addition of Rs. 24,20,045/- to the assessee's income. The assessee claimed that these receipts were already included in the revised return filed in response to a notice under Section 148. The CIT(A) dismissed the appeal, stating the assessee failed to substantiate the claim.

What were the issues?

Whether the addition made by the Assessing Officer constituted double taxation, and if the assessee had adequately substantiated that the receipts were already declared in the revised return.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA“SMC” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Krishna Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 21.07.2026Pronounced: 28.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 20.03.2026, passed u/s 250 of the Income Tax Act, 1961 ('Act' for short) for the Assessment Year 2020-21. 2. Brief facts of the case are that, an Assessment Order came to be passed on 27.01.2025 by computing the income of Rs.31,03,540/- as against the return of income of Rs. 6,83,490/- filed u/s 148 of the Act. Aggrieved by the Assessment Order dated 27.01.2025, Assessee Manoj Singh; A.Y: 2020-21 preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →