SANJAY CHHANABHAI PATEL,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 469/SRT/2025Status: DisposedITAT Surat27 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the documents submitted by the assessee were not presented to the lower authorities. Therefore, the matter was restored to the Assessing Officer for re-examination of these documents.

What were the facts?

The assessee declared agricultural income and cash deposits during demonetization. The Assessing Officer rejected the books of account and estimated profit, also adding unexplained cash credits. The CIT(A) confirmed these additions.

What were the issues?

Whether the assessment order is invalid due to expanded scrutiny without approval, and whether additions for estimated profit and unexplained cash credit are justified.

Which sections of the Income-tax Act were involved?

Section 145(3),Section 68,Section 115BBE,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH SMC, SURAT

Before: Shri T. R. Senthil Kumar & Shri Ratnesh Nandan Sahay

For Appellant: Shri Hiren M. Diwan, C.A.with Shri Dhurvang Diwan, C.A
For Respondent: Ms. Neerja Sharma, Sr. DR
Hearing: 06/05/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [In short, ‘the ld. CIT(A)’] dated 27/02/2025 for the assessment year (AY) 2017-18 wherein the assessee has raised following grounds of appeal: "1) The Ld. CIT(Appeals) has erred in law and on facts in confirming the action of Ld. A. O. in expanding the scope of limited scrutiny without taking approval of higher authorities as per the instructions of Honourable CBDT.

2 It is therefore prayed that the assessment order should be trea

The order continues below.

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