NILANGSU MITRA,BENGALURU vs. INCOME TAX OFFICER, WARD 5(3)(3), BANGALORE

ITA 1421/BANG/2026Status: DisposedITAT Bangalore20 July 2026AY 2020-217 pages
AI SummaryPartly Allowed

What were the facts?

The assessee failed to file an income tax return for AY 2020-21. Proceedings under Section 148A were initiated due to discrepancies in Form 26AS and Insight data. The Assessing Officer made an addition of Rs. 2,74,958/- as undisclosed salary income from Grid Infocom Pvt. Ltd.

What did the Tribunal hold?

The Tribunal held that under Section 15 of the Income Tax Act, salary due is taxable, not just salary received. Since both the assessee's claim of non-receipt and the employer's reporting of salary due required verification, the matter was restored to the Assessing Officer.

What were the issues?

The primary issue was whether the disputed salary amount of Rs. 2,74,958/- was taxable in the assessee's hands, considering the conflicting claims of receipt versus due amount.

Which sections of the Income-tax Act were involved?

Section 15,Section 148A,Section 147,Section 133(6),Section 151,Section 148,Section 143(2),Section 250,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI

For Appellant: CA : Sri. Ganesh R Ghale, Standing

PER PRASHANT MAHARISHI, VICE PRESIDENT

1.

This appeal by the assessee, Mr. Nilangsu Mitra, for A.Y. 2020-21, is directed against the order dated 07-01-2026 of the learned CIT(A), whereby the assessee’s appeal against the reassessment order passed by the Income Tax Officer was dismissed.

2.

The assessee did not file his return for A.Y. 2020-21 under section 139. His case was flagged on the Insight Portal under “RMS—Non-filing of return— PAN cases”. Pursuant to Insight Instruction No. 71 dated 16-11-2023 and based on risk profiling, proceedings under sections 148/148A were initiated. As Form 26AS and Insight data reflected transactions du

The order continues below.

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