JAYSHREE DEVI JHUNJHUNWALA,SHILLONG, MEGHALAYA vs. DCIT, CENTRAL CIRCLE - 2, GUWAHATI, GUWAHATI, ASSAM

ITA 291/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Appeals) and remitted the matter back to provide the assessee one more opportunity to be heard. The assessee was cautioned to cooperate, failing which the CIT(Appeals) could pass an order based on available records.

What were the facts?

The assessee failed to provide explanations or supporting documents for additions made by the Assessing Officer regarding losses from partnership firms written back, treated as unexplained credit. The CIT(Appeals) upheld these additions for both assessment years.

What were the issues?

Whether the CIT(Appeals) was justified in upholding additions for unexplained credit without providing the assessee a further opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Heard together (2 matters)

I.T.A. No. 291/GTY/2026
I.T.A. No. 292/GTY/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal bearing ITA No. 291/GTY/2026 is directed at the instance of assessee against the order dated

ITA Nos. 291 & 292/GTY/2026 (A.Ys. 2016-17 & 2017-18) Jayshree Devi Jhunjhunwala 22.08.2025 of Id. Commissioner of Income Tax (Appeals), Cen

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 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →