GEETA JAISWAL,JAUNPUR vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

ITA 394/LKW/2025Status: DisposedITAT Lucknow14 July 2026AY 2021-2215 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition sustained by the CIT(A) was not justified as there was no material to suggest defects in the assessee's accounts, and the provisions of Section 145(3) were not invoked. The Tribunal deleted the addition.

What were the facts?

The assessee challenged the validity of an assessment framed without proper compliance with certain sections of the Income Tax Act and the confirmation of additions to her income based on estimated gross profit rates. The Assessing Officer had made additions based on estimated GP rates, and the CIT(A) partially upheld these additions.

What were the issues?

Whether the assessment was validly framed and whether additions to income based on estimated gross profit rates are justified when the assessee's books of accounts are not found to be incorrect or incomplete.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 148B,Section 153,Section 132(4),Section 145(1),Section 145(2),Section 145(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Mahendra Kumar, FCA

PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.394/Lkw/2025 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 18.01.2024 passed by learned Commissioner of Income Tax (Appeals) -3, Lucknow [“CIT(A)” for short]. In this appeal, the assessee has raised the following grounds: -

“1. Because the Ld CIT (A) has erred in dismissing the grounds of appeal whereby the appellant had challenged the validity of assessment framed by the Assessing Officer in search case assessment without properly complying, with the provisions of section 148/143(2)/148B and section 153 of the Act. The present assessment in search case withou

The order continues below.

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