BIRENDRA MISHRA, DURG,DURG vs. ITO, WARD-2(1), BHILAI, BHILAI

ITA 551/RPR/2026Status: DisposedITAT Raipur14 July 2026AY 2017-187 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition made by the AO was unfounded and arbitrary, as the revenue failed to prove that the seized cash was from undisclosed sources. The Tribunal relied on its previous decisions in similar cases.

What were the facts?

The assessee, a milk products seller in remote areas, had cash seized during demonetization. The Assessing Officer (AO) made an addition of Rs. 30,92,000/- under Section 69A as unexplained money, which was upheld by the CIT(Appeals).

What were the issues?

Whether cash seized from the assessee during demonetization can be treated as unexplained money under Section 69A when the source is from disclosed business dealings, and whether the CIT(Appeals) fulfilled their mandate of inquiry.

Which sections of the Income-tax Act were involved?

Section 69A,Section 44AD,Section 133(6),Section 250(4),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 13.07.2026Pronounced: 14.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 10.04.2026 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

Brief facts in this case are that the assessee is a small seller of milk products in remote areas of Chhattisgarh and has filed return of income u/s.44AD of the Income Tax Act, 1961 (for sh

The order continues below.

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