RAHUL,GANNAUR, SONIPAT vs. INCOME TAX OFFICER WARD-1, SONIPAT

ITA 4064/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2017-183 pages

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Sh. Samyak Jain, Adv
Hearing: 03.06.2026Pronounced: 03.06.2026

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/S/250/2025- 26/1086633095(1), dated 27.02.2026 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

Coming to the assessee’s sole substantive ground raised herein, I notice that it seeks to reverse both the learned lower authorities’ respective findings assessing its cash deposits during demonetization period amounting to Rs.3,34,870/- and Rs.9,90,870/- (being 8% of the cash & non-cash deposits of Rs.1,23,85,880/- except the cash deposited during demonetization period), totalling to Rs

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