BINOD KUMAR,PATNA vs. INCOME TAX OFFICER WARD 4(5), PATNA

ITA 92/PAT/2026Status: DisposedITAT Patna15 June 20265 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee, who files return under Section 44AD and does not maintain regular books of account, could not adequately explain the source of the entire cash deposit. However, considering the assessee's total receipts and income declared, the Tribunal restricted the addition to Rs. 2,00,000/-.

What were the facts?

The assessee deposited Rs. 6,00,000/- in cash into two bank accounts. The Assessing Officer treated this entire amount as unexplained income under Section 69A, and the CIT(A) upheld this addition. The assessee appealed this decision.

What were the issues?

Whether the entire cash deposit of Rs. 6,00,000/- could be added as unexplained income under Section 69A, and if not, what portion of the addition is sustainable.

Which sections of the Income-tax Act were involved?

Section 69A,Section 44AD,Section 143(2),Section 133(6),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Appellant: Shri Susheel Gupta, CA
Hearing: 03.06.2026Pronounced: 15.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Addl./Joint Commissioner of Income Tax (Appeals)-1, Ludhiana [hereinafter referred to as “the Ld. CIT(A)] dated 20.11.2025, DIN & order No. ITBA/APL/S/250/2025-26/1082803788(1) on the following grounds:

2 Binod Kumar “1. That the impugned order passed by the Learned Commissioner of Income Tax (Appeals) under section 250 of the Income-tax Act, 1961 is bad in law, contrary to facts and circumstances of the case, and liable to be set aside.

2.

That the Learned CIT(A) erred in confirming

The order continues below.

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