SINGIREDDY BAL REDDY ,HIMACHAL PRADESH vs. WARD 42(3)(3), MUMBAI , MUMBAI

ITA 503/MUM/2026Status: DisposedITAT Mumbai11 May 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file an Income Tax Return despite receiving salary income. The Assessing Officer (AO) initiated reassessment proceedings and made additions to the income. The CIT(A) upheld these additions, citing the assessee's non-filing of return and non-compliance.

What did the Tribunal hold?

The Tribunal found that the assessee's claim of tax-exempt salary/pension income and entitlement to statutory deductions (Section 16 and 80TTA) needed verification. Therefore, the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the salary/pension income was tax-exempt and if the assessee was entitled to statutory deductions. The validity of additions made due to non-filing of return and non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 16,Section 80TTA,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J (SMC

Before: SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM

Hearing: 11.05.2026

Per Arun Khodpia, AM: The captioned appeal is preferred by the assessee directed against the order of Commissioner of Income Tax Appeals/ National Faceless Appeal Centre (NFAC), Delhi [“the Ld. CIT(A)] dated 25.11.2025 for the assessment year 2020- 21 arises from assessment order u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (“the Act”) dated 03.03.2025 passed by Assessment Unit, Income Tax Department. The grounds of appeal raised by the assessee are as under:

“1. In the facts and circumstances of the case, the order of the CIT(A) is not sustainable on

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 147

All 48,773 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →