GANGA PRASAD AGRAWAL OF M/S AGRAWAL HANDLOOM STORES,MAHARAJGANJ vs. ASSTT. UNIT IT DEPARTMENT FACELESS ASSTT. INDIA, DELHI

ITA 9/ALLD/2026Status: DisposedITAT Allahabad08 June 2026AY 2020-2111 pages
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What did the Tribunal hold?

The Tribunal found that while reassessment proceedings were valid, the assessee was not given a proper opportunity to explain the addition due to the non-provision of the purchase deed. Therefore, the issue was restored to the AO for fresh adjudication.

What were the facts?

The assessee purchased an immovable property, and the Assessing Officer (AO) reopened the case under Section 147, alleging a difference between the stamp duty value and the purchase consideration. The assessee requested a copy of the purchase deed to respond, but it was not provided. The AO made an addition under Section 56(2)(x), which was confirmed by the NFAC.

What were the issues?

Whether the addition under Section 56(2)(x) was justified without providing the assessee with a copy of the purchase deed, and whether the reassessment proceedings were valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 56(2)(x),Section 156,Section 234A,Section 234B,Section 234C,Section 234D,Section 270A,Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, ALLAHABAD

Before: SHRI. SUDHANSHU SRIVASTAVA

For Appellant: Shri Mahendra Kumar Agrawal

Heard together (2 matters)

S.A. No. 01/ALLD/2026
ITA No.9/ALLD/2026

Read from the judgment's own cause title. This page is filed under one of them.

This appeal has been preferred by the Assessee against the order dated 25.11.2025, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2020-21. The assessee has also filed Stay Petition, bearing S.A.

No.01/Alld/2026, requesting for stay of Demand raised by the Revenue against the assessee for assessment years 2020-21. ITA No.9/ALLD/2026 & S.A. No. 01/ALLD/2026 2.0 The brief facts of the case are that the assessee filed his return of income for the year under conside

The order continues below.

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