ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. AMARJEET SINGH SALUJA, GIRIDIH

ITA 350/RAN/2025Status: DisposedITAT Ranchi20 April 2026AY 2023-249 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding no error in the deletion of the addition. The CIT(A) had correctly considered the assessee's family details and applied beneficial CBDT instructions and High Court precedents.

What were the facts?

During a search, undisclosed jewellery worth Rs. 2,22,60,541 was found and added to the assessee's income. The CIT(A) deleted this addition by relying on High Court decisions and a CBDT instruction regarding permissible jewellery holdings.

What were the issues?

Whether the addition of undisclosed jewellery made during a search was justified, considering the assessee's family members and the permissible limits of jewellery as per CBDT instructions and judicial pronouncements.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, AR
For Respondent: Shri Ashish Kumar Deharia, ld CIT DR
Hearing: 20/04/2026Pronounced: 20/04/2026

Per Bench

This is an appeal filed by the revenue against the order of the ld CIT(A),Patna-3 dated 11.7.2025 in Appeal No.CIT(A), Patna-3/10100/2022-23 for the assessment year 2023-24. The cross objection is filed by the assessee in the appeal of the revenue in ITA No.350/Ran/2025. P a g e 1 | 9

ITA No. 350 & C.O.4/Ran/2025 Assessment Year : 2023-24

2.

Shri Devesh Poddar, ld AR appeared for the assessee and Shri Ashish Kumar Deharia, ld CIT DR appeared for the revenue.

3.

It was submitted by ld CIT DR that there was a search conducted on the premises of the assessee on 14,12,2922. In the course of search, jewellery was found, which was

The order continues below.

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