ANJU BALA,LUCKNOW vs. ACIT, CIRCLE-1, LUCKNOW

ITA 838/LKW/2025Status: DisposedITAT Lucknow29 May 2026AY 2022-235 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, acknowledging the assessee's non-compliance before the first appellate authority, granted a final opportunity for substantial justice. The case was restored to the National Faceless Appeal Centre (NFAC) for a fresh hearing, with a caution to the assessee for future compliance.

What were the facts?

The assessee, engaged in real estate brokering, had her case reopened after a search in another group revealed cash payments made by her. The Assessing Officer added these cash payments as unexplained investment, leading to an increased total income. The first appellate authority dismissed the assessee's appeal due to non-compliance.

What were the issues?

Whether the addition of unexplained cash investment was justified and whether the assessee was denied a proper opportunity of hearing before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69,Section 144,Section 271AAC,Section 272(A)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 11.09.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2022-23. 2.0 The brief facts of the case are that the assessee was engaged in the business of Real Estate Brokering through her proprietorship concern, ‘Niyati Properties’. The assessee filed her return of income for the year under consideration on 06.08.2022, declaring a total income of Rs.6,06,700/-. A search was conducted in the case of Omaxe Group on 14.03.2022 in which certain information pertaining to the assessee was received by the Department. Accordingly, the case of the assessee was reopened under section 147 of the Income Tax Act, 1961 (hereinafter called 'the Act’) after issuing notice under section 148

ITA No.838/LKW/2025 of the

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 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →