JITENDER PAL SINGH ANEJA,BAREILLY vs. INCOME TAX OFFICER-1(2), BAREILLY

ITA 313/LKW/2026Status: DisposedITAT Lucknow12 June 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to substantiate the claimed opening cash balance with any independent or contemporaneous evidence. The self-prepared cash book was not considered credible, and the addition under Section 69A was sustained.

What were the facts?

The Assessing Officer made an addition of Rs. 12,50,000/- under Section 69A for unexplained cash deposits. The assessee claimed this was from a large cash balance, but provided only a self-prepared cash book. The First Appellate Authority upheld the addition.

What were the issues?

Whether the assessee discharged the burden of proof to substantiate the source of cash deposits with credible evidence, and if the addition under Section 69A was justified.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.313/LKW/2026 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 27.01.2026 [DIN & Order No. ITBA/APL/S/250/2025- 26/1085192054(1)] of Ld. Addl/Joint Commissioner of Income Tax (Appeals)-2, Mumbai hereafter referred to as First Appellate Authority (“FAA”, for short).

(B) In this case, assessment order dated 02.12.2019 was passed by the Assessing Officer (“AO”, for short) whereby the assessee’s total income was determined at Rs.17,19,400/- as against returned income of Rs.4,69,400/-. In the aforesaid assessment order, an addition of Rs.12,50,000/- was made u/s 69A of the Income Tax Act, 1961 (“Act”, for short) on account of

The order continues below.

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