POONAM JAISWAL,LUCKNOW vs. INCOME TAX OFFICER, RANGE-3(5), LUCKNOW

ITA 334/LKW/2026Status: DisposedITAT Lucknow15 May 2026AY 2017-1845 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's case was distinguishable from the cited precedent due to representations made by the assessee and her husband. The additional evidence was admitted, and the matter was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee appealed against an addition of Rs. 11,97,113/- made under Section 69A for unexplained cash deposits. The CIT(A) had partly allowed the appeal. The assessee argued that the addition was made on a protective basis without substantive addition elsewhere, which is impermissible.

What were the issues?

Whether a protective addition can be sustained without a substantive addition, and the validity of reassessment proceedings and the admission of additional evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 148,Section 151,Section 144B,Section 251(2),Section 115BBE,Section 234

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Revant Rohit Bhalla, CA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 20.01.2026 for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1. Because the Ld. Lower Authorities have erred in law and on facts by making addition of Rs. 1,26, 127/-u/s 69A of Income Tax Act, 1961 which are seriously challenged.

2.

Because of addition made by JAO was on protective basis, without there being any substantive addition, to support this protective assessment. The Ld. CIT(A) therefore failed to appreciate that both the appellant and her Assessment Y

The order continues below.

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