RAJENDRA SINGH KHICHI,DEWAS vs. INCOME TAX OFFICER, DELHI

ITA 427/IND/2024Status: DisposedITAT Indore14 May 2026AY 2011-20126 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence regarding agricultural income and remanded the issue to the CIT(A) for fresh adjudication. The CIT(A) is to consider the utilization of the assessee's and family members' agricultural income for bank deposits.

What were the facts?

The Assessing Officer (AO) treated bank deposits of Rs. 1,73,59,680/- as unexplained income. The assessee claimed these deposits were out of agricultural income. The CIT(A) directed the AO to restrict the addition to the peak cash credit and allowed the appeal partly.

What were the issues?

Whether the bank deposits were out of agricultural income and whether additional evidence regarding agricultural income should be admitted.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 143(2),Section 142(1),Section 10(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Venus Rawka, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 29.04.2026Pronounced: 14.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 08.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 21.12.2018 passed by learned ITO-1, Dewas [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal on following grounds:

Rajendra Singh Khichi Assessment year 2011-12 “1. That the Ld. CIT(A) erred in law and facts of the case and confirmed the addition to Rs. 17,47,040/- to the extent of peak cash credit against the returned income of Rs. 1,63,350/-

The order continues below.

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