SURYA PRAKASH KESARWANI,,ALLAHABAD vs. JT. CIT,(OSD),, ALLAHABAD

ITA 158/ALLD/2013Status: DisposedITAT Allahabad09 June 2026AY 2009-106 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, following the majority view of the Division Bench and the Third Member, decided various issues concerning additions made by the Assessing Officer. Some additions were deleted, some were sustained, and some matters were restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed four appeals against assessment orders passed under section 153A(b). Due to a difference of opinion between the original members, the issues were referred to a Third Member. The Third Member provided his opinion on various grounds related to capital gains, household expenses, unexplained investments, and purchases.

What were the issues?

The key issues involved the justification of additions made by the AO on account of long-term capital gains, low household withdrawals, unexplained investments and purchases, and out-of-books sales. The Tribunal also considered the extent to which such additions should be sustained or set aside.

Which sections of the Income-tax Act were involved?

Section 153A,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

Hearing: 11.03.2026Pronounced: 09.06.2026

PER NIKHIL CHOUDHARY, A.M.:

These four appeals have been filed by the assessee against the separate orders of the ld. CIT(A) for the assessment years 2007-08, 2008-09, 2009-10 and 2010-11, dated 13.12.2013, 31.01.2013, 13.12.2013, and 11.03.2014 respectively, which in turn arose from assessment orders passed under section 153A(b) of the Income Tax Act, 1961. ITA No. 158/Alld/2013 & 2. Since there was difference of opinion between the Hon’ble Judicial Member and Hon’ble Accountant Member, who

originally heard the appeals. The following questions were referred to Hon’ble Third M

The order continues below.

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