MANJU DEVI BAGARIA,ROURKELA vs. INCOME TAX OFFICER,WARD-1,ROURKELA, ROURKELA

ITA 444/CTK/2026Status: DisposedITAT Cuttack05 June 2026AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee provided details of the transaction with the HUF, and the HUF itself admitted to paying the money, it could not be treated as undisclosed income of the assessee. Therefore, the additions made by the Assessing Officer and confirmed by the CIT(A) were deleted.

What were the facts?

The assessee received Rs. 47,42,000/- from Grihasthi Udyog (HUF) as a coparcener. The HUF had also filed its return and completed assessment, with additions later deleted by the CIT(A). The assessee provided details of the transaction, including cash books and resolutions, to the Assessing Officer.

What were the issues?

Whether the amount received by the assessee from the HUF, where the assessee is a coparcener, can be treated as undisclosed income when the HUF has provided details and admitted to the payment.

Which sections of the Income-tax Act were involved?

Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/06/2026Pronounced: 05/06/2026

Per Bench: This is an appeal filed by the assessee against the order of NFAC, Delhi in appeal no.NFAC/2012-13/10450337 dated 27/03/2026 for the assessment year 2012-13. 2. Shri S. K. Agrawala, AR appeared on behalf of the assessee assisted by Chandra Sekhar Panda and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee had received Rs.47,42,000/- from Grihasthi Udyog (HUF) in which the assessee was a coparcener. It was the submission that during the assessment year 2013- 14,

The order continues below.

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