AMRESH KUMAR,JEHANABAD vs. ITO WARD -3(1), GAYA

ITA 33/PAT/2026Status: DisposedITAT Patna24 August 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted a change in the assessee's stand regarding the source of deposits between the assessment stage and the appeal stage. The Tribunal decided to remand the matter back to the Assessing Officer for de novo assessment.

What were the facts?

The assessee claimed income from running a State Bank of India Customer Service Point. The Assessing Officer made an addition of Rs. 28,49,751/- on account of unexplained income. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the deposits in the bank account are unexplained income, and the assessee's inconsistent stand before the tax authorities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Deepak Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 19.08.2026Pronounced: 24.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 26.11.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2015-16. 2. Brief facts of the case are that, Assessee filed return of income total income of Rs.1,50,250/-. Assessee claimed to have derived income from running a Customer Service Point of State Bank of India at Kamdeo Bigha, Jehanabad. The case of the Assessee was selected for ‘limited scrutiny’ and an Assessment Order came to be passed u/s Amresh Kumar; A.Y: 2015-16 143(3) of the Act by making an addition of Rs.28,49,751/- on account of

The order continues below.

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