ROHIT AGARWAL,GUWAHATI vs. ITO, WARD 2(2) GUWAHATI, GUWAHATI

ITA 272/GTY/2026Status: DisposedITAT Guwahati24 August 2026AY 2017-1810 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the addition related to commission income under Section 40A(3) and remanded it to the AO for re-adjudication. The issue of unexplained cash balance under Section 68 was also remanded to the AO for fresh consideration.

What were the facts?

The Assessing Officer made additions of ₹13,73,225/- under Section 40A(3) and ₹4,81,088/- under Section 68 of the Income Tax Act, 1961, due to cash payments and unexplained cash balance. The Commissioner (Appeals) confirmed these additions.

What were the issues?

Whether cash payments made by the assessee were covered under the exceptions of Rule 6DD, and whether the opening cash balance was sufficiently explained.

Which sections of the Income-tax Act were involved?

Section 40A(3),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1, Jaipur [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Act for AY 2017-18 dated 10.02.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

For that the order of the Learned Joint Commissioner of Income Tax (Appeals) is bad in law as well as on facts.

2.

For that on the facts and circumstances of the case, the Learned Joint Commissioner of Income Ta

The order continues below.

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