INCOME TAX OFFICER. 6(2) LUCKNOW, LUCKNOW vs. MOTI LAL AND SONS, LUCKNOW

ITA 117/LKW/2024Status: DisposedITAT Lucknow04 June 2026AY 2017-1811 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to delete the addition. It found that the cash deposits were explained by the assessee's business receipts and were duly recorded in the books of account, which were audited and available to the AO.

What were the facts?

The Assessing Officer (AO) made an addition of Rs. 1,11,02,500/- under Section 69A for cash deposits in the assessee's bank account, which were not reflected in the return. The assessee claimed these deposits were from business cash sales and provided supporting documents to the CIT(A).

What were the issues?

Whether the CIT(A) erred in admitting additional evidence without a remand report, and whether the cash deposits were unexplained money attracting Section 69A.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 44AB,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Hearing: 08.04.2026Pronounced: 4.06.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the Department against the order of the ld. CIT, NFAC wherein the ld. CIT(A), vide his order under section 250 of the Income Tax Act, 1961 dated 16.01.2024, has allowed the appeal of the assessee against the orders passed by the Assessing Officer under section 147 r.w.s. 144 r.w.s. 144B for the A.Y. 2017-18 on 26.03.2022. The grounds of appeal are as under:- “1. Under the facts and circumstances of the case, whether the CIT(A), NFAC has erred in law while allowing relief to the assessee without calling for remand report u/s 250(4) and thus admitting the additional evidences filed by the assessee in contravention to the conditions laid down in Rule 46A of the I.T.

Rules, thereby

The order continues below.

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