VISHWANATH YADAV,SIDDHARTH NAGAR vs. ITO-BASTI NEW, BASTI

ITA 188/LKW/2025Status: DisposedITAT Lucknow03 June 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had failed to adjudicate a specific ground raised by the assessee regarding cash deposits pertaining to business income. Therefore, the issues were restored back to the CIT(A) for a speaking order.

What were the facts?

The assessee's appeals for AY 2016-17 and 2017-18 involved additions made under Section 69A for cash deposited in bank accounts, treated as unexplained money. The CIT(A) had dismissed the assessee's appeals.

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal, specifically concerning the treatment of cash deposits as income and the applicability of Section 115BBE. Whether the reopening of assessment under Section 147 was valid due to lack of proper notice and approval.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 148,Section 151,Section 115BBE,Section 234A,Section 234B,Section 234C,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

Heard together (2 matters)

I.T.A. No. 188/Lkw/2025
I.T.A. No. 189/Lkw/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These appeals have been filed by the assessee against separate impugned appellate orders of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi each order dated 06.12.2024, for the AY 2016-17 and 2017-18. The assessee has raised the following grounds in both the appeals:

ITA No. 188/Lkw/2025 for AY 2016-17 “1. On the facts and in the circumstances of the case and in law the assessment order passed under S 147 r.w.s 144 is also illegal and without

I.T.A. No. 188 & 189/Lkw/2025 Assessment Year: 2016-17 & 2017-18 2

juri iction as juri ictional

The order continues below.

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