PASHVINDER SINGH,PILIBHIT vs. ITO, PILILBHIT

ITA 284/LKW/2026Status: DisposedITAT Lucknow03 June 2026AY 2017-20184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee owned agricultural land, but neither the AO nor the CIT(A) considered any agricultural income. Therefore, the issue of the Rs. 15,00,000 addition was restored to the Assessing Officer for estimation of agricultural income.

What were the facts?

The assessee deposited Rs. 15,00,000 in an agricultural loan account during the demonetization period, which the Assessing Officer treated as unexplained income. The CIT(A) upheld an addition of Rs. 15,00,000 after deleting a part of the original addition.

What were the issues?

Whether the cash deposits during demonetization can be treated as unexplained income when the assessee claims it as agricultural income and owns agricultural land, and whether the absence of sale bills is a valid ground to reject agricultural income.

Which sections of the Income-tax Act were involved?

Section 69A,Section 44AA,Section 10(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Rahul Agarwal, Advocate

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 09.03.2026, for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1. That Ld. A.O. erred in making and CIT(A) erred in upholding Rs. 15,00,000 addition u/s 69A treating demonetization cash deposits as unexplained income, with the facts that appellant was not in India, department has no evidence only cash deposit in Agriculture loan a/c cannot be considered as unexplained Income.

2.

That Ld. A.O. and CIT (A) is wrong in making the addition of Rs. 15, 00,000 in context of not producing any credible evidence for proving agricultur

The order continues below.

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