MOHAMMAD NAVED SHAH,KANPUR vs. LD. INCOME TAX OFFICER, WARD - 1(3)(2), KANPUR, KANPUR

ITA 344/LKW/2026Status: DisposedITAT Lucknow02 June 2026AY 2010-20115 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee did not receive a reasonable opportunity to present their case. Therefore, the impugned appellate order was set aside, and the issue was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's income was determined at Rs. 31,67,992/- with an addition of Rs. 31,50,335/- on account of cash deposited in the bank. The assessee claimed not to have received notices from the Assessing Officer.

What were the issues?

Whether the assessment proceedings were valid without providing the assessee a reasonable opportunity to be heard, and whether the addition made on account of cash deposits was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68

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 Rakesh Garg, Adv

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 28.01.2026, for the AY 2010-11. The assessee has raised the following grounds of appeal:

“1. Because there being no material to form reason to believe that income has escaped assessment, mere deposit of cash in bank would not necessarily mean that income has escaped assessment, the entire proceedings initiated u/s.148 and the reassessment framed thereafter is all without juri iction, bad in law be quashed.

2.

Because no notice u/s.148 dt. 31.03.2017 as alleged to have been issued being served on the assessee, the entire proceedings initiated under section 148 is without juri iction,

The order continues below.

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