PUSHP KUMAR TRIPATHI,KANPUR vs. LD. INCOME TAX OFFICER, WARD - 1(2)(3), KANPUR, KANPUR

ITA 342/LKW/2026Status: DisposedITAT Lucknow01 June 2026AY 2010-20114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's claim that the bank account did not belong to him required factual verification. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's income was determined at Rs. 29,35,318/- due to cash deposited in a bank account. The assessee claimed the bank account did not belong to him and had filed an FIR, supported by an affidavit. The CIT(A) upheld the addition.

What were the issues?

Whether the reassessment proceedings were valid and whether the addition made on account of cash deposit in a bank account not belonging to the assessee was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

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, 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 21.01.2026, for the AY 2010-11. The assessee has raised the following grounds of appeal:

“1. Because the CIT(A) has erred on facts and in law in upholding the reassessment order passed under section 147 of the Act by the AO, which order is without juri iction, bad in law, upholding the addition of Rs.29,35,318/- be quashed.

2.

Because the notice issued under section 148 of the Income-tax Act, 1961 dated 31.03.2017 on the last date, sent through speed post being returned un-served, there being no service of notice, the entire proceedings initiated under section 148 is without j

The order continues below.

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