AMANAT ALI,BAHRAICH vs. ITO-1, BAHRAICH
What did the Tribunal hold?
The Tribunal held that cash withdrawals from the bank account were explained by transfers from Money Transfer Agencies and thus not unexplained money. However, the commission income and cash deposits required further verification.
What were the facts?
The Assessing Officer (AO) made additions for unexplained cash withdrawals, cash deposits, and commission income after the assessee failed to respond to notices due to illness. The CIT(A) upheld these additions, rejecting the assessee's explanations and medical certificates.
What were the issues?
Whether cash withdrawals from a bank account are unexplained under Section 69A when the credits are explained by transfers from money transfer agencies, and whether commission income and cash deposits were adequately explained.
Which sections of the Income-tax Act were involved?
Section 69A,Section 147,Section 144B,Section 148,Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW
PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 6.10.2025, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the orders of the ld. AO passed under section 147 r.w.s. 144B for the A.Y. 2018-19 on 24.03.2023. The grounds of appeal are as under:- “1. That Learned lower Court erred facts and legal aspects of the case in making the addition of Rs. 1,45,56,326/- under section 69A as unexplained cash withdrawals.
That Learned lower Court erred in making the addition of Rs. 1,68,400/-on account of cash deposits.
That Learned lower Court erred in making the addition of
The order continues below.
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More judgments on Section 69A
- Vishal Kumar Patel(HUF), Raipur vs DCIT, Circle-1(1), RaipurITA 595/RPR/2026[2017-18]Status: Heard21 Oct 2026AY 2017-18
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
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