SAI GIRIDHAR VEMULA,VIJAYAWADA vs. DCIT, CIRCLE - 1(1), VIJAYAWADA

ITA 141/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2020-217 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the difference in gross receipts and the unproved liabilities required further verification. Therefore, both issues were set aside and remitted back to the Assessing Officer for fresh examination.

What were the facts?

The assessee's income was assessed at a higher amount than declared, with additions made for undisclosed business income and unproved liabilities. The CIT(A) confirmed these additions, leading to the present appeal.

What were the issues?

Whether the addition for undisclosed business income was justified given the reimbursement explanation, and whether additions for unproved liabilities were sustainable without proper verification.

Which sections of the Income-tax Act were involved?

Section 28,Section 68,Section 133(6),Section 147,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

PER MANJUNATHA G, AM This appeal is filed by the Assessee is directed against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/NFAC/S/250/2025- 26/1083493710(1) dated 09-Dec-2025 for the Assessment Year 2020-21. ITA 141/VIZ/2026 SAI GIRIDHAR VEMULA

2.

The Assessee has raised the follo

The order continues below.

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