ANIRUDHSINH LAKHMANBHAI PARMAR,ANIDA, GIR SOMNATH vs. THE INCOME-TAX OFFICER, WARD-4 JND VERAVAL, VERAVAL, GUJARAT, VERAVAL, GUJARAT

ITA 731/RJT/2026Status: HeardITAT Rajkot31 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of the alleged cash gift from the father to the Assessing Officer for fresh adjudication. The Assessing Officer is to re-examine the documentary evidence supporting the gift, which was allegedly not duly considered earlier.

What were the facts?

The assessee deposited Rs. 11,33,500/- in cash during demonetisation. The Assessing Officer treated Rs. 12,00,500/- as unexplained money, including a Rs. 3,11,000/- gift from his father, due to discrepancies and the gift deed's timing. The CIT(A) partly allowed the appeal, reducing the addition to Rs. 4,18,500/-.

What were the issues?

Whether the cash gift received from the father was genuine and adequately supported by evidence. Whether the Assessing Officer and CIT(A) properly considered the evidence presented by the assessee regarding the source of cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 142(1),Section 250,Section 115BBE,Section 271AAC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Ketan Sinroja, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 31/08/2026Pronounced: 31/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 12.03.2026, which in turn arises out of an order passed by assessing officer u/s. 144 of the Act, dated 12.12.2019. 02. Brief facts of the

The order continues below.

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