AMRITPREET KAUR GILL,HARBHAJAN INSTITUTE, BATHINDA vs. DCIT/ACIT, CIRCLE 2, BATHINDA, DCIT/ACIT, BATHINDA

ITA 440/ASR/2025Status: DisposedITAT Amritsar31 August 2026AY 2016-1752 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition based on Annexure A-22, which pertained to the assessee's husband's business entities, was unsustainable. It also found that the presumption under Section 292C was rebutted by evidence indicating the entities belonged to the husband.

What were the facts?

During a survey, various documents were impounded from the assessee's business premises. The Assessing Officer (AO) made significant additions to the income based on these documents, including alleged undisclosed turnover and unexplained investments.

What were the issues?

Whether additions based on documents belonging to a spouse are valid, and if presumptions under Section 292C can be applied without considering rebutting evidence.

Which sections of the Income-tax Act were involved?

Section 115BBE,Section 292C,Section 69B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: Adv and Sh
Hearing: 22.07.2026Pronounced: 31.08.2026

Heard together (3 matters)

I.T.A. No.440/Asr/2025
I.T.A. No.489/Asr/2025
I.T.A. No.626/Asr/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per: Udayan Dasgupta, JM:

I.T.A. No.440/Asr/2025 ( Assessee appeal), Asst Year : 2016-17 .

1.

This appeal is filed by the assessee against the order

The order continues below.

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