SUKHWINDER SINGH,KAPURTHALA vs. ITO, KAPURTHALA

ITA 579/ASR/2025Status: DisposedITAT Amritsar31 August 2026AY 2017-187 pages
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What did the Tribunal hold?

The Tribunal found that while some deposits were explained by prior withdrawals, a portion of Rs. 13.10 lakhs remained unexplained. Therefore, the addition was restricted to this amount.

What were the facts?

The assessee deposited cash totaling Rs. 25.71 lakhs in their bank account. The Assessing Officer treated these deposits as unexplained income and made an addition. The CIT(A) upheld the addition, finding the assessee's explanation of prior withdrawals as cash to be misleading.

What were the issues?

Whether cash deposits in a bank account are sufficiently explained by prior withdrawals, and the validity of assessment proceedings based on unsigned notices.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 144,Section 250

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

Hearing: 20.07.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 30.05.2025, which has emanated from the order of the AO, passed u/s 144 of the Act, dated 29.12.2019. 2. Grounds of appeal taken in Form 36 are as follows:

“1. That the all notices issued under Section 142(1), being unsigned and unauthenticated, is invalid in law, and the assessment proceedings based thereon are liable to be quashed. Assessment Year: 2017-18 2

2.

That the authorities below erred in treating cash deposits of ₹25,71,000 as unexplained despite the same being fully supported by

The order continues below.

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