NARSINGH,PILIBHIT vs. ITO-2(4), PILIBHIT

ITA 35/LKW/2026Status: DisposedITAT Lucknow26 May 2026AY 2015-167 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum addition on which the penalty was levied no longer survived (as the matter was restored to the Assessing Officer for de novo assessment), the penalty also cannot survive. Therefore, the penalty was deleted.

What were the facts?

The assessee, a non-filer, deposited a significant sum in his bank account. The Assessing Officer treated this as unexplained income under Section 69A and initiated penalty proceedings under Section 271(1)(c) due to the assessee's failure to substantiate the source of funds with credible evidence.

What were the issues?

Whether penalty under Section 271(1)(c) can survive when the underlying quantum addition is set aside or restored for fresh assessment. Whether the assessee had furnished inaccurate particulars of income.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271(1)(c),Section 250,Section 274,Section 275,Section 139(1),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Hearing: 21.04.2026Pronounced: 26.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, wherein the ld. CIT(A), vide his order under section 250 of the Income Tax Act, 1961 dated 13.11.2025, has dismissed the appeals of the assessee against the orders passed by the ld. AO under section 271(1)(c) for the A.Y. 2015-16 on 19.09.2025. The grounds of appeal are as under:- “(1) That the order is bad both on law and facts. The provisions of section 274 and 275 has not been followed by the assessing authority while passing the order. (2) That the concerned authority did not consider the explanation filed by the appellant during the assessment proceeding before the assessing authority and the Ld CIT ap

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →