SUSHIL KUMAR CHAUHAN,CHAUBEY JI KA PATHAK, KINARI BAZAR, AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, CENTRAL CIRCLE, AAYAKAR BHAWAN, AGRA

ITA 577/AGR/2025Status: DisposedITAT Agra22 June 2026AY 2019-202022 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition of Rs. 5,00,000/- for alleged betting income was made without merit. The AO failed to provide cross-examination of a key witness or the police report to the assessee, violating principles of natural justice. No money or bullion was found from the assessee's possession to justify the addition under Section 69A.

What were the facts?

The assessee, engaged in silver ornaments business, filed his return of income. A search was conducted, and the Assessing Officer (AO) made additions for unexplained investment, profit from alleged off-market MCX transactions, and stock shortage. The AO also added income from alleged betting activities based on a police report.

What were the issues?

Whether additions made based on a loose paper and a police report without proper evidence and opportunity for cross-examination are valid.

Which sections of the Income-tax Act were involved?

Section 69,Section 69A,Section 132(1),Section 143(3),Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “DB”, AGRA

Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Appellant: Shri Deependra Mohan, CA
For Respondent: Shri Arun Kumar Yadav, CIT DR
Hearing: 21.04.2026

PER S. RIFAUR RAHMAN, AM :

1.

This appeal is filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals), Kanpur-4 [hereinafter referred to as ‘ld. CIT(A)] dated 20.11.2025 for the Assessment Year 2019-20. 2. Brief facts of the case are, assessee filed return of income for A.Y. 2019-20 declaring an income of Rs.36,43,560/-, u/s 139(1) of the Income Tax Act, 1961 (for short ‘the Act’). A search and seizure action u/s 132(1) of the Act

2 was carried out on 19.07.2018. The assessee is in business in proprietary concern M/s. S L Payal where silver payal and ornaments business is being carried on. The Assessing Officer (A.O.) has completed the

The order continues below.

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