LATE SH. RAM SINGH THROUGH L/H AJAY KUMAR,ALWAR vs. ITO, WARD-1(1), ALWAR, ALWAR

ITA 594/JPR/2026Status: DisposedITAT Jaipur24 September 2026AY 2013-148 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was unjustified as it was based on contrary findings. The Tribunal found that the bank statement itself contained narrations clarifying the credit entries as pension and FD interest, thus explaining the deposits.

What were the facts?

The Assessing Officer made an addition of Rs. 65,27,171/- on account of alleged unexplained cash deposits in the assessee's bank account. The CIT(A) confirmed the addition despite noting that the bank statement showed no such cash deposits, stating the sources were not clarified.

What were the issues?

Whether the addition made on account of alleged unexplained cash deposits is valid when the bank statement shows no cash deposits and the credit entries are explained by their narrations.

Which sections of the Income-tax Act were involved?

Section 69A,Section 148,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 23.09.2026Pronounced: 24.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre (NFAC),

P a g e | 2 Late Sh. Ram Singh Through L/H Ajay Kumar Delhi(hereinafter referred to as “Ld. CIT(A)”), dated 29.01.2026 under Section 250 r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The grounds raised by the assessee read as under:-

1.

The Ld. CIT(A), NFAC has erred on facts and in law in upholding the validity of notice issued u/s 148 of the Act and the consequent order passed u/s 147 of the Act.

2.

The Ld. CIT(A), NFAC has erred on facts and in law in

The order continues below.

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