SURESH KUMAR KEJRIWAL,LA GARDINA APP. SHREE NAGAR, INDORE vs. INCOME TAX OFFICER, AAYKAR BHAWAN, WHITE CHURCH ROAD, INDORE

ITA 266/IND/2025Status: DisposedITAT Indore27 November 2025AY 2012-137 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the Commissioner (Appeals) for fresh adjudication. This was because the protective additions were linked to substantive additions in the son's case, and the CIT(A) had dismissed the assessee's appeals for non-prosecution without proper adjudication.

What were the facts?

The Assessing Officer made protective additions in the assessee's hands for AYs 2012-13 and 2013-14, relating to bank deposits in his son's proprietary concern. The Commissioner (Appeals) upheld these protective additions.

What were the issues?

Whether protective additions made in the assessee's hands are sustainable when substantive additions are made in another person's hands, and whether the CIT(A) properly adjudicated the appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Pavan Ved, Ld. AR
For Respondent: Shri Anoop Singh, CIT & Ld. DR
Hearing: 17.11.2025Pronounced: 27.11.2025

Per B.M. Biyani, A.M.: Feeling aggrieved by two separate orders of first-appeal, both dated 19.03.2024 and both passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arise out of respective assessment-orders, both dated 15.11.2019 and both passed by learned ITO- 3(2), Indore [“AO”] u/s 144 r.w.s.147 of the Income-tax Act, 1961 [“the Act”] for Assessment-Years [“AY"] 2012-13 and 2013-14 respectively, the assessee Suresh Kumar Kejriwal ITA No. 266 & 267/Ind/2025 - AY 2012-13 & 2013-14 has filed the captioned twin appeals on the grounds mentioned in respective Appeal Memos (Form No. 36).

2.

Ld. AR for as

The order continues below.

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