LATE SHRI KHEMRAJ PATIDAR (THROUGH WIFE AND LEGAL HEIR SMT. BHAGWATI PATIDAR),BHOPAL vs. INCOME-TAX OFFICER, 2(4), BHOPAL, BHOPAL

ITA 748/IND/2024Status: DisposedITAT Indore11 November 2025AY 2012-1310 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's objections regarding the cost of acquisition and the nature of agricultural land, remanding these issues to the AO. The issue of cash deposit was also remanded for fresh adjudication.

What were the facts?

The assessee did not file a return for AY 2012-13. The AO initiated reassessment proceedings based on information about a land sale and a cash deposit. The assessee failed to comply with notices, leading to a best judgment assessment with additions for the sale value and cash deposit.

What were the issues?

Whether the addition on account of capital gains was justified without considering the cost of acquisition and the nature of agricultural land. Whether the cash deposit in the bank account was correctly treated as unexplained income.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 50C,Section 48,Section 55(2)(b)(i),Section 2(14)

AI-generated summary — verify with the full judgment below

## आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE**

## **BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND**

# **SHRI PARESH M. JOSHI, JUDICIAL MEMBER**

**ITA No.748/Ind/2024 Assessment Year: 2012-13**

| Late<br>Shri<br>Khemraj<br>Patidar,<br>(Through<br>wife<br>and<br>legal<br>heir<br>Smt.<br>Bhagwati<br>Patidar), | | बनाम/<br>Vs. | ITO<br>2(4)<br>Bhopal | |------------------------------------------------------------------------------------------------------------------|-----------------------------------------|--------------|-----------------------| | Bhopal | | | | | (Assessee/Appellant) | | | (Revenue/Respondent) | | PAN:<br>CBXPK1838C |

The order continues below.

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