DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

ITA 94/CHNY/2019Status: DisposedITAT Chennai19 January 2026AY 2014-15Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal partly allowed the assessee's appeals and dismissed the revenue's appeals. It upheld the deletion of certain additions based on telescoping benefits and the nature of agricultural income, while confirming other additions to the extent of incremental balances.

What were the facts?

The appeals by the assessee and revenue concerned assessment years from 2009-10 to 2014-15, involving issues like jurisdiction under Section 153A, capital receipts, agricultural income, and unexplained cash credits. The Tribunal considered grounds raised by both parties regarding additions made by the Assessing Officer and relief granted by the CIT(A).

What were the issues?

The key issues involved the validity of assessments under Section 153A in the absence of incriminating material, the taxability of capital receipts, the estimation and exemption of agricultural income, and the treatment of unexplained cash credits and their telescoping benefits.

Which sections of the Income-tax Act were involved?

Section 153A,Section 68,Section 56,Section 48,Section 49,Section 54F,Section 11,Section 13

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S. R. RAGHUNATHA

For Appellant: Shri. K.G.Raghunath, Advocate
Hearing: 27.10.2025Pronounced: 19.01.2026

PER BENCH:

These appeals by assessee and revenue arises out of common order passed by learned Commissioner of Income Tax (Appeals)-19. Chennai (in short “the ld.CIT(A)”) on 08.10.2018

The order continues below.

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