DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA B. KADAM, PUNE

ITA 1896/PUN/2024Status: DisposedITAT Pune19 January 2026Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)27 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) for fresh adjudication. The CIT(A) was directed to obtain a remand report from the Assessing Officer regarding the chronology of notices and the basis of the assessment order, and then decide the matter afresh after providing an opportunity to the assessee.

What were the facts?

During a search action, pocket diaries containing cash transactions of the assessee with a group were seized. The Assessing Officer made an addition to the income based on these transactions, invoking Section 68. The CIT(A) quashed the assessment order, finding the Section 153A proceedings invalid due to lack of authorization and no incriminating material found against the assessee.

What were the issues?

The primary issue was the validity of the assessment proceedings initiated under Section 153A and the subsequent addition made under Section 68. The appeals also concerned the deletion of penalties levied under Sections 271D and 271E.

Which sections of the Income-tax Act were involved?

Section 68,Section 153A,Section 271D,Section 271E

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Pramod S Shingte
For Respondent: Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore

PER BENCH:

IT(SS)A No.39/PUN/2024 filed by the Revenue

The order continues below.

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