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

ITA 609/PUN/2025Status: DisposedITAT Pune19 January 2026AY 2019-20Bench: 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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →