RAJESHKUMAR VITHALDAS THAKKAR,PATAN vs. THE ITO, WARD-1, PATAN

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ITA 53/AHD/2026Status: DisposedITAT Ahmedabad23 February 2026AY 2016-17Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the addition was made and confirmed by the lower authorities without proper application of mind and examination of the evidence. The bank account in which cash was deposited was not the assessee's, as evidenced by bank certificates. The matter was restored to the AO for proper inquiry.

What were the facts?

The assessee's appeal was against an addition of ₹90,00,000/- made under Section 69A of the Income Tax Act, 1961, for AY 2016-17. The addition was based on cash deposits in a bank account that the assessee claimed did not belong to him, citing a name similarity and a different PAN.

What were the issues?

Whether the addition of unexplained cash deposits in a bank account is sustainable when the assessee claims the account does not belong to him, supported by documentary evidence of name similarity and different PAN.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Sunil Maloo, AR, Smt. Kakoli Uttam Ghosh, Sr. DR
For Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Pronounced: 23/02/2026

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1.Date of dictation on 10.02.2026 2.Date on which the typed draft is placed before the Dictating Member 10.02.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for Pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 23.02.2026 6.Date on which the file goes to the Bench Clerk 23.02.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member…………………Date on which the approved draft comes to Date on which the approved draft comes to

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