POOJA AGGARWAL,PANCHKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

ITA 1027/CHANDI/2025Status: DisposedITAT Chandigarh29 January 2026AY 2023-24Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.1021/CHANDI/2025 (निर्धारण वर्ष / Assessment Year: 2023-24) | Sh. Anup Kumar Aggarwal House No.218, Sector-10 Panchkula – 134113 | बनाम / Vs. | ACIT(Central) Shimla 171001 | |---|---|---| | स्थायीलेखासं./जीआइआरसं./PAN/GIR No. | ADJPK-5842-L | | | (अपीलार्थी/Appellant) | : | (प्रत्यर्थी / Respondent) | & 2. आयकर अपीलसं./ ITA No.1027/CHANDI/2025 (निर्धारणवर्ष / Assessment Year: 2023-24) | Ms. Pooja Agga17 pages
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What did the Tribunal hold?

The Tribunal held that the assessee had substantially explained the cash and jewellery with supporting documents, and the AO's rejections were without sound logic or independent inquiry. Therefore, the additions were not sustainable.

What were the facts?

During a search, the assessee group had discrepancies in sales data and unexplained cash and jewellery were found. The Assessing Officer (AO) made additions based on these findings.

What were the issues?

Whether the additions made by the AO on account of unexplained cash and jewellery are justified, and whether the assessee has discharged the onus of proof.

Which sections of the Income-tax Act were involved?

Section 69A,Section 28,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Lovesh Bansal, Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
For Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Heard together (2 matters)

ITA No.1021/CHANDI/2025
ITA No.1027/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeals for Assessment Year (AY) 2023-24 have identical facts & issues and accordingly, disposed-off by way of this common order. First, we take up appeal of Shr

The order continues below.

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