JASIBAI DAYARAM AMLANI,AMRAVATI vs. DCIT AMRAVATI CIRCLE, AMRAVATI

ITA 749/NAG/2025Status: DisposedITAT Nagpur12 February 2026AY 2014-15Bench: DR. MANISH BORAD (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the rent received by the assessee from her son was reasonable and at a fair market rate, reversing the AO's addition. The Tribunal also found that the salary paid to the son was for business purposes and allowed the expense, setting aside the disallowance made by the AO.

What were the facts?

The assessee, engaged in wholesale and retail trading, received rental income from her son and paid salary to him. The Assessing Officer (AO) made an addition for under-statement of rental income and disallowed salary expenses, considering them to be bogus. The CIT(A) upheld the AO's order.

What were the issues?

1. Whether the addition for under-statement of rental income was justified. 2. Whether the disallowance of salary expenses paid to the son was justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144(3),Section 250,Section 40A(2)(b),Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: DR. MANISH BORAD

Hearing: 04.02.2026Pronounced: 12.02.2026

This appeal at the instance of the assessee is directed against the order of Ld. ADDL/JCIT (Appeals), Udaipur [“CIT(A)”], dated 07/10/2025 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of assessment order dated 13.12.2016 passed u/s. 144(3) of the Act by the DCIT, Amravati Circle, Amravati for the Assessment Year 2013-14 (A.Y.)

2.

The assessee has raised the following grounds of appeal:-

“(1) That the order of the learned Deputy Commissioner of Income Tax, Amravati Circle u/s 143(3) is bad in law and wrong on facts and the learned CIT(A) erred in confirming the same.

2 ITA.No.749/NAG/2025 (Jasibai Dayaram Amlani) (2) That the

The order continues below.

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