DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

ITA 291/PAT/2025Status: DisposedITAT Patna18 February 2026AY 2023-24Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding no infirmity in the deletion of the addition. The Tribunal noted that the commission income was duly reported and supported by evidence, and no adverse material was found during the search.

What were the facts?

The Assessing Officer (AO) treated the entire disclosed turnover of M/s Maa Annapurna Enterprises as undisclosed income from another business, relying on statements and seized documents. The Commissioner of Income-tax (Appeals) deleted this addition, finding the turnover to be legitimate and disclosed. The Revenue appealed this deletion.

What were the issues?

Whether the CIT(A) erred in deleting the addition of undisclosed business income and bogus commission income made by the AO based on seized documents and statements.

Which sections of the Income-tax Act were involved?

Section 132,Section 147,Section 142(2A),Section 132(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Siddarth Agarwal, AR
For Respondent: Shri Md. AH Chowdhary, DR
Hearing: 27.11.2025Pronounced: 18.02.2026

Per Rajesh Kumar, AM:

These are appeals preferred by the assessee and Revenue against the orders of the Commissioner of Income-tax (Appeals), Patna-3, (hereinafter referred to as the “Ld. CIT(A)”] all even dated 28.04.2025 for the AYs 2020-21, 2021-22, 2022-23, 2023-24.

The order continues below.

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