SATYA PAL DARYANI,JABALPUR vs. INCOME TAX OFFICE WARD 2(2), JABALPUR

ITA 92/JAB/2025Status: DisposedITAT Jabalpur06 March 2026AY 2015-16Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
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What did the Tribunal hold?

The ITAT set aside the Ld. CIT(A)'s order and restored the issues back to the Assessing Officer. The AO was directed to pass a de novo assessment order after providing the assessee with a reasonable opportunity, as the original addition was based on a report from irrelevant financial years.

What were the facts?

The assessee's income was reassessed by the AO, leading to a significant addition to his returned income. The Ld. CIT(A) dismissed the assessee's appeal, upholding the assessment order. The assessee then appealed to the ITAT.

What were the issues?

The key issue was whether the addition to the assessee's income was valid when based on a Tehsildar's report pertaining to financial years not relevant to the assessment year under consideration.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Anil Kumar Gupta, C.A

(A)

This appeal vide I.T.A. No.92/JAB/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 20.02.2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073490505(1) of Ld. Addl/Joint Commissioner of Income Tax (Appeals) [“JCIT(A)” for short], the First Appellate Authority. (B)

In this case, assessment order dated 29.12.2017 was passed by the Assessing Officer (“AO”, for short) u/s 143(3) of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.23,07,600/- as against returned income of Rs.3,07,600 and Rs.24,83,347/- (Agricultural income). The assessee’s appeal against the assessment order was dismissed by the Ld.

The order continues below.

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