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INCOME TAX OFFICER, WARD-2(2)(3), GHAZIABAD, GHAZIABAD vs. SANJAY THAKUR, GHAZIABAD

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ITA 1777/DEL/2025[2010-11]Status: DisposedITAT Delhi02 September 20253 pages

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: None
For Respondent: Sh. Mahesh Kumar, CIT-DR &
Hearing: 02.09.2025Pronounced: 02.09.2025

Per Satbeer Singh Godara, Judicial Member:

These
Revenue’s twin appeals
ITA
Nos.
1777
&
1778/Del/2025, for Assessment Years 2009-10 and 2010-11, arise against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1072030371(1)
&
1072030519(1) dated 09.01.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

Learned CIT-DR vehemently argues in light of the Revenue’s pleadings that the CIT(A)/NFAC has erred in law and on facts in deleting protective addition of unexplained cash

ITA Nos. 1777 & 1778/Del/2025
Sanjay Thakur

2
credits amounting to Rs.16,60,36,538/- in assessment order dated 16.12.2016; and, therefore, the same deserves to be revived herein. We note in this factual backdrop that what all the Revenue endeavour herein is to get a protective addition restored wherein there is no indication in the assessment order itself as in whose hands, the Assessing Officer had made the corresponding substantive addition. We deem it appropriate in this factual backdrop to quote
Officer’s minds as to in whose hands, a particular item of income deserves to be assessed and not otherwise. This in indeed coupled with the fact that the hon’ble Bombay high court in DHFL Venture Capital Fund vs. ITO (2013) 34
taxmann.com 300 (Bom.) has further settled the issue that section 148/147 proceedings could not even be initiated for the purpose of making a protective addition. We thus reject the Revenue’s instant sole substantive ground as well as both these appeals since involving identical set of facts and addition(s) in very terms.

ITA Nos. 1777 & 1778/Del/2025
Sanjay Thakur

3
6. These
Revenue’s twin appeals
ITA
Nos.
1777
&
1778/Del/2025 are dismissed. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 02/09/2025. (S. Rifaur Rahman) (Satbeer Singh Godara)
Accountant Member Judicial Member

Dated: 02/09/2025

*Subodh Kumar, Sr. PS*

INCOME TAX OFFICER, WARD-2(2)(3), GHAZIABAD, GHAZIABAD vs SANJAY THAKUR, GHAZIABAD | BharatTax