DHARM RAJ KUSHWAHA,UNNAO vs. INCOME TAX OFFICER -2(4), UNNAO
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 494/LKW/2025[2018-19]Status: DisposedITAT Lucknow31 Dec 2025AY 2018-19
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Dharm Raj Kushwaha V. The Income Tax Officer 2(4) 172, Saipur Sarauda Unnao Safpur Unnao (U.P) Tan/Pan:Bmepk6477L (Applicant) (Respondent) Applicant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.05.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2018-19. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Business Correspondent Of State Bank Of India & Ran A Customer Service Point (Csp). The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Withdrawals Of Rs.1,36,10,616/- From The Current Account Maintained With The State Bank Of India, Received An Amount Of Rs.11,550/- As ‘Commission/Brokerage’ & ‘Insurance Commission’ During The Year Under Consideration. The Case Of The Assessee Was Reopened Under
For Respondent: Shri R.R.N. Shukla, D.R
Section 144Section 144BSection 147Section 148Section 194H
tds is deducted on his income. Please consider our reply to the best of our knowledge and belief.”
2.1
The AO, not being satisfied with the reply furnished by the assessee, estimated the receipts/income of the assessee @
6% of the cash withdrawals of Rs.1,36,10,616/-, which came to Rs.8,16,637/- and added the same to the total
