Adinarayana Raju Mandapati vs. ITO, Ward-1

Parties Involved

Facts Summary

The assessee, Adinarayana Raju Mandapati, filed his return of income for the assessment year 2017-2018 on 03.09.2017, declaring a total income of Rs.NIL and agricultural income of Rs.12 lakhs. The case was selected for scrutiny under CASS for limited scrutiny to examine large value of cash deposits compared to the returned income. The Assessing Officer issued a notice under section 142(1) of the Act, but there was no response from the assessee. The Assessing Officer proceeded to frame the assessment and made additions of Rs.75,25,900/- on account of unexplained money being deposited in the bank account and Rs.12 lakhs by treating the agricultural income as unexplained money. The assessee challenged the action of the Assessing Officer before the learned CIT(A), who confirmed the addition made by the Assessing Officer. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the order of the Ld. CIT(A) is erroneous both on facts and in law?
• 2. Whether the Ld. CIT(A) erred in dismissing the appeal without considering the facts and submissions of the appellant?
• 3. Whether the Assessing Officer exceeded the scope of limited scrutiny?
• 4. Whether the addition of Rs.75,25,900/- on account of alleged unexplained cash deposits was justified?
• 5. Whether the addition of Rs.12,00,000/- towards agricultural income was justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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