Anil Bansal vs. Deputy Commissioner of Income Tax Central Circle 27 Delhi

Parties Involved

Facts Summary

The appellant, Anil Bansal, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 04.12.2025, which arose from an assessment order dated 23.06.2021 passed by the Deputy Commissioner of Income Tax, Central Circle-27, New Delhi. The appeal was filed against the order under section 153A of the Income Tax Act, 1961, for the Assessment Year 2012-13. The appellant contested the addition of Rs. 80,10,000/- made by the Assessing Officer, claiming that the cash found during a search operation belonged to his business and his brothers. The Assessing Officer rejected the appellant's justification, noting that the cash was not recorded in the books of accounts and that no satisfactory explanation was provided. The Commissioner of Income Tax (Appeals) confirmed the addition made by the Assessing Officer.…

Legal Issues

• 1. Infirmity of proceedings u/s 153A
• 2. Addition of Rs. 80,10,000/- made by the Assessing Officer

Judgment Outcome

Decided in favour of Assessee.

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