Anil Kumar Saxena v. ACIT

Parties Involved

Facts Summary

The appellant, Sh. Anil Kumar Saxena, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 30.05.2024, which arose from the Assessment Order dated 25.12.2019 passed under section 143(3) of the Income Tax Act by the Assistant Commissioner of Income Tax, Circle, Sawai Madhopur. The appellant raised grounds of appeal challenging the addition of Rs. 1,50,000/- made by the Assessing Officer under section 68 read with section 115BBE of the Income Tax Act. The appellant argued that the addition was made without proper opportunity to be heard and to adduce evidence, thus violating the principles of natural justice. The case was selected for scrutiny under CASS due to an unexplained cash deposit during the demonetization period. The Commissioner of Income Tax (Appeals) rejected the appellant's contention, stating that the appellant failed to provide documentary evidence to substantiate the source of the cash deposit.…

Legal Issues

• 1. Whether the order passed by the Assessing Officer is in bad law and against the canons of taxation.
• 2. Whether the addition made by the Assessing Officer of Rs. 1,50,000/- under section 68 read with section 115BBE of the Income Tax Act was proper.
• 3. Whether the Commissioner of Income Tax (Appeals) erred in confirming the addition without giving proper opportunity to be heard and to adduce evidence.

Judgment Outcome

Decided in favour of Assessee.

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