ANIS Abdulkadar Nakhawaji Vs. ITO Ward 41(1)(1), Mumbai
Case No: ITA No.7231/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, MUMBAI
Date: 1/28/2026
Parties Involved
AppellantANIS Abdulkadar Nakhawaji
RespondentITO Ward 41(1)(1), Mumbai
Facts Summary
An information was received by the Assessing Officer (AO) that the assessee, ANIS Abdulkadar Nakhawaji, deposited cash to the tune of Rs. 10,22,300/- in his bank account apart from the salary income of Rs. 9,74,752/-. Accordingly, proceedings under section 147 were initiated and a notice under section 148 of the Act was issued to the assessee on 30.03.2019. The assessee did not respond to the notices except for filing his return of income declaring a total income of Rs. 4,14,180/-. The AO added …
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal before the Tribunal.
- 2. Confirmation of the addition of Rs 10,22,300 under section 69A of the Act by the CIT(A).
Precedents Relied Upon
1 precedent cited in this judgement.