Bhupendra Meena Vs. ITO

Parties Involved

Facts Summary

The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre, Delhi, dated 06.02.2026 under Section 250 of the Income Tax Act, 1961. The grounds raised by the appellant include the addition of Rs.40,99,325/- by treating the cash deposit in the bank account as unexplained income, and the incorrect computation of total income. The appeal was heard on 07.09.2026 and the order was pronounced on 10.09.2026. The assessee argued that the cash deposited was withdrawn from his bank account and redeposited to show regular transactions for availing finance from the bank. The assessee also claimed that the cash withdrawn was from his salary income of Rs.2,50,000/-.…

Legal Issues

• 1. Whether the cash deposited in the bank account of the assessee to the tune of Rs.40,99,325/- was sufficiently explained.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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