Dilbagh Singh vs. The ITO

Parties Involved

Facts Summary

The assessment in this case was completed under section 144 dt. 15/12/2019 wherein the AO brought to tax a sum of Rs. 17,43,000/- being the cash deposit in the bank account maintained by the assessee holding the same as unexplained. It was stated by the AO that the assessee has neither filed any original return of income nor filed the return of income in response to notice under section 142(1) of the Act and even failed to file any explanation about the nature and source of cash deposit, hence the deposits so appearing in his bank account were deemed as unexplained money and brought to tax invoking provision of Section 69A of the Act. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) who has allowed part relief to the assessee to the extent of Rs. 5,23,245/- and the remaining addition of Rs. 12,19,755/- has been confirmed. Against the said findings and directions of the Ld. CIT(A), the assessee is in appeal before us.…

Legal Issues

• 1. Whether the addition of Rs.900000/- received by the assessee from his brother-in-law is justified?
• 2. Whether the addition of Rs.319755/- received by the assessee on account of agricultural produce is justified?

Judgment Outcome

Decided in favour of Assessee.

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