Kamal Chand Sisodiya vs. Income-tax Officer, Dhar

Parties Involved

Facts Summary

The case involves an appeal by Kamal Chand Sisodiya against the order of the Commissioner of Income-Tax (Appeals) upholding an assessment order passed by the Income-tax Officer (ITO) for the Assessment Year 2011-12. The ITO issued notices under sections 148 and 142(1) of the Income-tax Act, 1961, due to cash deposits made in the assessee's bank account during the financial year 2010-11. The ITO made additions of Rs. 2,47,881/- on account of salary income and Rs. 11,61,000/- on account of unexplained deposits, determining the total income at Rs. 14,08,880/-. The Commissioner of Income-Tax (Appeals) granted a part-relief of Rs. 22,748/- in the matter of salary income addition and upheld the addition of Rs. 11,61,000/-. The assessee appealed to the Income Tax Appellate Tribunal, challenging the addition of Rs. 2,25,133/- on account of salary income and Rs. 11,61,000/- on account of unexplained deposits.…

Legal Issues

• 1. Whether the Commissioner of Income-Tax (Appeals) erred in confirming the addition of Rs. 2,25,133/- on account of salary income.
• 2. Whether the Commissioner of Income-Tax (Appeals) erred in upholding the addition of Rs. 11,61,000/- on account of unexplained deposits.

Judgment Outcome

Decided in favour of Assessee.

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