Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
Case No: ITA No.5019/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/5/2026
Parties Involved
appellantManoj Aggarwal
respondentITO Ward -44(2), Delhi-110002
Facts Summary
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued a notice u/s 143(2) dated 28.09.2018. During the demonetization period w.e.f. 09.11.2016 to 30.12.2016, the appellant deposited cash of Rs.1,38,87,500/- in different accounts. Without satisfactory explanation, the AO made an addition of Rs.94,86,500/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Illegality and bad in law of the order passed by CIT(A)
- 2. Violation of natural justice in the order passed by CIT(A)
9 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.