Neelam Gupta vs. The DCIT / ACIT (Central)

Parties Involved

Facts Summary

The case involves appeals by Neelam Gupta against the Commissioner of Income Tax (Appeals) for Assessment Years 2016-17 to 2019-20. The appeals were filed against the assessment orders issued by the Assessing Officer under Section 147 of the Income Tax Act. The assessee, who runs a hospital, was subjected to a survey under Section 133A, leading to the seizure of hospital management software. The Assessing Officer issued notices under Section 148, alleging suppression of sales and unexplained deposits in the Recurring Deposit (RD) account of the assessee's husband. The assessee contested these allegations, arguing that the software data was unreliable and that the RD deposits were not made by her but by her husband. The Commissioner of Income Tax (Appeals) upheld the Assessing Officer's findings, leading to the present appeals before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Suppression of sales
• 2. Unexplained deposits in RD account
• 3. Additions based on diary entries

Judgment Outcome

Decided in favour of Assessee.

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