Ravinder Kataria vs. ITO, Ward-1, Panipat

Parties Involved

Facts Summary

The assessee, Ravinder Kataria, is a farmer with 22 acres of agricultural land at Village Bapoli, Panipat District. He filed his return of income for AY 2012-13 on 10.09.2012. The assessee had shifted to Panipat from Village Bapoli, and notices sent by the department were not received by him. Consequently, an ex parte assessment was framed u/s 144 r.w.s 147 of the Income-tax Act, 1961 on 26.11.2019. In this assessment, cash deposits of Rs. 42,01,000/- made in the bank account were treated as unexplained income u/s 69A of the Act, which was upheld by the National Faceless Appeal Centre (NFAC).…

Legal Issues

• 1. Whether the National Faceless Appeal Centre (NFAC) was justified in confirming the addition made by the Assessing Officer in the sum of Rs. 42,01,000/- on account of cash deposits treating it as unexplained income.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sh. Hukum Singh Vs. Income Tax Officer, Ghaziabad

  Delhi Bench benchAY 2011-12Partly Allowed

• Sh. Madan Vs. Income Tax Officer, Ward-1(5), Faridabad

• CRS Infra Projects Limited vs. Income Tax Officer, Ward-6(4), Delhi

  Delhi Bench ‘B’ benchAY 2011-12Allowed

• R. Shanmugam Vs. The Income Tax Officer

  Chennai bench

• Shahjad vs ITO

  Delhi 'G' Bench benchAY 2016-17Allowed

• Gautambhai Nansinh Chauhan Vs. ITO, Ward-1(3)(1) Petlad

  Ahmedabad bench