Sanjay Kumar Vs. Deputy Commissioner of Income Tax
Case No: आअसं.7038/धिल्ली /2025(नि.व. 2018-19)
Court: Income Tax Appellate Tribunal, Delhi Bench 'C'
Bench: Delhi Bench 'C'
Date: 2/10/2026
Parties Involved
appellantSanjay Kumar
respondentDeputy Commissioner of Income Tax
Facts Summary
The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment years, 2017-18 & 2018-19, the assessee had meagre income and no return of income was filed. For AY 2019-20 and 2020-21, the assessee filed returns declaring incomes of Rs.2,90,000/- and Rs.3,40,460/- respectively. Due to the Covid Pandemic, the assessee closed dow…
Decision in favour of
Assessee
Legal Issues
- 1. Addition of entire credits in assessee’s bank account