Sanjay Kumar Yadav Vs. Assessment Unit, Income-tax Department
Case No: ITA No.5825/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches
Date: 1/20/2026
Parties Involved
appellantSanjay Kumar Yadav
respondentAssessment Unit, Income-tax Department
Facts Summary
The assessee, Sanjay Kumar Yadav, proprietor of JMJ Enterprises, filed his return of income for AY 2022-23 declaring income at Rs.16,16,535/-. The case was selected for complete scrutiny, and a notice u/s 143(2) of the Income Tax Act, 1961 was issued. Despite multiple notices, the assessee did not appear before the authorities. Consequently, the Assessing Officer (AO) made a final assessment under Section 143(3) r.w.s. 144B of the Act, adding various unaccounted incomes and disallowances totalin…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the additions made by the Assessing Officer are justified?