Surinder Kaur v. The ITO

Parties Involved

Facts Summary

The assessee filed her return of income declaring total income of Rs. 7,46,720/- which was selected for complete scrutiny. After issuance of notice under section 143(2) and calling for the necessary information, documentation, the assessment proceedings were completed wherein the assessed income was determined at Rs. 36,17,636/- by making addition of Rs. 28,70,916/-. The assessee carried the matter in appeal before the Ld. CIT(A). The Ld. CIT(A) admitted the additional evidences but sustained the addition so made by the AO. The assessee is in appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the CIT(A) erred in passing order u/s 250 of the Income Tax Act, 1961.
• 2. Whether the CIT(A) erred in confirming addition of Rs. 3,88,470/- made by Ld. AO by erroneously invoking the provisions of S. 40A(3).
• 3. Whether the CIT(A) erred in confirming addition of Rs. 11,75,342/- made by Ld. AO u/s 69A r.w.s 115BBE of the Act on account of alleged unexplained investment.
• 4. Whether the CIT(A) erred in confirming addition of Rs. 2,74,452/- made by Ld. AO on account of alleged unsubstantiated expenses on vehicle(car).
• 5. Whether the CIT(A) erred in confirming addition of Rs. 3,15,200/- made by Ld. AO u/s 69 r.w.s 115BBE of the Income Tax Act on account of alleged incorrect addition to capital account.
• 6. Whether the CIT(A) erred in confirming addition of Rs. 88,400/- made by Ld. AO on account alleged unsubstantiated donation claimed.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Similar Judgements

• Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi

  Delhi Bench benchAY 2014-15Allowed

• Naresh Bhojrajal Parwani vs. ACIT, Cir.3(1) Ahmedabad

  Ahmedabad bench

• Talshibhai Vashrambhai Vithani vs. The ITO, Ward – 2(3)(6), Surat

  Surat bench

• Bajrang Lal Jangir vs. ACIT

  Jaipur bench

• Mukesh Kumar Agrawal vs ITO Ward 54(5)

  Delhi Bench ‘G’, New Delhi benchAY 2017-18Allowed

• Anilbhai Kishorbhai Ranpara vs. Assistant Commissioner of Income Tax

  Rajkot bench