Vazir Singh vs DCIT

Parties Involved

Facts Summary

The assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 14.07.2025, in case No. CIT (A), Hisar/10255/2019-20, in proceedings u/s 143(3) of the Income Tax Act, 1961. The assessee’s appeal was called twice, but no one appeared on his behalf, hence proceeded ex-parte. The assessee’s primary ground was that the lower authorities’ findings violated sections 153A to 153D of the Act, which was rejected. The substantive issue was the treatment of Rs.20,00,000/- seized at the airport as unexplained money u/s 69A of the Act. The Tribunal considered the assessee’s and Revenue’s pleadings and found that while the assessee could not fully verify the source of the cash, a reduced addition of Rs.5,00,000/- would be just and proper.…

Legal Issues

• 1. Violation of sections 153A to 153D of the Act by lower authorities
• 2. Treatment of seized cash as unexplained money u/s 69A

Judgment Outcome

Decided in favour of Assessee.

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