Sh. Sanjay Choudhary vs Income Tax Officer

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Gurgaon’s case no. 10496/CIT(A), Gurgaon-3/2018-19 dated 15.01.2026, involving proceedings under section 143 (3)/147 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case filed perused.

It transpires during the course of the hearing that the assessee/appellant is aggrieved against both the lower learned authorities’ respective assessments and lower appellate findings adding in amount in issue of Rs. 15.25 lakh as his undisclosed income which forms the source subject matter of the tribunal’s apt adjudication however.

Learned departmental representative vehemently argues that the impugned addition has been rightly made in the assessee’s hand based on some entries representing his cash transactions which were found during the course of a survey carried out at the business premises of M/s Dagar Vishwa Shiksha Samiti, Balllabgarh . It is made clear that the assessee’s detailed paper book has duly filed the said material wherein his name nowhere appears in any of the corresponding pages which has gone un-rebutted from the revenue side. It is further reiterated that neither the learned Assessing Officer nor the CIT(A) respective detailed discussion could throw any light to assessee’s clinching stand so as to substantiate the impugned addition. The same is directed to be deleted in very terms therefore.

This assessee’s appeal is allowed.