2023 (4) TMI 952

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....not oppose the delay condonation application, the same is allowed for the reasons given in the application. The delay, accordingly, stands condoned. Income Tax Appeal No. 07 of 2022 2) In terms of the order dated 20.05.2022, Mr. Bhatia has produced the scanned copy of the record. We have perused the same. 3) The appellant / assessee has preferred the present appeal against the order dated 21.09.2021, passed by the learned Income Tax Appellate Tribunal, in ITA No. 3943/Del/2016: AY 2007-08, Meetu Bansal Vs DCIT, Central Circle, Dehradun, dismissing the appeal preferred by the appellant / assessee against the order dated 11.03.2016, passed by the learned CIT (Appeals), in Appeal No. 343/CIT(A)-1/DDN/14-15, relating to the Assessment Year 2....

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....sidence. Since the income shown was below Rs. 1.20 lacs, she claimed that she was not required to maintain books of account. She declared cash held in business of Rs.1,100/- in column 6, Part-A of the balance sheet. 6) The Income Tax Department carried out search and seizure operation on 26.04.2012, in respect of the appellant's husband, including the residential premises of the appellant. Notice was issued to the appellant under Section 153A of the Income Tax Act. In response to the said notice, she submitted her return of income declaring Rs. 1,19,475/-, which included an income of Rs. 1,18,500/-, earlier declared by her in her return, i.e., ITR-4, for the Assessment Year 2007-08. An additional of Rs.975/- was made towards income from in....

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....leted the addition of Rs.1,50,000/-, being gift received from father, i.e., blood relative. However, so far as the addition under Section 68 of the Income Tax Act was concerned, i.e. the net cash in hand of Rs. 4,13,000/- (Rs.4,66,500 minus Rs. 53,050/-) credited in the books of the assessee, the Commissioner of Appeals enlarged the scope of assessment by enhancing the cash in hand from Rs. 4,13,500/- to Rs. 4,66,500/-, i.e. by adding the original cash in hand, which was declared in return furnished under Section 139, without issuing any show cause notice as mandated under Section 251(2) of the Income Tax Act. The further appeal to the ITAT failed, and, consequently, the present appeal has been preferred by the appellant / assessee. 9) On ....