Anoop Kumar Soni v. Dy Commissioner of Income Tax Central Circle 07 & Anr.
Case brief
What is this about?
ITA 136/2026, High Court of Delhi, order dated 04.05.2026, coram Dinesh Mehta and Vinod Kumar, JJ.; Anoop Kumar Soni (appellant; advs. Satyen Sethi, Arta Trana Panda, Gargi Sethee) v. Dy Commissioner of Income Tax Central Circle 07 & Anr. (advs. Ruchir Bhatia, SSC). Procedural remand to ITAT: Tribunal order dated 02.08.2023 omitted ground No.9 concerning CIT(A)-confirmed addition of Rs.1,50,000/- on cash and jewellery of Rs.36,66,598/- seized in a search action as unexplained; miscellaneous application also rejected; appeal allowed with direction to Tribunal to decide ground No.9 in accordance with law. Search terms: ground not decided, remand to Tribunal, unexplained cash and jewellery, search assessment, omission of ground.
What did the court decide?
Appeal allowed; Tribunal directed to decide ground no.9 raised in the appellant's appeal in accordance with law.