Addition of cash already taxed in a relative’s income is impermissible: ITAT Patna

Mithilesh Kumar Choubey Vs DCIT / ACIT (ITAT Patna)

The appeal before the Income Tax Appellate Tribunal (ITAT), Patna, involves the assessee, an individual engaged in business and professional activities, challenging additions made by the Assessing Officer (AO) and partially confirmed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year (AY) 2021-22. The case arose from a search and seizure operation under Section 132 of the Income Tax Act, 1961, conducted on 06.10.2020. During the operation, cash was seized from the assessee’s premises, and the AO added �

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