Section 153A Assessments Not Solely Dependent on Incriminating Material

Kavita Samtani Vs DCIT (ITAT Jaipur)

In a notable case, the Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) delivered its ruling in Kavita Samtani Vs DCIT. The appeal, filed by Smt. Kavita Samtani, contested the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year 2015-16. The tribunal upheld the CIT(A)’s decision, sustaining the additions made under Section 68 of the Income Tax Act for unexplained credits.

Background of the Case

Smt. Kavita Samtani initially filed her income tax return for th

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