New Delhi, Nov. 14 -- The Agra bench of the Income Tax Appellate Tribunal (ITAT) has deleted an income tax addition of Rs.3.69 crore imposed on a Firozabad-based woman whose bank accounts were used to facilitate payments between bangle traders across India and suppliers in the Uttar Pradesh town. The tribunal held that the Income Tax Department could not treat the entire amount deposited in her accounts as unexplained income without establishing that the money actually belonged to her.

In its order dated 4 November 2026, in Pooja Agarwal vs Income Tax Officer, ITA No. 309/Agr/2026, the tribunal ruled in favour of the taxpayer, setting aside the addition made under Section 69A of the Income Tax Act, 1961.

The case relates to assessment y...