ACIT, Central Circle – 25 vs. Ritu Gulati
Case No: ITA No.6314/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI
Date: 1/15/2026
Parties Involved
appellantACIT, Central Circle – 25
respondentRitu Gulati
Facts Summary
A search and seizure action under section 132 of the Income-tax Act, 1961 was carried out in the case of the assessee, Ritu Gulati, on 06.02.2019. The assessee filed her return of income for AY 2019-20 and declared income of Rs.5,40,450/- on 31.08.2019. During the assessment proceedings, the Assessing Officer (AO) observed that the assessee's husband, Sudhir Gulati, was engaged in the business of export of garments, fabric, and various other items. The AO found that the export made by Sudhir Gul…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the Learned Commissioner of Income Tax (Appeals) erred in allowing the appeal of the assessee on technical grounds.
- 2. Whether the additions made by the AO were legally and factually justified.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.