Anshu Dhawan vs. Income Tax Officer
Case No: ITA No.4182/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches ‘A’
Date: 1/30/2026
Parties Involved
appellantAnshu Dhawan
respondentIncome Tax Officer, Delhi
Facts Summary
The assessee, Anshu Dhawan, filed her return of income for the Assessment Year 2022-23 declaring a total income of Rs.37,51,250/-. The case was selected for scrutiny under CASS due to low Long Term Capital Gain (LTCG) and high improvement cost. Notices under section 143(2) and 142(1) of the Income-tax Act, 1961 were issued. During the assessment, the Assessing Officer (AO) observed that the assessee had declared an LTCG loss of Rs.45,80,056/- and claimed a total cost of improvement with indexati…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is against law and facts.
- 2. Whether the addition of Rs.45,93,765/- as income from other sources is justified.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
7 precedents cited in this judgement.