Anupma Bidra vs Income Tax Officer, G Budh Nagar
Case No: ITA No.- 517/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/23/2026
Parties Involved
assesseeAnupma Bidra
revenueIncome Tax Officer, G Budh Nagar
Facts Summary
The assessee, Anupma Bidra, deposited cash amounting to Rs. 27,00,000/- in her savings bank account and sold an immovable property for Rs. 72,35,000/- during F.Y. 2011-12. The Assessing Officer issued notices to examine the source of cash and undisclosed Long Term Capital Gain (LTCG). The AO completed the assessment u/s 147/144 of the Act on 22.12.2019, treating the cash deposit as unexplained investment under Section 69 and adding LTCG of Rs. 25,32,250/-. The assessee filed an appeal before the…
Decision in favour of
Assessee
Legal Issues
- 1. Addition of Rs. 27,00,000 under Section 69 of the Act
- 2. Computation of long term capital gain and consequential addition