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Arjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad

Case No: ITA No. 5095/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026

Parties Involved

appellantArjun Singh
respondentIncome Tax Officer, Ward-1(1), Faridabad

Facts Summary

The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.03.2013. The Assessing Officer recorded a statement from the assessee confirming these transactions.

Decision in favour of

Assessee

Legal Issues

  • 1. Addition of ₹61,50,000/- as income from undisclosed sources.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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