Ashok Gupta vs. Ward 52 (5)
Case No: ITA No.8457/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026
Parties Involved
appellantAshok Gupta
respondentWard 52 (5)
Facts Summary
The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 30.10.2025 for A.Y. 2012-13 in sustaining the addition made by the AO in respect of undisclosed interest income earned in bank account, on protective basis, u/s.56(1) of the Act. The Ld. Counsel for the assessee submitted that the appeal in the case of one Mr. Rajan where substantive addition was made is still pending before the Ld. CIT(A) and a copy of Screen short of the port…
Decision in favour of
Assessee
Legal Issues
- 1. Addition made by the AO in respect of undisclosed interest income earned in bank account, on protective basis, u/s.56(1) of the Act.