DCIT, Central Circle-3, New Delhi vs Udit Jain
Case No: ITA No. 5741/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi
Bench: Delhi Bench 'G', New Delhi
Date: 2/4/2026
Parties Involved
appellantDCIT, Central Circle-3, New Delhi
respondentUdit Jain
Facts Summary
A search & seizure operation under Section 132 of the Income Tax Act, 1961 was conducted on 21.01.2023 in the case of Rajdhani Group, covering the appellant assessee. The Assessing Officer added Rs. 1,30,90,415/- (AED 6,30,392) as unexplained money under Section 69A of the Act based on WhatsApp chats. The Commissioner of Income Tax (Appeals) deleted the addition, which the Revenue now appeals against.…
Decision in favour of
Assessee
Legal Issues
- 1. Deletion of addition of Rs. 1,30,90,415/- made by the Assessing Officer under Section 69A.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
13 precedents cited in this judgement.
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