Gaurav Dhir Vs. Income Tax Officer
Case No: ITA No.8812/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/27/2026
Parties Involved
appellantGaurav Dhir
respondentIncome Tax Officer, Ward-30(5)
Facts Summary
This appeal pertains to the assessment year 2012-13. The assessee, Gaurav Dhir, has appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)], Nashik, dated 31.10.2025. The case involves proceedings under section 144 read with section 147 of the Income-tax Act, 1961. The main issues revolve around two additions made by the tax authorities: an addition of Rs. 5,24,197/- for unexplained payment of credit card bills and an addition of Rs. 1,97,880/- based on F…
Decision in favour of
Assessee
Legal Issues
- 1. Addition of Rs. 5,24,197/- for unexplained payment of credit card bills
- 2. Addition of Rs. 1,97,880/- based on Form 26AS figures