Income Tax Officer, New Delhi Vs. Himanshu Goel
Case No: ITA No. 5232/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi
Date: 1/7/2026
Parties Involved
appellantIncome Tax Officer, New Delhi
respondentHimanshu Goel
Facts Summary
The assessee, Himanshu Goel, filed his return of income on 05.11.2017. The case was selected for scrutiny by the issue of notice under section 143(2) of the Income Tax Act, 1961 on 24.09.2018. Various statutory notices under Section 142(1) were issued and complied with. On completion of assessment proceedings, the Assessing Officer (AO) made additions of Rs.70,89,000/- and Rs.51,58,301/- on 21.12.2019. The assessee appealed against this order to the Commissioner of Income Tax (Appeals)/National …
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the Ld. CIT(A) is correct in deleting the addition of Rs.68,41,000/- on the ground of double taxation.
- 2. Whether the Ld. CIT(A) is correct in deleting the addition of Rs.51,58,301/- as unexplained creditors under Section 69A of the Act.
Precedents Relied Upon
15 precedents cited in this judgement.