Skip to main content

ITO Ward-34(1) vs Sunil Dutt Saini

Case No: ITA No. 5765/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi
Bench: Delhi Bench ‘G’, New Delhi
Date: 2/25/2026

Parties Involved

appellantITO Ward-34(1)
respondentSunil Dutt Saini

Facts Summary

The assessee did not file its return for A.Y. 2017-18. The Assessing Officer noticed that the assessee had made cash deposits of Rs. 65,92,72,677/- in a current account and received commission/brokerage amounting to Rs. 2,751/-. The assessee explained that he was running a propriety concern and was engaged in commission agency business for transfer of money. The AO noted that the total amount reflecting in Form 26AS against M/s Quicksun Technologies Pvt. Ltd. was Rs. 5,37,22,28,700/- which needs

Decision in favour of

Assessee

Legal Issues

  • 1. Addition of Rs. 537.22 crores as unexplained investments

Precedents Relied Upon

Judgment Outcome

Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning