Jagjit Kaur vs. ITO Ward 5(5)

Parties Involved

Facts Summary

The appeal by assessee Jagjit Kaur for Assessment Year 2009-10 arises from an order of the Commissioner of Income Tax (Appeals) dated 02.09.2025. The regular assessment was framed on 30.12.2011, making an addition of cash deposit for Rs.18.71 Lacs. The assessee claimed that the cash was received from two sale deeds executed in 2008, which was rejected by the Assessing Officer. The Commissioner of Income Tax (Appeals) confirmed the assessment, leading to the current appeal. The assessee's representative argued that the sale consideration was received in cash during October 2008 and that past savings and cash withdrawals were not considered. The appeal effect order in AY 2010-11 partly accepted a similar claim of the assessee. The assessee sought a remand back of the matter to lower authorities, which was opposed by the respondent.…

Legal Issues

• 1. Whether the assessee's claim of cash deposits from sale deeds executed in 2008 should be accepted?
• 2. Whether the past savings and cash withdrawals should be considered?

Judgment Outcome

Decided in favour of Assessee.

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