Jasvinder Kaur W/o Jarnail Singh v. The ITO Nabha

Parties Involved

Facts Summary

The assessee, Jasvinder Kaur, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/First Appellate Commissioner, Delhi, dated 27/02/2024, pertaining to the Assessment Year 2013-14. The assessee had purchased agricultural land, and the source of the income was questioned. Despite multiple opportunities, the assessee did not provide bank details or respond adequately. The assessee claimed that the source of the money was from her husband, Jarnail Singh, but no bank account statements were provided. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal, and the assessee further appealed to the Income Tax Appellate Tribunal. The Tribunal set aside the order and remanded the case back to the Commissioner of Income Tax (Appeals) to pass a fresh order on the merits of the case.…

Legal Issues

• 1. Whether the source of income for the purchase of agricultural land was properly examined by the Commissioner of Income Tax (Appeals).

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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