Jyoti Ahuja vs. ITO
Case No: ITA No.4270/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi
Bench: Delhi Bench 'A', New Delhi
Date: 2/6/2026
Parties Involved
appellantJyoti Ahuja
respondentITO
Facts Summary
The assessee filed her return of income declaring an income of Rs.4,06,410/-. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had declared commission income without substantiating the source. The Assessing Officer made an addition of Rs.1,80,00,000/- under Section 69A based on a statement by Sh. Sanjay Garg, alleging fictitious imports and cash payments. The assessee appealed against this addition, arguing lack of evidence and violation of natural justice…
Decision in favour of
Assessee
Legal Issues
- 1. Addition of Rs.1,80,00,000/- under Section 69A
- 2. Deduction under Section 80TTA
Precedents Relied Upon
2 precedents cited in this judgement.