Kalpana Tyagi Vs. Income Tax Officer, Ward-43(1)

Parties Involved

Facts Summary

This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1082843304(1), dated 29.10.2025 involving proceedings under section 143(3) r.w.s. 144B of the Income-tax Act, 1961. The assessee/appellant is aggrieved against the lower appellate’s findings holding the cash amount of Rs.22,10,220/- in respect of payment made in purchasing of Unit No.G-46 from one Shri Anubhav Sharma as her unexplained investment. The Tribunal noticed that the assessee’s signature does not appear on the agreement, and the department’s case is that it was her husband who signed on her behalf.…

Legal Issues

• 1. Whether the cash amount of Rs.22,10,220/- in respect of payment made in purchasing of Unit No.G-46 is an unexplained investment by the assessee.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Raman Kumar Beri v. Income Tax Officer

  Delhi Bench 'SMC', New Delhi benchAY 2022-23Dismissed

• Nitish Jain Vs Income Tax Officer, Ward-54(1), New Delhi-110002

• Swapnal Subhash Anbhavane Vs. Income Tax Officer, Ward

• Raman Gupta vs. Deputy Commissioner of Income Tax

  Delhi Bench 'F', Delhi benchAY 2014-15Allowed

• Gemini Haryanvi Charitable Trust Vs. Income Tax Officer

  Delhi Bench benchAY 2023-24Allowed

• Divya Panwar vs DCIT

  Delhi "B" Bench: New Delhi benchAY 2019-20Allowed