Kavita Gupta vs. Deputy Commissioner of Income Tax, Central Circle-31
Parties Involved
Facts Summary
The assessee, Kavita Gupta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-30, New Delhi, confirming the assessment order dated 13.02.2024 under section 153C of the Income Tax Act, 1961. The assessee challenged the assumption of jurisdiction by the Assessing Officer under section 153C and the addition of Rs.50 lakhs under section 69 of the Act. The assessee argued that no incriminating material or documents pertaining to her were found during the search proceedings, and the addition was based solely on third-party statements without providing an opportunity for cross-examination.…
Decision in favour of
Assessee
Legal Issues
- 1. Invalid assumption of jurisdiction under section 153C of the Act.
- 2. Invalid addition of Rs.50 lakhs under section 69 of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
15 precedents cited in this judgement.
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