Kuldeep Singh Vs Income Tax Officer, Ward-68(2), Delhi
Case No: ITA No. 8414/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026
Parties Involved
appellantKuldeep Singh
respondentIncome Tax Officer, Ward-68(2), Delhi
Facts Summary
This case pertains to the appeal of Kuldeep Singh, a sub-inspector employed with Delhi Police, against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 16.09.2025. The issue at hand is the addition of cash deposits of Rs.10,00,000/- treated as unexplained in the assessee’s hands in the assessment order dated 12.12.2019. The assessee had withdrawn this sum from his GPF account in September 2016. The case records indicate that the sum represents either the assessee’s cash w…
Decision in favour of
Assessee
Legal Issues
- 1. Addition of cash deposits of Rs.10,00,000/- treated as unexplained in the assessee’s hands.