Mansi Gulati Vs. Income Tax Officer

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/250/2025-26/1079202819(1), dated 01.08.2025 involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961. The lower authorities added a sum of Rs.7.47 lakhs as the assessee's unexplained expenditure representing payment to M/s Kohli Tent House in the relevant previous year. However, it was revealed that the payment was made by the assessee's father, Late Shri Narinder Kumar Garg, who had booked the tent house for Rs.2,36,000/- on 23.11.2017. The remaining payment of Rs.5,11,000/- was also likely made by Mr. Garg, as the assessee's name does not appear in the recipient's books.…

Legal Issues

• 1. Whether the addition of Rs.7.47 lakhs as unexplained expenditure is justified?

Judgment Outcome

Decided in favour of Assessee.

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