Naghma Mosarrat Vs. ITO, Ward-3(1), Gaya

Parties Involved

Facts Summary

The assessee, Naghma Mosarrat, filed an appeal against the order of the NFAC, Delhi, dated 25.02.2026, pertaining to the Assessment Year 2016-17. The assessee is a non-filer, and the income chargeable to tax had escaped assessment. The assessee produced property worth Rs.49,47,000/- and deposited cash of Rs.12,50,350/-. An Assessment Order was passed on 19.01.2024, making additions of Rs.14,47,000/- on account of income from other sources and Rs.12,80,200/- on account of unexplained income. The assessee appealed against this order, which was dismissed by the Ld. CIT(A). The assessee argued that the addition of Rs.12,80,200/- should be deleted as it represented genuine gifts from relatives, and the addition of Rs.14,47,000/- was made without proper application of law.…

Legal Issues

• 1. The Ld. CIT(A) erred in confirming the addition of Rs.12,80,200/- by treating the same as unexplained income.
• 2. The Ld. CIT(A) erred in confirming the addition of Rs.14,47,000/- on account of difference on the estimated value and actual purchase consideration of the house property.

Judgment Outcome

Decided in favour of Assessee.

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