Radha Bansal Vs Income Tax Officer
Case No: ITA No. 8692/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/28/2026
Parties Involved
appellantRadha Bansal
respondentIncome Tax Officer, Ward-5(3), Gautam Budh Nagar, Uttar Pradesh
Facts Summary
This appeal pertains to the Assessment Year 2017-18. The assessee, Radha Bansal, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 26.11.2025. The learned assessing authority had initiated proceedings under sections 148/147 of the Income Tax Act, 1961, based on total cash deposits of Rs.10,50,000/-. However, the assessment order dated 30.12.2019 added Rs.30,00,000/- received from her brother, Sh. Sanjeev Goyal, as unex…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reopening by the assessing authority
Precedents Relied Upon
2 precedents cited in this judgement.