Raj Kumar Jha vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Raj Kumar Jha, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 27.05.2026, involving proceedings under section 143(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was heard on 18.08.2026, and the order was pronounced on the same day. The assessee's grievance was that the lower authorities had rejected his explanation of having received an additional amount of Rs. 22,38,100/- from his wife, Smt. Nutan Kumari. The assessee provided a list of 11 occasions of receiving the sum in various tranches. The tribunal found merit in the assessee's explanation and deleted the impugned addition.…

Legal Issues

• 1. Whether the assessee received an additional amount of Rs. 22,38,100/- from his wife?

Judgment Outcome

Decided in favour of Assessee.

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