Sangeeta Sharma vs Income Tax Officer, Ward 2(2)(4), Ghaziabad
Case No: ITA No. 5635/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/14/2026
Parties Involved
appellantSangeeta Sharma
respondentIncome Tax Officer, Ward 2(2)(4), Ghaziabad
Facts Summary
The instant appeal, preferred by the assessee Sangeeta Sharma, is directed against the order dated 07.07.2025 passed by the Commissioner of Income Tax (Appeals)/JCIT(A)-1, Pune, arising out of the order dated 23.11.2016 passed by the ITO, Ward 2(2)(4), Ghaziabad in proceedings under Section 144 of the Income Tax Act, 1961, for assessment year 2013-14. The assessee has challenged the addition of Rs. 13,67,786/- made under Section 69 of the Act on account of unexplained investment. The assessee, a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under Section 148 of the Act was properly served upon the assessee.