Seema Pappu Yadav vs Income-tax Officer
Case No: ITA No.5483/Mum/2025
Court: INCOME-TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘G’, MUMBAI
Date: 1/7/2026
Parties Involved
appellantSeema Pappu Yadav
respondentIncome-tax Officer
Facts Summary
The assessee, Seema Pappu Yadav, filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, which upheld the order of the Income-tax Officer, Ward 31(3)(3), Mumbai. The Income-tax Officer had reopened the case under section 148 of the Income-tax Act, 1961, and added Rs.52 lakhs as the purchase price of a property and Rs.14,96,900/- as a cash deposit in the bank account to the assessee's total income, as the source of these amounts was not explained. The assessee fail…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the case should be remanded to the Assessing Officer for fresh adjudication.