Sh. Hukum Singh Vs. Income Tax Officer, Ghaziabad
Case No: ITA No.8171/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/19/2026
Parties Involved
appellantSh. Hukum Singh
respondentIncome Tax Officer, Ghaziabad
Facts Summary
The assessee/appellant, Sh. Hukum Singh, is aggrieved against the action of the lower authorities, specifically the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, which treated cash deposits of Rs.16 lakhs as unexplained and assessed him for having derived long-term capital gains of Rs.1,11,520/-. The appellant had sold his land(s) in the relevant previous year, which falls in the NCT area. The lower authorities upheld the addition of long-term capital…
Decision in favour of
Assessee
Legal Issues
- 1. Assessment of long-term capital gains of Rs.1,11,520/- from the sale of land.
- 2. Treatment of cash deposits of Rs.11.34 lakhs as unexplained income.
Precedents Relied Upon
1 precedent cited in this judgement.