Sh. Rajpal Singh Vs. Income Tax Officer, Bulandshahr

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2019-20 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 24.10.2025. The proceedings are under section 147 read with section 143(3) of the Income-tax Act, 1961. The assessee, Sh. Rajpal Singh, did not appear for the hearing, and the case was proceeded ex-parte. The Department was represented by Sh. Manoj Kumar, Sr. DR. The CIT(A)/NFAC had restricted the Assessing Officer’s action by adding unexplained investment amounting to Rs.10,04,400/- under section 69 of the Act to Rs.3 lakhs only. The assessee had explained the source of Rs.13 lakhs as a gift from his son, which was accepted in the lower appellate discussion.…

Legal Issues

• 1. Whether the addition of Rs.3 lakhs as unexplained investment under section 69 of the Act is justified.

Judgment Outcome

Decided in favour of Assessee.

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