Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
Case No: ITA No.898/Del/2024 and ITA No.939/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘F’ New Delhi
Date: 3/28/2025
Parties Involved
appellantSmt. Bharti Sharma
respondentDy. CIT
appellantSh. Pankaj Sharma
respondentDy. CIT
Facts Summary
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the sale of property at 2nd floor, D-48, Anand Vihar, Delhi, indicating that both assessees, Smt. Bharti Sharma and Sh. Pankaj Sharma, acted as vendees. Based on this receipt, the Assessing Officer framed assessments dated 29.12.2022 under section 143(3) of the In…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned section 153C assessments.
Precedents Relied Upon
4 precedents cited in this judgement.