Sunder Bai, W/o- Deshraj Yadav Vs. Income Tax Officer
Case No: ITA No.8362/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 1/22/2026
Parties Involved
appellantSunder Bai, W/o- Deshraj Yadav
respondentIncome Tax Officer
Facts Summary
The assessee, Sunder Bai, wife of Deshraj Yadav, is aggrieved against the action of the lower authorities treating her cash deposits amounting to Rs. 25.41 lakhs made in Punjab & National Bank during the Financial Year 2011-12 as income from 'undisclosed' sources. The assessee sold her agricultural lands on 20.07.2012 for Rs. 32.50 lakhs, which included a cash amount of Rs. 25 lakh. This cash received as sale consideration was deposited in her bank account in the impugned assessment year.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the cash deposits amounting to Rs. 25.41 lakhs made by the assessee should be treated as income from 'undisclosed' sources.