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Vandana Sharma vs. Income Tax Officer

Case No: ITA No.8360/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 1/28/2026

Parties Involved

appellantVandana Sharma
respondentIncome Tax Officer

Facts Summary

The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order dated 29.03.2023 as upheld by the lower appellate discussion. The assessee has filed a paper book along with relevant sale deed dated 03.04.2017 at pages 446 to 61 of the paper book, wherein, she had herself admitted to have made payment of Rs.27.25 lakhs. Lea

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the purchase consideration of Rs.27.25 lakhs paid by the assessee is unexplained.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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