Fast. Accurate. Hassle-Free.
Home › Case Laws › Income Tax

Neelam Singh Vs ITO (ITAT Agra)

ITAT AgraIncome TaxSection 69, Section 56(2)(x)AY 2019-20Faisla: Assessee ke favour mein

Case ke facts

Neelam Singh ek teacher hai. Department ne property purchase mein unki savings aur Khadar land ki condition par doubt uthaya. Section 69 (jo unexplained investment pe lagta hai) aur Section 56(2)(x) (gift/value pe tax) ke additions kiye gaye.

Mudda (Issue)

Kya property additions sahi hain jab taxpayer ki savings aur land ki quality ki verification pending hai?

Faisla (Held)

ITAT ne case wapas AO ko bhej diya. Kaha teacher ki savings aur Khadar land ki asli condition ka proper verification ho.

Practical takeaway

Agar aap land ya property purchase justify kar rahe hain, to apne saving sources aur property ki real condition ki saari details ready rakho. Assessment mein yeh documents maange ja sakte hain.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-04.

AAarzoo se poochiye
A
AarzooCGA India Assistant · online