RASHMI ANUP SOLANKE,PUNE vs. ITO WARD-1(1), NAGPUR

ITA 477/NAG/2026Status: DisposedITAT Nagpur04 September 2026AY 2016-173 pages

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Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri Kishor B Phadke, CA
For Respondent: Ms. Jaya Lakhwani, Sr.DR
Hearing: 05/08/2026Pronounced: 04/09/2026

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 25.02.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 21.02.2024 passed u/sec. 144 r.w.s. 144 r.w.s. 144B of the Act for the Assessment Year (A.Y.) 2016-17. 2. Sole grievance is against the addition of Rs. 12,72,900/- made by the Ld. AO on account of unexplained investment u/sec. 69 of the Act.

3.

At the outset, learned counsel for the assessee submitted that the source of the alleged investment in immovable property was the funds provided by the assessee’s husband, out of the salary income earned in Dubai. In support, he filed copy of 2 o

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