SUMITRA DEVI,JIND vs. DCIT, CC, KARNAL

ITA 3301/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2017-184 pages

No AI summary yet for this case.

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SMT RENU JAUHRI

For Appellant: Adv. Ms. Uma Upadhyay, CA
For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 22.07.2026Pronounced: 31.07.2026

This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income Tax (Appeals)-3 (for short, “the CIT(A)”), Gurgaon’s order dated 13.01.2026 passed in order no. 10516/CIT(A)-3/GGN/19-20, involving proceedings u/s 153C/ 143(3) of the Income Tax Act, 1961; hereinafter referred to as, “the Act”. Heard both the parties at length. Case file perused.

2.

The assessee canvasses her first and foremost legal ground seeking to reverse both the learned lower authorities’ identical findings treating her unsecured loans of Rs. 19,42,500/- as 2 unexplained money u/s 69A of the Act; in assessment order dated 27.12.2019 as up

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.