THENUKHRIENUO LINYU,KOHIMA vs. ITO, WARD -2, DIMAPUR, DIMAPUR

ITA 270/GTY/2026Status: DisposedITAT Guwahati20 July 2026AY 2016-177 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found substance in the Revenue's submission regarding the dubious nature of the sale deed and the assessee's failure to establish a nexus between the cash receipts and bank deposits. The matter was therefore remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee deposited Rs. 75 lacs in cash into her savings account and claimed the source to be sale of land, exempt under Section 10(26). However, the sale deed lacked registration details and proper notarization, failing to substantiate the claim.

What were the issues?

Whether the cash deposit of Rs. 75 lacs is unexplained money under Section 69A, and whether the income from the alleged sale of land is exempt under Section 10(26) due to insufficient documentary evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 10(26),Section 139(1),Section 148,Section 148A,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Anil Kumar Agarwal, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 23.06.2026Pronounced: 20.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central, NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)] dated 06.02.2026, DIN & order No. TBA/NFAC/S/250/2025-26/1085700594(1) on the following grounds of appeal:

2 Thenukhrienuo Linyu 1. “For that the order of the Learned Commissioner of Income Tax (Appeals) is bad in law as well as on facts. –

2.

For that on the facts and circumstances of the case, the Learn

The order continues below.

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