ISHWAR SINGH,DELHI vs. ITO, WARD 60(4), DELHI, NEW DELHI

आदेश / ORDER The instant appeal filed by the assessee is directed against the order dated 27.02.2026 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the 1 Act’) arising out of the Assessment Order dated 0 Act’) arising out of the Assessment Order dated 03.03.202 .2024 passed by

the Assessment Unit, the Assessment Unit, Income Tax Department (hereinafter referred to (hereinafter referred to

as ‘the ld. AO’) under Section 14 as ‘the ld. AO’) under Section 147 r.w.s. 144B of the Act for of the Act for

Assessment Year 2015 5-16.

agricultural products. On the basis of information from the insight agricultural products. On the basis of information from the insight agricultural products. On the basis of information from the insight

portal that the assessee purchased immovable property during the portal that the assessee purchased immovable property during the portal that the assessee purchased immovable property during the

year under consideration amounting to Rs.52,90,000/ year under consideration amounting to Rs.52,90,000/- proceedings

under Section 148A of the Act was initiated by issuing notice dated under Section 148A of the Act was initiated by issuing notice dated under Section 148A of the Act was initiated by issuing notice dated

15.03.2022 whereupon the assessee by 15.03.2022 whereupon the assessee by and under letter dated under letter dated

22.03.2022 submitted that the property was purchased jointly (in 22.03.2022 submitted that the property was purchased jointly (in 22.03.2022 submitted that the property was purchased jointly (in

equal share) with a relative namely Sh. Satpal. Therefore, the assessee equal share) with a relative namely Sh. Satpal. Therefore, equal share) with a relative namely Sh. Satpal. Therefore,

only paid an amount of Rs.34,95,000/ only paid an amount of Rs.34,95,000/- which is less than even which is less than even

50,000/-. In fact it is the case of the assessee that notice In fact it is the case of the assessee that notice under In fact it is the case of the assessee that notice

Section 148 of the Act could be issued as per Section 149(1)(b) of the 148 of the Act could be issued as per Section 149(1)(b) of the 148 of the Act could be issued as per Section 149(1)(b) of the

Act for the relevant Assessment Year if thr Act for the relevant Assessment Year if three years but not more than ee years but not more than

10 years have elapsed from the end of the relevant Assessment Year 10 years have elapsed from the end of the relevant Assessment Year 10 years have elapsed from the end of the relevant Assessment Year

unless the Ld. AO has in his possession books of account or the other unless the Ld. AO has in his possession books of account unless the Ld. AO has in his possession books of account

documents or evidence which reveal that the income chargeable to tax documents or evidence which reveal that the income chargeable to tax documents or evidence which reveal that the income chargeable to tax

represented in the form represented in the form of an asset which has escaped assessment of an asset which has escaped assessment

amounts to or is likely to amount to fifty lakh rupees or more for that amounts to or is likely to amount to fifty lakh rupees or more for that amounts to or is likely to amount to fifty lakh rupees or more for that

year. However, the Ld. AO made an addition of Rs.34,95,000/- on year. However, the Ld. AO made an addition of Rs.34,95,000/ year. However, the Ld. AO made an addition of Rs.34,95,000/ account of unexplained investment under Section 69 r.w.s 115BBE of account of unexplained investment under Section 69 r.w.s 115BBE of account of unexplained investment under Section 69 r.w.s 115BBE of

the Act and the assessment, is, thus without jurisdiction the assessment, is, thus without jurisdiction. In this the assessment, is, thus without jurisdiction

regard, the Ld. AR, Mr. S.S. Nagar relied upon the judgments passed regard, the Ld. AR, Mr. S.S. Nagar relied upon the judgments passed regard, the Ld. AR, Mr. S.S. Nagar relied upon the judgments passed

by the Co-ordinate Bench ordinate Bench in ITA No.4366/Del/2025 in the matter of in ITA No.4366/Del/2025 in the matter of

Sh. Malkit Singh Vs. ITO. Vs. ITO.

since less than fifty lakh rupees, the notice is since less than fifty lakh rupees, the notice is under the present fact under the present fact

and circumstances of the matter and circumstances of the matter found to be not sustainable and found to be not sustainable and

therefore, the entire proceedings is vitiated and thus therefore, the entire proceedings is vitiated and thus, liable to be

quashed. I am also ins quashed. I am also inspired by the ratio laid down by the decision of pired by the ratio laid down by the decision of

the Co-ordinate Bench in the case of Sh. Malkit Singh (supra) ordinate Bench in the case of Sh. Malkit Singh (supra) on ordinate Bench in the case of Sh. Malkit Singh (supra)

identical facts and respectfully respectfully relying upon the same I quash the

assessment proceedings itself as not sustainable. The assessee’s assessment proceedings itself as not sustainable. The assessee’s assessment proceedings itself as not sustainable. The assessee’s

appeal is, thus, allowed. allowed.

Order pronounced in the open court on Order pronounced in the open court on 10 .07.2026. .2026.

Sd d/- MADHUMITA ROY) (MADHUMITA ROY JUDICIAL MEMBER JUDICIAL MEMBER

Dated: 10th July, 2026. , 2026.

Dk/Pramod/R.N, Sr PS /Pramod/R.N, Sr PS Copy to: ISHWAR SINGH, 50, GUJJAR BASTI, GHAROLI, MAYUR BASTI, GHAROLI, MAYUR 1 VIHAR PH-III, EAST DELHI III, EAST DELHI, NEW DELHI-110096, 110096, DELHI

ITO, WARD 60(4), DELHI, ITO, WARD 60(4), DELHI, VIKAS BHAWAN, I.P. ESTATE, NEW VIKAS BHAWAN, I.P. ESTATE, NEW 2 DELHI, NEW DELHI-110002, DELHI 110002, DELHI

3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI DELHIBENCH 5 GUARD FILE