SMT. POONAM RATHORE,SEHORE vs. INCOME-TAX OFFICER, SEHORE, SEHORE

ITA 302/IND/2026Status: DisposedITAT Indore10 July 2026AY 2011-1218 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the purchase price of the agricultural land was Rs. 24 Lakhs, making the assessee's share Rs. 8 Lakhs. It further held that the source of this amount was agricultural income from ancestral land, for which sufficient evidence was provided.

What were the facts?

The assessee, a non-filer, was assessed ex-parte for AY 2011-12 based on information about the purchase of an immovable property. The Assessing Officer (AO) determined the total income at Rs. 46,78,800. The CIT(A) partly allowed the appeal, reducing the addition to Rs. 15,59,600.

What were the issues?

Whether the valuation of the agricultural land and the source of funds for its purchase were correctly determined by the lower authorities, considering the assessee's claim of agricultural income and ancestral land ownership.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250,Section 253,Section 10(1),Section 56(2)(vii)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Hearing: 06.07.2026Pronounced: 10.07.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for sake of brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order

bearing no: - ITBA/APL/S/250/2025-26/1083000495(1)

dated 26.11.2025 passed by the Ld. CIT (A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2011-12 and the SMT. POONAM RATHORE ITA No. 302/Ind/2026 - A.Y.2011-12

corresponding previous year period is from 01.04.2010 to 31.03.2011. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 144/147 of the Act, the total incom

The order continues below.

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