LAKHANI MEHRUNNISSA,HYDERABAD vs. ITO, WARD-1, NIZAMABAD

ITA 888/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2020-219 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that adding the entire purchase consideration to the assessee's income was arbitrary and unjustified, as she was only a 50% co-purchaser with her son, who had declared the transaction in his return. The matter requires proper verification of facts.

What were the facts?

The assessee, a housewife, purchased an immovable property for Rs. 1.18 crores along with her son. The Assessing Officer added the entire purchase consideration to the assessee's income as unexplained investment, as she had not filed a return. The CIT(A) confirmed this addition.

What were the issues?

Whether the entire purchase consideration of an immovable property can be added to the income of one co-purchaser when the other co-purchaser has declared their share. Whether the principles of natural justice were followed in ex-parte assessment.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 69A,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Pronounced: 09.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 14.01.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2020-2021. 2. The Assessee has raised the following grounds of appeal:

1) Ground1. 1. The Learned CIT appeals is not justified in confirming the addition of Rs. 118, 00, 000.00 made by the Assessing officer,

The order continues below.

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