HARJEET SINGH CHHABRA,FAIZABAD vs. INCOME TAX OFFICER-I, FAIZABAD

ITA 796/LKW/2025Status: DisposedITAT Lucknow09 June 2026AY 2014-1513 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer failed to refer the matter to the Valuation Officer as mandated by law when the assessee disputed the valuation. Consequently, the additions made on this basis were deleted.

What were the facts?

The assessee challenged additions made by the Assessing Officer on account of unexplained investment and income from other sources related to a jointly purchased property. The CIT(A) upheld these additions, leading to the present appeal.

What were the issues?

Whether the Assessing Officer erred by not referring the property valuation to the Valuation Officer as required by law, and whether the additions made based on stamp duty value were justified without such reference.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 56(2)(vii)(b)(ii),Section 50C(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shailendra Mishra, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 30.06.2025 for the AY 2014-15. The assessee has raised the following grounds of appeal:

“1. That the learned Commissioner of Income-tax (Appeals) has erred in law and on facts in arbitrarily ignoring that the Assessing Officer has erred in law in failing to dispose of the objection raised by the assessee against reassessment proceedings by speaking order, in contravention of the law laid by the Hon'ble Supreme Cou

The order continues below.

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