SANTOSH MALIK,MATHURA vs. ITO WARD 1(3)(1), MATHURA

ITA 408/AGR/2026Status: DisposedITAT Agra29 September 2026AY 2020-218 pages
AI SummaryDismissed

What were the facts?

The assessee purchased an immovable property for a consideration less than its stamp duty value. The Assessing Officer made additions for stamp duty, the difference between stamp duty value and consideration, and alleged cash payments. The CIT(A) confirmed these additions.

What did the Tribunal hold?

The Tribunal upheld the additions made by the Assessing Officer. The assessee failed to provide sufficient evidence to substantiate the source of stamp duty payment, the reason for the low sale consideration, and the denial of cash payments.

What were the issues?

Whether the additions made on account of unexplained stamp duty payment, difference between stamp duty value and sale consideration, and unexplained cash payment are justified.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 56(2)(x)(b)(B),Section 147,Section 144,Section 69A,Section 50C(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 28.09.2026Pronounced: 29.09.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 06.11.2025 passed in appeal No NFAC/2019-20/10448033 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal and confirmed the impugned additions.

2.

At the very outset, we notice that according to the registry’s report, this appeal was filed on 08.05.2026 against the impugned order dated 06.11.2025 by a delay of about 98 days. The assessee is stated to be 75 yrs old senior citizen. In such a fact situation, we condone the said delay caused in filing the appeal. The appeal is

The order continues below.

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