MANISH PAHWA,NEW DELHI vs. ITO WARD 45(2), NEW DELHI

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ITA 3270/DEL/2023Status: DisposedITAT Delhi09 January 2026AY 2011-12Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues of unexplained investment in property and cost of improvement to the AO for further inquiry. The addition for website services was upheld, and the addition for cash deposits was dismissed.

What were the facts?

The assessee's case was reopened due to transactions with M/s Global IT International. Additions were made for unexplained investment in property, cost of improvement, website services, and cash deposits.

What were the issues?

Whether the assessee adequately explained the source of funds for property investment and improvement costs, and whether website services were genuine and cash deposits were explained.

Which sections of the Income-tax Act were involved?

Section 69,Section 69C,Section 68,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI

Before: SHRI ANUBHAV SHARMA

For Appellant: Shri Nitin Gulati, Advocate
For Respondent: Ms Ankush Kalra, Sr. DR
Hearing: 16.10.2025Pronounced: 09.01.2026

Order pronounced in the open court on 09.01.2026

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