MRS. MEHRUN NISHA ANSARI,GHAZIABAD vs. ITO, GHAZIABAD
What did the Tribunal hold?
The Tribunal noted that the issue of ownership of the property was restored to the AO in a previous related appeal. Therefore, the current appeal's outcome depends on the AO's findings regarding ownership and sources.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2009-10. The issue of property ownership was central to the appeal.
What were the issues?
The primary issue was the ownership of a property and the determination of its sources, which was dependent on a prior ITAT ruling.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-I’ NEW DELHI
Before: SMT DIVA SINGH
The present appeal has been filed by the assessee assailing the correctness of the order dated 04.07.2014 of CIT(A), Ghaziabad pertaining to 2009-10 assessment year on various grounds.
The common stand of the parties before the Bench was that the issue is covered by the order dated 08.04.2016 in & 5897/Del/2014 as the issue of ownership qua the very same property had been restored to the AO by the ITAT and thus the finding herein would depend on the conclusion arrived at therein thus the issue may be restored. On considering the material available on record and the aforesaid order of the ITAT, it is seen that the stand of the parties in the facts as they stand is justified. It is only after the claim of ownership is established alongwith the sources that the issue can be decided. Accordingly, in view of the above, the impugned order is set aside and the issue is restored to the file of the AO with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being
I.T.A .No.-5898/Del/2014 heard. The said order was pronounced on the date of hearing itself in the open Court. 3. In the result, the appeal of the assessee is allowed. The order is pronounced in the open court on 30th of August, 2016.
Recent GST High Court judgments
Search GST case law →- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
