Dismissed

Pr. Commissioner of Income Tax (Central) - 2 v. Renu Nanda

Delhi HC7 May 2018ITA/527/2018

Case brief

AI extract

What is this about?

The Delhi High Court dismissed the Revenue's appeals against the ITAT order deleting income added to the assessee (Renu Nanda) for A.Y. 2005-06 and 2007-08. The court held that no substantial question of law arose as the Additions were based on failure to disclose the source of the husband's income duly accounted for in her return.

What did the court decide?

The appeals filed by the Principal Commissioner of Income Tax were dismissed.

Pr. Commissioner of Income Tax (Central) - 2 Vs Renu Nanda — Income Tax | Delhi HC (2018)

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$~52 & 54

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 527/2018 & CM APPL. 18580/2018

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PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 2 ..... Appellant

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versus

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RENU NANDA ..... Respondent

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ITA 529/2018 & CM APPL. 18581/2018

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PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 2 ..... Appellant

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versus

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RENU NANDA ..... Respondent

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Present : Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. None for the respondent.

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CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

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O R D E R

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% 07.05.2018

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The Revenue‟s appeal is directed against an order of the Income Tax Appellate Tribunal (ITAT) questioning the deletion of certain amounts brought to tax in the hands of the assessee for A.Y. 2005-06 and A.Y. 2007-08. The scrutiny assessment under Section 153A of the Income Tax Act, 1961 (hereafter referred to as „the Act‟) concluded in the hands of the assessee whereby the Assessing Officer ITA 527/2018 & ITA 529/2018 Page 1 of 2

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(AO) added certain amounts, received by her from her husband. The lower appellate authorities granted relief to the appellant holding that in the course of the search and seizure no fresh material had been recovered. This view is supported by the judgment of this Court in CIT v. Kabul Chawla (2016) 380 ITR 573. Furthermore, the Court notices that the AO added this amount in the hands of the assessee on the ground that the source of the assessee‟s husband‟s income or receipts was not made known. On this aspect, both the lower appellate authorities have ruled correctly that the assessee is not under an obligation to establish the source of the source and merely has to indicate that the receipt is genuine from an identified party.

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In view of the above, the Court is of the opinion that no substantial question of law arises. The appeals are dismissed.

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S. RAVINDRA BHAT, J

A. K. CHAWLA, J

MAY 07, 2018 kks

Page 2 of 2

ITA 527/2018 & ITA 529/2018

Pr. Commissioner of Income Tax (Central) - 2 v. Renu Nanda

Case brief

What is this about?

What did the court decide?

Pr. Commissioner of Income Tax (Central) - 2 v. Renu Nanda

Case brief

What is this about?

What did the court decide?

What the court decided

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