Delhi HC dismisses Writ Petition challenging Section 153C order

Sunita Goel Vs DCIT (Delhi High Court)

In the case of Sunita Goel vs. DCIT, the Delhi High Court addressed a writ petition challenging an order passed under Section 153C of the Income Tax Act, 1961. The order in question added an amount of ₹1,62,20,000 to the total income of the assessee for the Assessment Year 2014-15. Here’s a detailed summary of the judgment:

1. Background: The assessee filed her Income Tax return for AY 2014-15 on 07.11.2014, declaring an income of ₹39,76,435. Later, a search operation was conducted at a property in Pitampura, New Delhi, which revealed that the property was sold to the assessee for ₹2,61,70,000, out of which ₹1,62,20,000 was received in cash.
2. Assessment Proceedings: An assessment order was passed against the seller of the property, Mr. Hemant Kumar Sharma, adding ₹1,62,20,000 as unexplained money and ₹21,12,141 as Long Term Capital Gains to his income. Subsequently, assessment proceedings were initiated against the assessee under Section 153C of the Act.

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