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Extrapolation Without Evidence Invalid, ₹77.27 Lakh Deletion Upheld
Case Law Details
- Case Name
- DCIT Vs Jaswinder Kaur Grewal (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Chandigarh
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DCIT Vs Jaswinder Kaur Grewal (ITAT Chandigarh)
Extrapolated SCO Value Rejected Again: ITAT Chandigarh Upholds Deletion of ₹77.27 Lakh; When Seller’s Case Fails, Buyer’s Addition Can’t Stand:
The Chandigarh Bench “A” of the ITAT, vide order dated 30.12.2025 in DCIT, Central Circle-1, Ludhiana v. Jaswinder Kaur Grewal (ITA No.200/Chd/2025, AY 2022-23), dismissed the Revenue’s appeal and upheld deletion of ₹77,27,500 added u/s 69B r.w.s. 115BBE on account of alleged unexplained investment in purchase of a Shop-cum-Office (SCO).
The assessee had purchased SCO No.3 measuring 144...
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