Case Law Details
Case Name : DCIT Vs Sunder Singh (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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DCIT Vs Sunder Singh (ITAT Delhi)
Once Onus Discharged, 68 Can’t Survive: Confirmations, ITRs & Bank Proofs Enough: Unsecured Loan Additions Deleted-Land Advances Explained by Subsequent Sale Deeds:
In DCIT, Meerut Vs. Sunder Singh, ITA Nos.367 to 369/Del/2024 & 376/Del/2024, AYs 2013-14 to 2016-17, order dated 31.12.2025, Delhi ITAT dismissed Revenue’s appeals and upheld deletion of additions u/s 68 relating to unsecured loans & advances against sale of land.
Pursuant to search u/s 132 on 05.02.2017, assessments were completed u/s 153A r.w.s. 143(3) making additions of ₹5...
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