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        Case ID :
        Income Tax

        Ad hoc confirmation of one-fifth of an alleged unexplained...

        Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Ad hoc confirmation of one-fifth of an alleged unexplained investment in a flat was found arbitrary where the source of payments was supported by bank transfers, housing finance, accumulated savings from government service, family agricultural income, and the spouse's income; that addition was deleted. The separate addition for the difference between stamp duty value and purchase price was also deleted because the order gave no cogent reason for refusing a valuation reference, relied on the wrong charging provision for the relevant assessment year, and ignored evidence showing demolition action for unauthorised construction, which supported the declared price as the flat's fair market value.
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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