https://www.taxtmi.com/caselaws?id=782121 ITAT Delhi dismissed the Revenue's appeal against deletion of addition under s.69 relating to a jointly purchased property. The assessee, a woman with no independent income, explained that the investment came from her husband and sons. ITAT held that identity of the contributors and source of funds were adequately explained and that there was no onus on the assessee to prove the "source of source" of amounts received from close male family members, particularly given her status as a senior citizen without independent income. The addition as unexplained investment in her hands was thus unjustified and rightly deleted by CIT(A). en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782121 ITAT Delhi dismissed the Revenue's appeal against deletion of addition under s.69 relating to a jointly purchased property. The assessee, a woman with no independent income, explained that the investment came from her husband and sons. ITAT held that identity of the contributors and source of funds were adequately explained and that there was no onus on the assessee to prove the "source of source" of amounts received from close male family members, particularly given her status as a senior citizen without independent income. The addition as unexplained investment in her hands was thus unjustified and rightly deleted by CIT(A). Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782121