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2025 (8) TMI 1589

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.... Sanjay Kumar, Sr. DR ORDER PER SATBEER SINGH GODARA, JM: These assessee's twin appeals for assessment year 2010-11, arise against the National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1058074488(1), dated 20.11.2023, in case no. CIT(A), Karnal/10134/2018-19; and DIN and order no. ITBA/NFAC/S/250/2023- 24/1058160341(1), dated 23.11.2023, in case no.....

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....arned representatives reiterate their respective stands against and in support of the impugned addition. This tribunal first of all sought to verify the fact as to whether the assessee had made any actual purchase of immovable property or not. It is informed from the appellant side that there is no actual purchase even as per the assessment order; since she had received the land in question from h....