Lovekesh vs Income Tax Officer

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1084570045(1), dated 08.01.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

Coming to the assessee’s sole substantive ground raised herein which transpires during the course of hearing that both the learned lower authorities have treated the amount in question of Rs.1.5 lakhs as unexplained, in assessment order dated 28.03.2023 as upheld in the lower appellate discussion.

That being the case, it is hereby noticed from a perusal of assessee’s paper-book that he had in fact received the impugned sum on 07.06.2017 from his mother Smt. Shanti Devi’s account through banking channel only. It is emphasized that such a category of “relatives” indeed carries exception under section 56 of the Act. There is further no denial that both the lower authorities have nowhere questioned the source of income of the assessee’s mother all along as well. I thus find no merit in the impugned addition of Rs.1.50 lakhs which stands deleted therefore.

This assessee’s appeal is allowed.