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ITAT Bangalore: ₹75.42 Lakh Property Addition Requires Bank Payment Verification

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Summary

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  • The ITAT Bangalore has ordered a reassessment of Tanveer Ahmed Siddiqui's property tax, initially adding ₹75,42,374 as unexplained investment under Section 69.
  • Siddiqui argued that he only holds a 50% share in the jointly purchased property with his wife, which was recorded as ₹37,71,187 in his balance sheet.
  • The Tribunal directed the Assessing Officer to verify bank transactions before confirming any tax additions, emphasizing the need for proper documentation.
  • This ruling highlights the importance of reconciling ownership shares and payment sources in joint property transactions for tax assessments.

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