Allowing the appeal of the assessee the Tribunal held that addition cannot be made in year under consideration in respect of investment in immovable property made in earlier year. (AY. 2009-10)
Preeti Singh.( Km.) v. ITO (2019) 176 ITD 137 / 179 DTR 325 (Delhi)(Trib.)
S. 69 : Unexplained investments-Addition cannot be made in year under consideration in respect of investment in immovable property made in earlier year.