New Delhi, Oct. 27 -- A Jaipur man who received Rs.16 lakh from his mother after she sold her gold jewellery has won relief from the Income Tax Appellate Tribunal (ITAT), which deleted a Rs.13.04 lakh addition made by the tax department over unexplained cash deposits.

The Jaipur bench of the ITAT, in Jhutha Ram v. ITO, ITA No. 1365/JPR/2025, relating to assessment year 2012-13, ruled on 6 October 2026 that the cash gift could not be doubted when it was supported by a notarised gift deed, witnesses and a registered valuer's report.

The dispute began when the Income Tax Department received information that Jhutha Ram had invested Rs.20,23,778 in immovable property, including stamp duty and registration charges, and deposited Rs.13,04,900 ...