Arundhati Dutta Vs. ITO, Ward-46(1), Kolkata

Parties Involved

Facts Summary

The assessee, Arundhati Dutta, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2019-20. The Assessing Officer had made additions of Rs. 16,78,500/- under section 69C and Rs. 10,00,070/- under section 68 of the Income Tax Act due to bogus purchases and unexplained cash credit. The assessee argued that the purchases were genuine and provided various documents to support this claim. The Commissioner of Income Tax (Appeals) confirmed the additions, which the assessee challenged. The assessee also raised additional grounds challenging the validity of the reopening of assessment.…

Legal Issues

• 1. Validity of addition of Rs. 16,78,500/- under section 69C of the Act.
• 2. Validity of addition of Rs. 10,00,070/- under section 68 of the Act.
• 3. Validity of the reopening of assessment.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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