DCIT, CC-4(4), Kolkata Vs. Mira Bibi
Case No: ITA No. 727/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
Date: 1/20/2026
Parties Involved
appellantDCIT, CC-4(4), Kolkata
respondentMira Bibi
Facts Summary
The case involves the reopening of the assessment of Mira Bibi for the assessment year 2017-18 under section 148 of the Income-tax Act, 1961 due to discrepancies between her income return and substantial cash deposits and withdrawals. During the assessment, the Assessing Officer (AO) noted that Mira Bibi received cash gifts totaling ₹1,21,00,000 from two donors, Mojibur Rahaman Biswas and Latifuddin, who are her brothers-in-law. Despite the assessee providing confirmations, financial statements,…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of ₹1,21,00,000 as unexplained cash credit under section 68 of the Act was justified.
Precedents Relied Upon
6 precedents cited in this judgement.