DCIT, Central-1, Siliguri Vs Bajla Motors Private Limited
Case No: ITA No.1381/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 12/11/2025
Parties Involved
appellantDCIT, Central-1, Siliguri
respondentBajla Motors Private Limited
Facts Summary
The revenue has filed an appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.04.2025 for the assessment year 2018-2019. The assessee, Bajla Motors Private Limited, has also filed a cross objection in the revenue’s appeal. The revenue challenged the action of the ld CIT(A) in deleting the addition made by the Assessing Officer of Rs.6,52,81,621/- under section 68 of the Act on the cash deposit in the bank account of the assessee. The total cash depo…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition made by the Assessing Officer on the cash deposit in the bank account of the assessee was justified.
Precedents Relied Upon
4 precedents cited in this judgement.