Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
Parties Involved
Facts Summary
The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and depositing it into other accounts. The Assessing Officer issued a notice under sections 143(2) and 142(1) of the Act to explain the cash deposits in the bank account. The assessment order was passed in 2019, adding Rs.17,55,000/- to the assessee's income. The assessee's wife informed the Assessing Officer about his condition, but the addition was not deleted. The assessee's wife passed away, and no one was available to look after his affairs, leading to the confirmation of the assessment order. The appellant argued that each cash deposit entry had a corresponding withdrawal entry and that the addition should be deleted.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of Rs.17,55,000/- made by the Assessing Officer is justified.
Judgment Outcome
Decided in favour of Assessee.