Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
Case No: ITA No.2570/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata
Date: 1/13/2026
Parties Involved
appellantDhananjoy Das Adhikari
respondentITO Ward-27(2), Haldia
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 a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of Rs.17,55,000/- made by the Assessing Officer is justified.