Gitika Rani Majumder vs. Income Tax Officer
Case No: I.T.A. No.2156/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
Date: 12/19/2025
Parties Involved
appellantGitika Rani Majumder
respondentIncome Tax Officer
Facts Summary
The assessee, Gitika Rani Majumder, filed a return of income for Rs. 5,52,530/-. The case was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 on 31.03.2021, which was served on the assessee on 01.04.2021. An assessment was framed under section 147 read with section 144B of the Act on 29.03.2022, adding Rs. 6,36,502/- to the assessee's income as unexplained investment under section 69 of the Act. The Commissioner of Income Tax (Appeals) confirmed this…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under section 148 of the Income Tax Act, 1961, dated 31.03.2021, served on 01.04.2021, is barred by limitation.
Precedents Relied Upon
7 precedents cited in this judgement.