Khakan Show vs. ITO, Balurghat
Case No: I.T.A. No.2227/Kol/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench Kolkata
Date: 2/2/2026
Parties Involved
appellantKhakan Show
respondentITO, Balurghat
Facts Summary
The assessee, Khakan Show, filed a return of income declaring a total income of ₹2,97,040. The return was not verified. The assessee claimed income under section 44AD of the Income-tax Act, 1961, declaring a total turnover of ₹50,11,500 and income of ₹4,01,700 being 8% of the said turnover. Since the return was not duly verified and the assessee failed to comply with the statutory notices, the Assessing Officer completed the assessment under section 144 read with sections 147 and 144B of the Act…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the return of income filed by the assessee was properly verified and considered by the lower authorities.
Precedents Relied Upon
2 precedents cited in this judgement.