Mala Singh Vs. Income Tax Officer, Kolkata
Case No: ITA No.: 1317/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA
Date: 1/28/2026
Parties Involved
AppellantMala Singh
RespondentIncome Tax Officer, Kolkata
Facts Summary
The assessee, Mala Singh, proprietor of M/s. Shiv Shakti Enterprise, filed her return of income for AY 2018-19 declaring a total income of ₹15,73,144/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) to verify purchases. Notices u/s 143(2) and 142(1) of the Act were issued. The Sale amount furnished by the supplier did not match with the purchase amount shown by the assessee, resulting in a difference of ₹1,28,84,063/-. This difference was treated as unexpla…
Decision in favour of
Assessee
Legal Issues
- 1. Erroneous Assessment Order
- 2. Unjustified Addition under Section 69C
3 more legal issues analysed in this judgement.