Mallik Sakila vs. ITO, Ward-25(1), Kolkata

Parties Involved

Facts Summary

The assessee, Mallik Sakila, is an individual engaged in the business of retail selling of IMFL and country liquor during the period under consideration. She filed her return of income declaring income of Rs.34,22,363/- for the Assessment Year 2022-23. The Assessing Officer issued notices under sections 143(2) & 142(1) and the assessee furnished her replies. However, due to the absence of proper stock records and quantitative details of purchases and sales of different brands for verification without supporting documents, the Assessing Officer made an addition of Rs.2,91,81,411/- (profit of Rs.2,91,81,411/- @15% on total turnover of Rs.19,45,42,740/-) to the total income of the assessee. Aggrieved by this assessment order, the assessee appealed to the CIT(A), which dismissed the appeal as the assessee failed to file written submissions despite serving various notices. Dissatisfied with the CIT(A)'s order, the assessee appealed to the Tribunal.…

Legal Issues

• 1. Whether the CIT(A) failed to consider the documents furnished by the assessee?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Reliance Retail Limited Vs. Assistant Commissioner of Income-tax

• ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA

  Delhi Bench benchAY 2020-21Dismissed

• Sukir Ladaku Naik Vs ITO, 28(3)(1), Mumbai

  SMC Bench, Mumbai benchAY 2017-18Allowed

• Ashok Bala Vs. ITO, Ward 59(7), Delhi

  Delhi Bench 'A' benchAY 2017-18Allowed

• ITA No. 3555/Del/2025 : Asstt. Year : 2017-18

  Delhi Bench ‘E’, New Delhi benchAY 2017-18Partly Allowed

• Sanjay De

  Kolkata Bench benchAY 2017-2018Allowed