Mallik Sakila vs. ITO, Ward-25(1), Kolkata
Case No: I.T.A. No.2532/Kol/2025
Court: Income Tax Appellate Tribunal, ‘C’ Bench Kolkata
Date: 1/14/2026
Parties Involved
appellantMallik Sakila
respondentITO, Ward-25(1), Kolkata
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 wi…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) failed to consider the documents furnished by the assessee?