Manorama Patwa vs. ITO, Ward-47(1), Kolkata
Case No: ITA No.493/Kol/2025
Court: Income Tax Appellate Tribunal, 'C' Bench, Kolkata
Date: 10/24/2025
Parties Involved
appellantManorama Patwa
respondentITO, Ward-47(1), Kolkata
Facts Summary
The assessee, Manorama Patwa, filed a return of income declaring a total income of Rs.23,34,930/- for the assessment year 2015-16. A notice under section 148 of the Income Tax Act was issued on 01.04.2021, and the Assessing Officer completed the assessment under sections 144 and 147 of the Act by assessing the total income at Rs.83,03,840/-, thereby making an addition of Rs.56,84,675/- under section 68 of the Act as unexplained cash credit. Aggrieved by this order, the assessee appealed to the C…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under section 148 of the Act issued on 01.04.2021 complied with the statutory formalities under section 148A of the Act as prescribed by the Finance Act, 2021.
Precedents Relied Upon
4 precedents cited in this judgement.