Narayan Dalmia
Case No: ITA No. 1121/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 11/12/2025
Parties Involved
AppellantNarayan Dalmia
RespondentIncome Tax Officer
Facts Summary
The appellant-assessee, Narayan Dalmia, filed his return of income on 06.10.2018 declaring a total income of Rs.20,60,150/-. The case was selected under ‘Compulsory criteria’ and a notice under section 143(2) of the Act was issued and served upon the assessee. A survey under section 133A of the Act was conducted in the office of Narayan Dalmia, Prop. Of M/s. Jai Narayan Industries, Vill. Saluni, Bankura on 23.03.2018. During the survey, the assessee committed to pay advance tax of Rs.8,00,000/- …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee has furnished all the required documents and details during the assessment and appellate proceedings?