Rina Kumari Kodwani Vs. ITO, Ward-3(3), Raipur

Parties Involved

Facts Summary

Rina Kumari Kodwani, engaged in retail trading, filed her income return for the assessment year 2017-18, declaring an income of Rs. 5,33,700/-. The case was selected for scrutiny assessment under Section 143(2) of the Income-tax Act, 1961. During the assessment, the Assessing Officer observed that the assessee had made cash deposits of Rs. 25 lacs in her bank account, which were not in parity with her total turnover for the year. The Assessing Officer made an addition of Rs. 3 lacs (out of Rs. 25 lacs) under Section 68 of the Act, determining the income at Rs. 8,33,700/-. The assessee appealed against this order to the Commissioner of Income Tax (Appeals), but the appeal was dismissed. The assessee further appealed to the Income Tax Appellate Tribunal, raising issues about the validity of the assessment order due to the absence of a valid transfer order under Section 127 of the Act.…

Legal Issues

• 1. Validity of the assessment order due to absence of a valid transfer order under Section 127 of the Act.
• 2. Merits of the addition made by the Assessing Officer under Section 68 of the Act.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Vivek Mann Vs. ITO Ward-1

  Delhi Bench benchAY 2015-16Partly Allowed

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

  Kolkata benchAY 2022-23Allowed

• ITA No.4886/Del/2024 with C.O. No.93/Del/2025

  Delhi Bench benchAY 2015-16Allowed

• Income Tax Appellate Tribunal Case

  Kolkata bench

• Nandini Development Association Vs Income Tax Officer, Ward Exemption-2(4), New Delhi-110002

• Vakhithasafanna Vs. The Income Tax Officer, Non Corporate Ward-15(1), Chennai