Rina Ray
Case No: ITA No. 2262/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 12/31/2025
Parties Involved
AppellantRina Ray
RespondentIncome Tax Officer
Facts Summary
The assessee, Rina Ray, entered into a financial transaction of Rs.79,12,732/- during the Financial Year 2017-18 relevant to Assessment Year 2018-19 but failed to furnish her return of income for the Assessment Year 2018-19. The father of the appellant, Late Dinesh Ch. Dasgupta, had purchased a plot of land measuring 1.5 katha on 13.07.1974 for Rs.50,000/- on which he constructed a residential house measuring 1000 Sqft., before his death in 1978. The appellant and her sister, Smt. Sampa Ghosh, i…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the CIT(Appeals) should be condoned?
Precedents Relied Upon
1 precedent cited in this judgement.