Sandhya Saha
Case No: ITA Nos. 1353 & 1354/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 10/30/2025
Parties Involved
appellantSandhya Saha
respondentIncome Tax Officer
Facts Summary
The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.16,42,003/- for AY 2014-15. The Assessing Officer issued a notice under section 148 of the Income Tax Act and subsequently under section 142(1) after obtaining necessary approvals. The assessee filed a reply but failed to provide documentary evidence to substa…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under section 148 and reopening of assessment under section 147 of the Income Tax Act were valid.