Shakila Begum Vs ADIT, CPC, Bengaluru

Parties Involved

Facts Summary

The assessee, Shakila Begum, filed her return of income on 15.02.2021 declaring a total income of Rs.30,52,010/-. The return was processed under section 143(1) on 18.12.2021, resulting in an adjusted income of Rs.1,05,52,010/- by making an addition of Rs.75,00,000/-. The appellant argued that the addition made by the Assessing Officer and confirmed by the Ld. CIT(A) was unjustified as it was already correctly offered for taxation in the return filed. The respondent supported the orders of the Assessing Officer and the Ld. CIT(A), suggesting that the issue could be restored to the Assessing Officer for further verification.…

Legal Issues

• 1. Whether the addition of Rs.75,00,000/- made by the Assessing Officer and confirmed by the Ld. CIT(A) is justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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