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Islampur C.S. Shop 2

ITA No. 2191/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata21 Mar 2025

The assessee, Islampur C.S. Shop 2, is a firm running a liquor business. During the demonetization period (09.11.2016 to 31.12.2016), cash amounting to Rs.17,57,860/- and Rs.1,10,540/- were deposited in two different bank accounts of Union

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Pipasa Enterprise Bandar C.S. Shop

ITA No. 1899/KOL/2024INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA18 Mar 2025

The assessee, Pipasa Enterprise Bandar C.S. Shop, a firm, was selected for scrutiny assessment. During the scrutiny, the Assessing Officer found a cash deposit of Rs. 21,10,000/- in the bank account during the demonetization period. The ass

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Avance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai

ITA No. 5420/MUM/2025INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, MUMBAI2 Jan 2026

The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o

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Suresh Kumar Agarwal

ITA No. 1571/KOL/2025Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata30 Oct 2025

The assessee, Suresh Kumar Agarwal, deposited substantial cash in bank accounts during the demonetization period (9th November, 2016 to 30th December, 2016) but did not file his income tax return for the assessment year 2017-18. He deposite

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Mingma Sherpa vs ITO, Ward-3(1), Gangtok

ITA No.1442/KOL/2025Income Tax Appellate Tribunal, 'C' Bench, Kolkata28 Oct 2025

The assessee, Mingma Sherpa, did not file the return of income for the assessment year 2017-18. During this year, the assessee deposited cash amounting to ₹10,15,14,300 in a bank account with the State Bank of India, Gangtok Branch. Consequ

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Tapas Kundu

ITA No. 1819/KOL/2025Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata12 Dec 2025

The assessee, Tapas Kundu, an individual, filed his return of income for Assessment Year 2017-2018 disclosing a total income of Rs.9,50,070/-. His return was processed under section 143(1) of the Income Tax Act, 1961 and selected for limite

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