Browse Tax Judgements
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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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