ARUNDHATI DUTTA,WATKINS LANE, HOWRAH vs. INCOME TAX OFFICER, WARD-46(1)/KOLKATA, GOVERNMENT PLACE (W)

ITA 1477/KOL/2026Status: DisposedITAT Kolkata24 September 2026AY 2019-2010 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order on both issues and restored them to the AO for fresh assessment. The assessee was given further opportunities to produce evidence and the AO was directed to conduct further inquiries.

What were the facts?

The assessee challenged additions made by the AO for bogus purchases and unexplained cash credit. The CIT(A) confirmed these additions. The assessee argued that evidence of genuineness was provided and that reopening was invalid.

What were the issues?

Validity of reopening of assessment and the genuineness of purchase transactions and cash credits.

Which sections of the Income-tax Act were involved?

Section 69C,Section 68,Section 148,Section 143(1),Section 148A,Section 149,Section 151,Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “(SMC

Before: Shri Yogesh Kumar U.S & Shri Gopalan Gurusamy

Per Gopalan Gurusamy, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 31.03.2026 for the AY 2019-20. 2. The Assessing Officer in the order dated 03.02.2025 made addition of Rs. 16,78,500/- u/s 69C of the Act on account of bogus purchase with M/s Tara Engineering Company and of Rs. 10,00,070/-

2 Assessment Year: 2019-20 Arundhati Dutta towards unexplained cash credit from Banka Commercial Pvt Ltd u/s 68 of the Act.

3.

Both the additions were challenged before the Ld. C

The order continues below.

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