SRI DILIP SINGHA ROY,BURDWAN vs. ITO, WARD - 2(3), BURDWAN, BURDWAN
What did the Tribunal hold?
The Tribunal accepted the Revenue's miscellaneous applications, acknowledging an apparent error in its previous order. The appeals were restored to the Assessing Officer for fresh adjudication on the merits of cash deposits.
What were the facts?
The Revenue filed miscellaneous applications seeking to recall an order that had allowed the assessees' appeals. The Revenue contended that the appeals did not raise the issue of bogus Long Term Capital Gains as initially understood.
What were the issues?
Whether the Tribunal's previous order suffered from an apparent error on the face of the record, and the proper adjudication of cash deposits as unexplained credits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
O R D E R
Recent GST High Court judgments
Search GST case law →- Modern Engineers And Contractors vs. The Deputy Assistant Commissioner (St)Andhra Pradesh · 28 Oct 2026
- K Madhusudan Reddy vs. The State Of Andhra PradeshAndhra Pradesh · 28 Oct 2026
- Sandeep Ranjan Rout vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Gagan Bihari Rout@Gagan Rout vs. State Of OdishaOrissa · 28 Oct 2026
- Biswanath Rana vs. The Commissioner, CT And GST, Odisha, CuttackOrissa · 28 Oct 2026
