Seema Sureka, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata
Appeal of the assessee is partly allowed
ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16
Bench: The Ld. Cit(A) : (I) Misc. Receipts Of Rs.96,000/- In Cash Shown As Gifts Received & Offered To Tax; (Ii) Receipt Of A Gift Of Rs. 5,84,000/- From An Huf, Claimed As Exempt U/S 56(2) Of The Act; & (Iii) Receipts Of Rs.2,99,133/- Shown As Profit From Commodity Trading, Albeit On Off-Market Basis.
Section 250Section 56(2)Section 56(2)(vii)
…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2682/Kol/2024 Assessment Year 2015-16 Seema Sureka, SA, Rajhans Apartment, 6 Hastings Park Road, Alipore, Kolkata - 700027 [PAN: ALRPS1237R] .................................................. Appellant vs. Deputy Commissioner of Income Tax, Central Circle-3(3), Kolkata, Aayakar Bhaban, Poorva, 110, Shantipally, Kolkata - 700107 Respondent Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Monalisha Pal Mukherjee, JCIT Date of concl…