PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SUMAN KUMAR
ITAT/128/2021HC Calcutta14 Jun 2022
Bench: :
demonetization, that is, between November,
2016 and January, 2017.
d) Income tax returns of the employee for the assessment years
2015-2016 and 2016-2017 reflect gross total income of only Rs.
6,95,160/- and Rs. 7,69,284/- respectively.
e) SKS had made aggregate payments in excess of Rs. 45 lakhs
towards premium for insurance policies