SMT SARATHI MAJUMDAR,SILIGURI vs. ITO, WD-2(3), SILIGURI, SILIGURI

In the result, the appeal of the assessee is allowed in part, and the appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]

Section 139A(5) by not quoting her PAN while making cash deposits. Further, when summoned u/s. 131 by the Income Tax Officer (Intelligence & Criminal Investigation), Hakimpara, Siliguri to explain the sources of such cash deposits, 4 I.T.A. No. 1116/Kol/2017 Assessment Year: 2011-12 I.T.A. No. 1227/Kol/2015 Assessment Year: 2011-12 Smt. Sarathi Majumdar Sri Nimalaya Chakaraborty, Advocate appeared on behalf

ITO, WD-2(3), SILIGURI, SILIGURI vs. SMT SARATHI MAJUMDER, SILIGURI

In the result, the appeal of the assessee is allowed in part, and the appeal of the revenue is dismissed