M/S. VANDANA GARG,HOWRAH vs. ITO, WD- 47(1), KOLKATA. , KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1118/KOL/2023[2017-18]Status: DisposedITAT Kolkata01 Jan 2024AY 2017-18
Bench: Shri Rajesh Kumari.T.A. No. 1118/Kol/2023 Assessment Year: 2017-2018 M/S. Vandana Garg,.................................Appellant Flat 1/C, 15, Abhoy Guha Road, Liluah, Howrah-711204, West Bengal [Pan: Amepg0647B] -Vs.- Income Tax Officer,.................................Respondent Ward-47(1), Kolkata, 3, Government Place, Kolkata-700001 Appearances By: Shri Abhishek Bansal, Fca & Shri Ashish Goenka, Fca, Appeared On Behalf Of The Assessee Shri Vijay Kumar, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : December 20, 2023 Date Of Pronouncing The Order : January 01, 2024 O R D E R
Section 143(3)Section 69A
section 69A of the Income Tax Act,
1961. 3. The facts in brief are that the assessee filed return of income on 14.03.2018 electronically declaring total income of Rs.1,29,420/-. It is pertinent to state that the case of the assessee was selected for limited scrutiny through CASS on account of large cash deposits in SBI credit card