PULAK SAMANTA,PURBA BARDHAMAN vs. ITO, WARD 2(3), , BURDWAN
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1027/KOL/2025[2017-2018]Status: DisposedITAT Kolkata03 Nov 2025AY 2017-2018
Bench: Shri Sonjoy Sarma, Jm & Shri Sanjay Awasthi, Am Shri Pulak Samanta Ito, Ward 2(3), Burdwan S/O Sushil Samanta, Kharga Aaykar Bhawan Poorva, Karanda, P.S. Memari, Dist. Kachari Road, Court Compound, Vs. Purba Bardhaman, Pin-713149 Burdwan-713101, West Bengal West Bengal (Respondent) (Appellant) Pan No. Benps8092A Assessee By : Shri Suvo Chakroborthy, Ar Revenue By : Shri Monalisha Pal Mukherjee, Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement : 03.11.2025
For Appellant: Shri Suvo Chakroborthy, ARFor Respondent: Shri Monalisha Pal Mukherjee, DR
Section 115BSection 68
80C (₹1,50,000) and 80TTA (₹1,865).
03. During the assessment, the Assessing Officer noticed substantial cash deposits made in the assessee’s bank accounts, including deposits during the demonetization period (09.11.2016 to 30.12.2016). The assessee explained that, being an agent of Bajaj Finance Ltd., he collected instalments and due amounts from customers and deposited the same into