Biswas Mohd Sher Ali Vs ITO (ITAT Kolkata)
Case ke facts
Yeh case ek human hair trading ka tha. Department ne bank deposit ko unexplained money maan ke Section 69A ka notice diya. Court ko business receipt aur us se judi expenses par doubt tha.
Mudda (Issue)
Kya bank deposit ko unexplained income maana ja sakta hai jab business receipts ka linkage clear nahi hai?
Faisla (Held)
ITAT ne case wapas assessment officer ko bhej diya. Unhone bola ki sari receipts aur expenses ki detail check karni padegi sach jaanne ke liye.
Practical takeaway
Agar aapke business ki receipts bank mein deposit ho rahi hain to har transaction ke expenses ka linkage taiyar rakho. Assessment ke time poora trail dikhana padega.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-10.