Case Law Details
Case Name : Rabiul Islam Gain Vs ITO (ITAT Kolkata)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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Rabiul Islam Gain Vs ITO (ITAT Kolkata)
No Protective Addition Once Real Owner Is Identified: Kolkata ITAT Deletes ₹6.93 Cr Cash Deposit Addition Employee’s Bank Account, Employer’s Money- Protective Addition Fails When Substantive Assessment Is Complete
Kolkata ITAT ‘D’ Bench in Rabiul Islam Gain vs ITO (ITA No.1485/Kol/2025) and Tapan Kumar Pal vs DCIT (ITA No.1487/Kol/2025), AY 2013-14, order dated 23-12-2025, allowed both appeals and deleted protective additions of ₹6.93 crore (cash deposits) and related interest, holding that once the real owner of the money is identified ...
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