Case Law Details
Case Name : PCIT Vs Goutam Chakraborty (Calcutta High Court)
Related Assessment Year : 2017-18
Courts :
All High Courts Calcutta High Court
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PCIT Vs Goutam Chakraborty (Calcutta High Court)
The case of PCIT Vs Goutam Chakraborty revolves around the seizure of gold and jewelry during a search operation by the assessee, a partner in a gold ornaments manufacturing firm. The Assessing Officer made additions under section 69A of the Income-tax Act, claiming lack of distinctive identification numbers on the seized items’ challans. This led to an appeal before the CIT (Appeals) and ultimately, the Calcutta High Court.
Upon exami
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