Case Law Details
Case Name : Bijay Kumar Agarwal Vs ITO (ITAT Kolkata)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Kolkata
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Bijay Kumar Agarwal Vs ITO (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT) Kolkata recently delivered a significant verdict in the case of Bijay Kumar Agarwal versus Income Tax Officer (ITO). The case revolved around the addition of Rs. 32,93,730 under section 56(2)(x) of the Income Tax Act, 1961, by the Assessing Officer (AO). However, the ITAT Kolkata ruled in favor of the assessee, resulting in the deletion of the aforementioned addition.
The dispute arose when the AO, during sc
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