Anirudh Kothari (HUF) vs. ITO, Ward-50(1), Kolkata
Case No: ITA No.1586/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 1/28/2026
Parties Involved
appellantAnirudh Kothari (HUF)
respondentITO, Ward-50(1), Kolkata
Facts Summary
The assessee, Anirudh Kothari (HUF), filed a return of income for the assessment year 2022-23 declaring a total income of Rs. 3.55 lacs. The Assessing Officer completed the assessment determining the total income at Rs. 11.93 crore by passing an order under section 143(3) read with section 144B of the Income-tax Act, 1961. Aggrieved by this order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], who dismissed the appeal. Subsequently, the assessee filed an a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) passed the order without affording reasonable opportunity of being heard to the assessee?