Arup Kr. Chatterjee vs. ITO, Ward-26(4), Kolkata
Case No: ITA No.1821/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 10/27/2025
Parties Involved
appellantArup Kr. Chatterjee
respondentITO, Ward-26(4), Kolkata
Facts Summary
The assessee, Arup Kr. Chatterjee, filed his return of income for A.Y. 2017-18 on 30.10.2017 declaring a total income of Rs. 6,15,590/-. He later filed a revised return showing a total income of Rs. 4,50,220/-. The case was selected for complete scrutiny under CASS due to 'Large Sales promotion expenses vis-a-vis gross receipts'. Notice u/s 143(2) of the IT Act was issued on 22.09.2019. The AO completed the assessment proceedings u/s 143(3) of the Act on 28.12.2019 and assessed the appellant's t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be restored to the file of the CIT(A) for fresh consideration?