Jaydeep Kundu, Legal Heir of Narayan Chandra Kundu
Case No: ITA No. 1641/KOL/2025
Court: Income Tax Appellate Tribunal, ‘C’ Bench, Kolkata
Date: 10/28/2025
Parties Involved
AppellantJaydeep Kundu
RespondentIncome Tax Officer, Ward-41(1), Nadia
Facts Summary
The case involves an appeal filed by Jaydeep Kundu, the legal heir of Narayan Chandra Kundu, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal is against the action of the Assessing Officer in treating a purchase made by the assessee. The assessee did not represent before the Assessing Officer but produced substantial evidence before the CIT(Appeals). The CIT(Appeals) restored the issues to the file of the Assessing Officer f…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the Assessing Officer's action in treating the purchase made by the assessee was erroneous.
Precedents Relied Upon
1 precedent cited in this judgement.