Rajeev Kejriwal Vs. I.T.O., Ward-33(1), Kolkata
Case No: ITA No.: 2981/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA
Date: 1/28/2026
Parties Involved
AppellantRajeev Kejriwal
RespondentI.T.O., Ward-33(1), Kolkata
Facts Summary
The assessee, Rajeev Kejriwal, an individual, filed his return of income for the assessment year 2017-18 showing a total income of ₹17,80,400/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) and the initial assessment was completed on the total income of ₹24,18,340/- under section 143(3) of the Income Tax Act, 1961. Subsequently, the assessment order was revised under section 263 of the Act, adding ₹16,82,456/- to the total income. The assessee filed an…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of ₹16,82,456/- as income by the Assessing Officer was justified.
- 2. Whether the CIT(A) violated the principles of natural justice by dismissing the appeal without considering the facts.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
3 precedents cited in this judgement.