Rajib Dutta Gupta Vs. I.T.O., Ward-62(4), Kolkata
Case No: ITA No.: 2078/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA
Date: 12/29/2025
Parties Involved
appellantRajib Dutta Gupta
respondentI.T.O., Ward-62(4), Kolkata
Facts Summary
The assessee, Rajib Dutta Gupta, an individual and employee of a railway bank, filed his return of income showing a total income of ₹7,27,350/-. His case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The Assessing Officer (AO) noted that the assessee had made transactions through credit cards via HDFC Bank Ltd. and ICICI Bank Ltd. amounting to ₹42,74,636/-. Despite notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, the assessee did not comply, …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) erred in law and facts by dismissing the appeal and confirming the addition of ₹42,74,636/- without giving the assessee a chance to be heard, thus ignoring principles of natural justice.
- 2. Whether the CIT(A) erred by dismissing the appeal based on incorrect observations regarding the assessee's agency business with Amway.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.