Rajroop Doshi Vs. ITO Ward 2(1)
Case No: ITA No.1838/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 1/7/2026
Parties Involved
appellantRajroop Doshi
respondentITO Ward 2(1)
Facts Summary
The assessee, Rajroop Doshi, filed a return of income which was revised on 27.03.2018, declaring a total income of ₹47,89,100/-. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) for examination of certain points, including exemption from capital gains/capital gains/ loss on sale of property and investment in immovable property. A notice under section 143(2) of the Income-tax Act, 1961, was issued by ITO Ward 2(3), Kolkata, on 09.08.2018. Subsequently, a noti…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment order when passed by the ld. AO having no jurisdiction over the assessee.
Precedents Relied Upon
9 precedents cited in this judgement.