Sandeep Poddar Vs. A.C.I.T., Circle-50(1), Kolkata
Case No: I.T.A. No.: 1218/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata ‘D’ Bench, Kolkata
Date: 10/28/2025
Parties Involved
AppellantSandeep Poddar
RespondentA.C.I.T., Circle-50(1), Kolkata
Facts Summary
The assessee, Sandeep Poddar, is an individual who derived income from business or profession, house property, capital gains, and other sources during the assessment year 2015-16. He filed his return of income showing a total income of ₹21,51,320/- and claimed a refund of ₹81,466/-. The case was selected for scrutiny to examine the large increase in unsecured loans, sundry creditors, and mismatch of property. The Assessing Officer added a sum of ₹1,95,41,991/- to the returned income, assessing t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the orders passed by the lower authorities were arbitrary, erroneous, without proper reasons, invalid, and bad-in-law.
- 2. Whether the date of hearing fixed by the Ld. CIT(A) was valid and whether the ex-parte order was justified.
4 more legal issues analysed in this judgement.