Subir Kumar Ghosh Vs ITO ward-42(1), Murshidabad

Parties Involved

Facts Summary

This appeal was filed by the assessee, Subir Kumar Ghosh, against the order dated 13.08.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The assessee purchased a property for Rs.70,00,000/- including registration charges of approximately Rs.4,00,000/-. The Assessing Officer (AO) presumed that the assessee had sold the property, which was erroneous. The AO also incorrectly presumed that 4 years had lapsed from the end of the relevant assessment year. The reasons recorded by the AO were provided to the assessee only on 14/03/2022, whereas the assessment order was passed on 17/03/2022.…

Legal Issues

• 1. Whether the reasons recorded by the AO are based on wrong presumptions and non-application of mind.

Judgment Outcome

Decided in favour of Assessee.

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