Addition of Undisclosed Income under the Income Tax Act

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Last updated: 17 August 2021
Quick Summary
This Income Tax Appellate Tribunal case involved an appeal by an assessee regarding undisclosed income. The core legal issue was whether the Assessing Officer (AO) had issued the mandatory notice under Section 143(2) of the Income Tax Act before passing the assessment order. The assessee argued that the omission of this notice was an incurable defect, invalidating the assessment. The Tribunal allowed the appeal for statistical purposes, acknowledging the legal challenge raised by the assessee regarding the notice.

Court :
ITAT Kolkata

Brief :
This is an appeal preferred by the assessee against the order of the Ld. CIT(A), Jalpaiguri dated 22.01.2019 For AY 2015-16.

Citation :
I.T.A. No. 1030/Kol/2019

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Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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