Addition of Undisclosed Income under the Income Tax Act

Last updated: 17 August 2021

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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

Daily Limit Reached