ITAT Kolkata Sets Aside CIT(A) Order Over Advance Tax & Merit Non-Consideration

Mohammad Amjad Ali Sahaji Vs ITO (ITAT Kolkata) Income Tax Appellate Tribunal (ITAT) Kolkata heard the appeal of Mohammad Amjad Ali Sahaji against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, for the assessment year 2017-18. The appeal arose from an assessment order passed under Section 144 of the Income-tax Act, 1961, which was issued after the assessee failed to file a return in response to a notice under Section 142(1). The Assessing Officer determined a total income of Rs. 24,27,435/-, leading the assessee to appeal. However, the CIT(A) dismissed the appeal citing Sec...