Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata

Advertisement Kailash Kumar Patwari Vs DCIT (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata, decided cross-appeals filed by the assessee and the Revenue arising from separate orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for multiple assessment years. Since the issues were common across all years, the Tribunal treated Assessment Year (AY) 2013-14 as the lead case and applied its findings to the remaining appeals. The assessee challenged the estimation of commission income, the validity of the reopening of assessment under Section 147 of the Income Tax Act, and...