RAJESH KUMAR GOEL,KOLKATA vs. DCIT, CIRCLE 49(1), KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Bengaluru (hereinafter referred to as the “Ld. CIT(A)”] dated 16.02.2026 for the AY 2016-17. 2. The only issue raised by the assessee in various grounds of appeal is against the confirmation of disallowances of ₹2,92,798/- and ₹75,162/- as made by the ld. AO in respect of business expenses and car depreciation/ insurance respectively in the assessment framed u/s 143(3) of the Act. Rajesh Kumar Goel; A.Y. 2016-17
The facts in brief are that the assessee filed the return of income on 13.10.2016, by declaring to
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