MUKESH KUMAR JHAWAR,KOLKATA vs. I.T.O., WARD - 36(1), KOLKATA

ITA 1632/KOL/2026Status: DisposedITAT Kolkata03 September 2026AY 2015-20169 pages

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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

For Appellant: Shri Somnath Ghosh, AR
For Respondent: Shri Pradeep Dung Dung, DR
Hearing: 16.07.2026Pronounced: 03.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.02.2026 for the AY 2015-16. 2. At the time of hearing, the ld. Counsel for the assessee pressed ground no.3 which is extracted as under:-

“3. FOR THAT on a true and proper interpretation of the scope and ambit of the provisions of s. 147 of the Income Tax Act, 1961, the Ld. Commissioner of Income Tax (Appeals)-N.F.A.C. was absolutely in error in upholding the action of the Ld. Income Tax Officer, Ward 36(1). Kolkata of issuing notice u/s. 148 of t

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