GOUTAM MISHRA,BANKURA vs. ITO, WARD 3(1),, BANKURA
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated 18.12.2025 for Assessment Year (AY) 2022-23. 2. The issue raised by the assessee against the confirmation of addition of Rs.39,95,664/- by the ld. CIT(A) as made by the Assessing Officer (In short, ‘the AO’) on account of cessation of liability u/s 41(1) of the Income-tax Act, 1961 (In short, ‘the Act’).
The facts of the case in brief are that assessee filed his return of income on 29.10.2022, declaring total income at Rs.2,84,78,650/-.
The order continues below.
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