"This is unbelievable. I congratulate Mamta di for bringing it out in public domain," Kejriwal tweeted.
Sixty four documents on the disappearance of Bose with the West Bengal government were made public on Friday.
The files contain letters supporting the theory that he was alive after 1945 and that his family was snooped upon.
"There are certain letters where many have said that he was alive after 1945," Banerjee has said.
An August 22, 1945, Tokyo Radio announced the "death" of Bose in an air crash in Formosa (now Taiwan) on August 18, 1945, en route to Japan.
But the crash theory has been rejected by scores of his followers and admirers and claims of the revolutionary leader resurfacing continue to intrigue and divide Indians over the years.