Kolkata Bench ITAT Judgements
472 judgements delivered by the Kolkata Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Hooghly Urban Peoples Service Co-operative Society Vs ITO, Ward-23(1), Hooghly
ITA Nos. 1409 to 1411/Kol/2024Kolkata Bench26 Mar 2025This is an appeal filed by the assessee, Hooghly Urban Peoples Service Co-operative Society, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the asses…
Read summaryAstro Leasing & Finance Co. Pvt. Ltd. Vs ITO, Ward-7(1), Kolkata
ITA No. 1404/Kol/2024Kolkata Bench26 Mar 2025The case involves an appeal filed by Astro Leasing & Finance Co. Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 24.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Yea…
Read summaryShree Capital Services Ltd. Vs. ACIT, Circle-5(1), Kolkata
I.T.A. No. 1160/Kol/2024Kolkata Bench26 Mar 2025The assessee, Shree Capital Services Ltd., filed its return of income for the Assessment Year 2022-23 declaring a total income of Rs. 1,55,20,15,750/-. The Assessing Officer (AO) processed the return and denied the claim under Section 115BA…
Read summaryManzar Hossain Khan Vs. ACIT, Circle-25, Kolkata
I.T.A. No. 551/Kol/2023Kolkata Bench26 Mar 2025The assessee, Manzar Hossain Khan, filed his return of income for AY 2015-16 declaring a total income of Rs. 22,65,490/-. His case was selected for limited scrutiny due to a substantial increase in capital compared to the previous year. The…
Read summaryT & I Global Ltd. Vs. PCIT, Kolkata-2, Kolkata
I.T.A. No. 99/Kol/2025Kolkata Bench25 Mar 2025This is an appeal filed by T & I Global Ltd. against the order of the Principal Commissioner of Income Tax, Kolkata-2, Kolkata, passed under section 263 of the Income Tax Act, 1961, dated 17.02.2025 for Assessment Year 2020-21. During the h…
Read summaryPunam Kanodia Vs. PCIT(Central)-2, Kolkata
I.T.A. No. 870/Kol/2024Kolkata Bench25 Mar 2025This is an appeal filed by the assessee, Punam Kanodia, against the order passed by the Principal Commissioner of Income Tax (Central)-Kolkata-2, Kolkata under section 263 of the Income Tax Act, 1961 for the Assessment Year 2018-19. During …
Read summaryNavrartan Vanijya Pvt. Ltd. vs. ITO, Ward-6(3), Kolkata
ITA Nos. 781 to 784/KOL/2024Kolkata Bench25 Mar 2025The appeals were filed by Navrartan Vanijya Pvt. Ltd. against the orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee company was incorporated on 16.07.2009 and was struck off …
Read summarySachin Agarwal Vs ACIT, Circle-2, Siliguri
ITA No. 726/KOL/2024Kolkata Bench25 Mar 2025The appeal by Sachin Agarwal is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi dated 13.02.2024 for Assessment Year 2017-18. The appeal involves two issues: the addition of Rs.27,39,986/- representing the dif…
Read summaryAnkit Dealers Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata
ITA No. 2373/KOL/2024Kolkata Bench25 Mar 2025The appeal by Ankit Dealers Pvt. Ltd. is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 15.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17. The appeal was filed 25…
Read summarySecured Home Finance Ltd. Vs. PCIT-5, Kolkata
I.T.A. No. 2058 & 2059/Kol/2024Kolkata Bench25 Mar 2025The assessee company, Secured Home Finance Ltd., filed its return of income declaring a total loss of Rs. 3,98,506/-. The return was selected for scrutiny. The Assessing Officer (AO) made additions under section 14A of Rs. 34,314/- and Rs. …
Read summaryLime Fresh Properties Pvt. Ltd. vs. I.T.O., Ward - 3(1)
ITA No.1822/KOL/2024Kolkata Bench25 Mar 2025The assessee, Lime Fresh Properties Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹2,62,465/-. The case was selected for scrutiny, and various notices and questionnaires were issued by the Assessing Office…
Read summaryDCIT, CC-2(3), Kolkata Vs. Prabhu Poly Pipes Ltd.
I.T.A. No. 1709/Kol/2024Kolkata Bench25 Mar 2025This appeal was preferred by the revenue against the order of the Commissioner of Income Tax (Appeal)-26, Kolkata dated 22.05.2024 for Assessment Year 2014-15. The CBDT issued Circular No. 9/2024 dated 17.09.2024, increasing the monetary li…
Read summaryIncome Tax Officer vs. Prakash Chandra Saha
ITA No.1585/KOL/2024Kolkata Bench25 Mar 2025The assessee, Prakash Chandra Saha, is a non-filer of return. According to the order u/s 148A(d) of the Act dated 26.03.2022, there were financial transactions of ₹1,95,16,338/- by the assessee. The Income Tax Officer (ITO) held that the in…
Read summaryAnubhav Poddar Vs. ACIT, Circle-32, Kolkata
ITA No. 1563/KOL/2024Kolkata Bench25 Mar 2025This is an appeal filed by the assessee, Anubhav Poddar, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Y…
Read summaryAT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
I.T.A. No. 1219/Kol/2024Kolkata Bench25 Mar 2025This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
Read summaryDCIT, Central Circle-4(2), Kolkata Vs. Alom Poly Extrusions Ltd.
I.T.A. Nos. 1007 & 1425/Kol/2024Kolkata Bench25 Mar 2025The assessee, Alom Poly Extrusions Limited, filed its return of income on 12.10.2016 claiming deduction under Chapter VIA of the Act, 1961, declaring total income at Rs. Nil. A search and seizure operation under section 132 of the Act was c…
Read summaryAmbika Tradelink (P) Ltd. vs. ITO, Wd-4(3), Kolkata
ITA No.761/KOL/2023Kolkata Bench25 Mar 2025The assessee, Ambika Tradelink (P) Ltd., filed a return of income declaring nil income and loss of ₹7,231 for the assessment year 2009-10. The case was reopened under section 147 of the Income-tax Act, 1961, based on information from the in…
Read summarySunita Garg Vs. ITO, Ward-43(1), Kolkata
I.T.A. No. 1383/Kol/2023Kolkata Bench25 Mar 2025This appeal was filed by the assessee, Sunita Garg, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, dated 23.11.2023 for Assessment Year 2013-14. During the hearing, it was noted that the assessee had already enter…
Read summaryGraphite India Ltd. Vs. PCIT-4, Kolkata
I.T.A. No. 1014/Kol/2019Kolkata Bench25 Mar 2025The assessee company, Graphite India Ltd., filed its return of income for Assessment Year 2013-14 declaring a total income of Rs. 1,49,52,82,441/- and book profit under section 115JB at Rs. 2,37,33,07,368/-. The case was selected for scruti…
Read summaryITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025
ITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025Kolkata Bench24 Mar 2025The appeal by the revenue and the Cross Objection by the assessee are against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The tax effect on the disputed additions before the Trib…
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