Kolkata Bench ITAT Judgements
472 judgements delivered by the Kolkata Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
UCO Bank Vs DCIT, circle-5(1), Kolkata
ITA No. 1800/KOL/2024Kolkata Bench24 Mar 2025This is an appeal filed by UCO Bank against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 201…
Read summaryRohit Bajoria Vs ITO, Ward-62(1), Kolkata
ITA No. 1568/KOL/2024Kolkata Bench24 Mar 2025The assessee, Rohit Bajoria, filed his return of income for the assessment year 2019-20 on 30.08.2019. The Central Processing Centre (CPC) issued a show cause notice questioning why his claim under section 54 of the Income Tax Act, 1961, wa…
Read summaryAjay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
ITA No. 1406/KOL/2024Kolkata Bench24 Mar 2025The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
Read summaryGlamour Merchandise LLP Vs ITO, Ward-15(2), Kolkata
ITA No. 1197/KOL/2024Kolkata Bench24 Mar 2025This is an appeal filed by Glamour Merchandise LLP against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26.03.2024 passed u/s. 250 of the Income Tax Act, 1961 for AY 2011-12.…
Read summaryIslampur C.S. Shop 2
ITA No. 2191/KOL/2024Kolkata Bench21 Mar 2025The assessee, Islampur C.S. Shop 2, is a firm running a liquor business. During the demonetization period (09.11.2016 to 31.12.2016), cash amounting to Rs.17,57,860/- and Rs.1,10,540/- were deposited in two different bank accounts of Union …
Read summaryK.T. Handlooms vs. Income Tax Officer
ITA No. 1860/KOL/2024Kolkata Bench21 Mar 2025The assessee, K.T. Handlooms, is engaged in the wholesale trade of bed-sheets, bed-covers, pillow covers, curtains, mats, and other related handloom items. For the assessment year 2017-2018, the assessee filed its return of income declaring…
Read summaryMr. Shourav Sen vs. I.T.O., Ward 61(3), Kolkata
I.T.A. No. 22/Kol/2025Kolkata Bench19 Mar 2025The assessee, Mr. Shourav Sen, filed his Return of Income (ROI) in response to a notice under section 148 of the Income Tax Act, 1961, declaring a total income of Rs. 1,24,73,100/-. During the assessment proceedings, the Assessing Officer (…
Read summaryEllenbarie Steels And Allied Industries Ltd. (merged with Kamrup Enterprises Ltd.) vs. Income Tax Officer, Ward 8(1), Kolkata
ITA No. 2135/Kol/2024Kolkata Bench19 Mar 2025The case involves an appeal filed by Ellenbarie Steels And Allied Industries Ltd., which merged with Kamrup Enterprises Ltd. effective from 01.04.2016 as per the order of the Hon’ble High Court of Calcutta. The Income Tax Officer issued a n…
Read summaryVijay Kumar Nopany vs. CIT(A)-NFAC, Delhi
I.T.A. Nos. 1655 & 1656/Kol/2024Kolkata Bench19 Mar 2025The case involves appeals filed by Vijay Kumar Nopany against orders passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeals). The appeals were filed with a delay of 469 days, but the delay was condon…
Read summaryAnkit Metal & Power Ltd. vs. Deputy Commissioner of Income tax
ITA No. 512/Kol/2022 & ITA No. 693/Kol/2022Kolkata Bench19 Mar 2025This is a batch of two appeals (ITA No. 512/Kol/2022 for AY 2008-09 and ITA No. 693/Kol/2022 for AY 2012-13) having similar set of facts. The appeals were delayed, and the assessee filed a petition for condoning the delay. The assessment fo…
Read summaryBansal Foundation
ITA No. 2235/KOL/2024Kolkata Bench18 Mar 2025The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Read summaryJaugram Gopalpur Skus Limited
ITA No. 2169/KOL/2024Kolkata Bench18 Mar 2025The assessee, Jaugram Gopalpur Skus Limited, a Cooperative Society, filed its return of income for the assessment year 2017-18 declaring total income as ‘NIL’. The return was selected for scrutiny. During the scrutiny proceedings, the Asses…
Read summaryPipasa Enterprise Bandar C.S. Shop
ITA No. 1899/KOL/2024Kolkata Bench18 Mar 2025The assessee, Pipasa Enterprise Bandar C.S. Shop, a firm, was selected for scrutiny assessment. During the scrutiny, the Assessing Officer found a cash deposit of Rs. 21,10,000/- in the bank account during the demonetization period. The ass…
Read summaryMasinan Samabay Krishi Unnayan Samity Ltd.
ITA No. 1171/KOL/2024Kolkata Bench18 Mar 2025The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple…
Read summaryMohammed Sabirul Islam
ITA No. 1206/KOL/2023Kolkata Bench18 Mar 2025The assessee, Mohammed Sabirul Islam, is an individual and proprietor of Smart Group. He filed his return of income under section 139(1) for the assessment year 2019-2020. The CPC, Bangalore issued an intimation with a total addition of Rs.…
Read summaryC.L. Agarwal Charitable Trust
ITA No. 904/KOL/2024Kolkata Bench17 Mar 2025The present appeal is directed at the instance of the assessee, C.L. Agarwal Charitable Trust, against the order of the ld. Addl./JCIT(Appeals), Aurangabad dated 15th February, 2024 passed for Assessment Year 2015-16. During the hearing, th…
Read summaryAbhishek Kanoria vs Income Tax Officer
ITA No. 843/KOL/2024Kolkata Bench17 Mar 2025The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed t…
Read summaryTCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
I.T.A. No. 706/Kol/2024Kolkata Bench17 Mar 2025The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
Read summaryLadhuram Toshniwal & Sons Pvt. Ltd. Vs. ACIT, CC-4(4), Kolkata
I.T.A. No. 659/Kol/2024Kolkata Bench17 Mar 2025The assessee, Ladhuram Toshniwal & Sons Pvt. Ltd., filed its return of income for Assessment Year 2018-19 declaring a total income of Rs. 99,27,760/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were iss…
Read summaryTechno Teaching Infosolution Pvt. Ltd. Vs. DCIT, Circle-1(2), Kolkata
I.T.A. No. 54/Kol/2024Kolkata Bench17 Mar 2025The assessee, Techno Teaching Infosolution Pvt. Ltd., filed its return of income for Assessment Year 2012-13 declaring total income at Nil and subsequently filed a revised return also declaring total income at Nil. The case was selected for…
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