Kolkata Bench ITAT Judgements
472 judgements delivered by the Kolkata Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Dipak Kumar Majumdar
ITA No. 484/KOL/2024Kolkata Bench17 Mar 2025The assessee, Dipak Kumar Majumder, filed his return of income declaring income of Rs. 4,22,000/-. The Assessing Officer made an addition of Rs. 14,00,000/- claiming that such amount of cash deposit was made in the Bank account of the asses…
Read summaryRahee Infratech Limited Vs. DCIT, CC-4(2), Kolkata
I.T.A. No. 2345/Kol/2024Kolkata Bench17 Mar 2025The assessee, Rahee Infratech Limited, is a manufacturing concern and a contractor of Indian Railway. It filed an income tax return for the assessment year 2022-23 declaring a total income of Rs. 31,50,65,330/- and claimed taxation at 22% u…
Read summaryK. B. Processing Vs. ITO, Ward-50(6), Kolkata
I.T.A. No. 2305/Kol/2024Kolkata Bench17 Mar 2025The assessee, K. B. Processing, did not file a return of income for the Assessment Year 2017-18. It came to the notice of the Assessing Officer (AO) that a huge cash deposit was made in the bank account of the assessee, particularly during …
Read summaryVivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
I.T.A. No. 2290/Kol/2024Kolkata Bench17 Mar 2025The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
Read summaryRedlily Enterprises Pvt. Limited
ITA No. 2236/KOL/2024Kolkata Bench17 Mar 2025The assessee, Redlily Enterprises Pvt. Limited, filed its return of income for the assessment year 2013-14 declaring a loss of Rs.2,83,048/-. The case was selected for scrutiny, and the assessment under section 143(3) of the Act was complet…
Read summaryITA No. 2190/KOL/2024 (A.Y. 2011-2012) & C.O. No. 48/KOL/2024 (in ITA 2190/KOL/2024) (AY 2011-2012)
ITA No. 2190/KOL/2024 & C.O. No. 48/KOL/2024Kolkata Bench17 Mar 2025The case involves an appeal filed by the Income Tax Officer against the assessment year 2011-2012. The hearing was concluded on February 27, 2025. During the hearing, the Departmental Representative did not press the grounds of appeal. Cons…
Read summaryAditya Garden
ITA No. 2147/KOL/2024Kolkata Bench17 Mar 2025The assessee, Aditya Garden, a firm, filed its return of income for the assessment year 2021-22 on 08.12.2021 declaring total income of Rs.7,770/- and net agricultural income of Rs.27,66,250/- which was claimed as exempt. The case was selec…
Read summaryDCIT, Central Circle-4(4), Kolkata Vs. Vikas Kumar Agrawal
I.T.A. No. 2112/Kol/2024Kolkata Bench17 Mar 2025The assessee, Vikas Kumar Agrawal, filed his return of income for the Assessment Year 2017-18 declaring a total income of Rs. 9,54,420/-. The assessment was reopened following the Supreme Court's decision in Union of India & Ors. Vs. Asish …
Read summaryHELP US HELP THEM
ITA No. 1914/KOL/2024Kolkata Bench17 Mar 2025The assessee-Trust filed its return of income on 31.03.2014 for the Assessment Year 2013-14 declaring a total loss of Rs.10,42,049/- and Form No. 10B was filed on 25.03.2014. Subsequently, ADIT, CPC, Bangalore served an order passed on 28.1…
Read summaryDhan Prasad Nepal vs. Income Tax Officer
ITA No. 1888/KOL/2024Kolkata Bench17 Mar 2025The assessee, Dhan Prasad Nepal, is an individual and Indian National of Sikkimese origin engaged in the business of trading hardware goods in the State of Sikkim. He failed to file his return of income under section 139(1) within the due t…
Read summaryBirendra Nath Saha Vs. ITO, Ward-3(1), Malda
I.T.A. Nos. 1771 & 1772/Kol/2024Kolkata Bench17 Mar 2025The assessee, Birendra Nath Saha, filed his return of income declaring a total income of Rs. 16,68,790/-. The case was reopened as information indicated that the assessee had a turnover of Rs. 36,48,32,670/- for FY 2013-14, but the accounts…
Read summaryITA No. 1379/KOL/2024 (A.Y. 2016-2017)
ITA No. 1379/KOL/2024Kolkata Bench17 Mar 2025The assessee, Logic Infotech Limited, filed its return of income for the assessment year 2016-17 showing a total income of Rs.7,30,156/-. The Assessing Officer received information that the assessee had received Rs.22,00,000/- from M/s. Pus…
Read summaryIndivar Marketing Private Limited
ITA No. 1213/KOL/2024Kolkata Bench17 Mar 2025The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Read summaryPushpmala Distributors Pvt. Ltd. Vs. ITO, Ward-9(3), Kolkata
I.T.A. No. 775/Kol/2023Kolkata Bench17 Mar 2025The case involves Pushpmala Distributors Pvt. Ltd. for the Assessment Year 2012-13. The assessee filed a return of income declaring a total income of Rs. 5,400/-. The case was selected for scrutiny, and notices under section 143(2) were iss…
Read summarySatbir Mahato Vs. ITO, Ward 24(3)
ITA No.1155/KOL/2023Kolkata Bench17 Mar 2025The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Read summaryShakila Begum Vs ADIT, CPC, Bengaluru
ITA No. 50/Kol/2025Kolkata Bench12 Mar 2025The assessee, Shakila Begum, filed her return of income on 15.02.2021 declaring a total income of Rs.30,52,010/-. The return was processed under section 143(1) on 18.12.2021, resulting in an adjusted income of Rs.1,05,52,010/- by making an …
Read summaryVariya Denim Private Limited Vs The Income Tax Officer, Ward – 11(1), Kolkata
ITA No. 43/KOL/2025Kolkata Bench11 Mar 2025This is an appeal filed by Variya Denim Private Limited 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 Ye…
Read summarySitaram Pareek vs. ITO, Ward-36(1), Kolkata
I.T.A. No.378/Kol/2024 & I.T.A. No.653/Kol/2024Kolkata Bench11 Mar 2025The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
Read summaryTirupati Infrapromoters Pvt. Ltd. Vs. ACIT, Circle-1(3), Kolkata
I.T.A. Nos. 2367 to 2371/Kol/2024Kolkata Bench11 Mar 2025A search and seizure operation was conducted under Section 132 of the Income Tax Act in the residential and business premises of persons belonging to the National Plasto Group. The investigation revealed that the group had transferred share…
Read summaryRoomle Das vs. ITO, Ward-50(4), Kolkata
I.T.A. No.1654/Kol/2024Kolkata Bench11 Mar 2025The present appeal was filed by the assessee, Roomle Das, for the assessment year 2017-18 against the order dated 18.06.2024 of the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act. The assessee could not be …
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