Kolkata Bench ITAT Judgements
472 judgements delivered by the Kolkata Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
ITO, Exemption, Wd-2(1), Durgapur Vs Saraswati Devi Educational Welfare Trust
ITA No. 1168/KOL/2024Kolkata Bench4 Mar 2025This is an appeal filed by the assessee, Saraswati Devi Educational Welfare Trust, against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Mysore, passed on 28.03.2024 under section 250 of the Income Tax Act, 1961 f…
Read summaryIndian Chain Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
I.T.A. No. 1086/Kol/2024Kolkata Bench4 Mar 2025The appeal filed by the assessee, Indian Chain Pvt. Ltd., is against the order of Ld. CIT(A), Addl/JCIT(A)-2, Delhi dated 16.04.2024 for AY 2020-21 arising out of intimation order passed u/s. 143(1) of the Income Tax Act, 1961 by DCIT, CPC …
Read summaryNightingale Finvest Private Limited Vs ITO, Ward-12(4), Kolkata
ITA No. 980/Kol/2024Kolkata Bench3 Mar 2025This is an appeal filed by Nightingale Finvest Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The appella…
Read summaryDCIT, Circle-5(1), Kolkata vs. Bandhan Bank Ltd., Kolkata
ITA No. 242/Kol/2024Kolkata Bench3 Mar 2025The assessee, Bandhan Bank Ltd., claimed a deduction of Rs. 11,42,62,243/- towards the cost of Employees Stock Option (ESOP). The assessee treated the difference in cost between the ESOP and the fair market value of shares as a perquisite u…
Read summaryRipan Halder vs. Income Tax Officer
I.T.A. No. 2295/Kol/2024Kolkata Bench3 Mar 2025The case involves Ripan Halder, who filed an appeal against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) had noticed a significant difference between t…
Read summaryHooghly Dock & Port Engineers Limited vs. DCIT, Circle(1), Kolkata
ITA No. 2140/Kol/2024Kolkata Bench3 Mar 2025This appeal arises from an order passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee, Hooghly Dock & Port Engineers Limited, f…
Read summarySunita Gupta vs. Assistant Commissioner of Income Tax
I.T.A. No. 2039/Kol/2024Kolkata Bench3 Mar 2025The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
Read summaryNawal Kishore Banka Vs ITO, Ward-32(4), Kolkata
ITA No. 1625/KOL/2024Kolkata Bench3 Mar 2025This is an appeal filed by the assessee, Nawal Kishore Banka, 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, 19…
Read summaryKamal Forgings Pvt. Ltd. Vs ITO, Ward-3(1), Kolkata.
ITA No. 1543/KOL/2024Kolkata Bench3 Mar 2025This is an appeal filed by the assessee, Kamal Forgings Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed on 26.06.2024 under section 250 of the Income Tax Act, 1961…
Read summaryThe Empire Jute Co. Ltd. Vs. ITO, Ward-1(2), Kolkata.
ITA No. 1516/KOL/2024Kolkata Bench3 Mar 2025This is an appeal filed by The Empire Jute Co. Ltd. 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 the Assessment Ye…
Read summaryNew Bharat Paints vs. Commissioner of Income Tax (Appeals)
I.T.A. No. 1390/Kol/2024Kolkata Bench3 Mar 2025The assessee, New Bharat Paints, did not file its return of income for Assessment Year 2010-11. Consequently, the Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961 on 31.03.2017. During the assessment proc…
Read summaryMeera Sonthalia vs. ACIT, Circle-3(1), Asansol
I.T.A. No. 1336/Kol/2024Kolkata Bench3 Mar 2025The case pertains to the assessment year 2014-15 where the assessee, Meera Sonthalia, sold an immovable property for Rs. 29,40,000. The assessee submitted a valuation report determining the fair market value and computed a loss of Rs. 2,80,…
Read summaryABJ Industries Pvt. Ltd. vs ITO, Ward-4(1), Kolkata
ITA No. 1255/KOL/2024Kolkata Bench3 Mar 2025This is an appeal filed by ABJ Industries Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 03.01.2018 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appear…
Read summaryAssistant Commissioner of Income Tax vs. Emas Expressway Private Limited
ITA No. 1162/Kol/2023Kolkata Bench3 Mar 2025The assessee, Emas Expressway Private Limited, filed a return of income on 30.10.2005 showing a loss of Rs. 1,46,56,371/-. The return was processed on 27.10.2006, accepting the returned income. The case was selected for scrutiny and the ass…
Read summaryWest Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
ITA No.2298/Kol/2025Kolkata Bench8 Jan 2026The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under …
Read summaryTug Indofin Pvt. Ltd. vs. DCIT, Circle-8(2), Kolkata
ITA No.1914/Kol/2025Kolkata Bench15 Jan 2026The assessee, Tug Indofin Pvt. Ltd., is engaged in the business of a Non-Banking Finance Company. It filed its return of income declaring a total income of Rs.(-)240910 for the assessment year 2017-18. The case was selected for Complete Scr…
Read summaryTonmoy Sadhukhan vs. ITO, Ward-25(1), Kolkata
ITA No.2291/Kol/2025Kolkata Bench8 Jan 2026The assessee, Tonmoy Sadhukhan, filed a return of income for the assessment year 2017-18 showing a total income of Rs.9,20,820/-. The return was selected for scrutiny, and notices under sections 143(2) & 142(1) of the Income-tax Act, 1961 w…
Read summarySuvodeep Pyne vs. ITO, Ward-63(1), Kolkata
ITA Nos.2251&2252/Kol/2025Kolkata Bench21 Jan 2026The assessee, Suvodeep Pyne, filed his return of income for the FY-2017-18, relevant to the A.Y- 2018-19 on 29.08.2018, disclosing a gross total income of Rs. 68,85,998/- and claimed a deduction of Rs.7,455/-. He received salary income from…
Read summarySushil Kumar Ganeriwala vs. ITO, Ward 37(1), Kolkata
ITA No. 1978/Kol/2025Kolkata Bench20 Jan 2026The present appeal filed by the assessee, Sushil Kumar Ganeriwala, arises from an order dated 07.01.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (…
Read summarySumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
ITA No.2588/Kol/2025Kolkata Bench16 Jan 2026This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
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