Kolkata ITAT Judgements
217 judgements delivered by the Kolkata bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Rekha Rani Sur Vs. Asst. Commissioner
ITA No.1950/KOL/2024Kolkata17 Mar 2025This is an appeal preferred by the assessee, Rekha Rani Sur, against the order of the National Faceless Appeal Centre, Delhi, dated 18.07.2024 for the Assessment Year 2017-18. During the hearing on 07.01.2025, the counsel for the assessee s…
Read summaryJagdish Prasad Agarwala vs. ITO, Ward-44(1)
ITA No.1798/KOL/2024Kolkata17 Mar 2025The assessee, Jagdish Prasad Agarwala, filed the return of income on 31.10.2018, declaring a total income of ₹1,93,89,490/-. A search under section 132 of the Act was conducted by the investigation wing on various places of finance brokers …
Read summaryIncome Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
ITA No.1675/KOL/2024Kolkata17 Mar 2025The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
Read summaryITA No.1615/KOL/2024
1615/KOL/2024Kolkata17 Mar 2025The assessee, Sawansukha Jewellers Private Limited, filed its return of income on 30.10.2018 declaring a total income of ₹29,74,75,300/-. The case was selected for scrutiny and the assessment was framed under section 143(3) of the Act, asse…
Read summaryBarendra Nath Dey Vs. ACIT (OSD), Ward 53-1
ITA No.1552/KOL/2024Kolkata17 Mar 2025The assessee, Barendra Nath Dey, filed a return of income on 07.09.2015, declaring a total income of ₹11,88,110/-. His case was selected for limited scrutiny due to cash deposits, property purchase, and deduction claims under capital gains.…
Read summaryDhar & Company Pvt. Ltd. Vs. ITO Wad
ITA No.1113/KOL/2024Kolkata17 Mar 2025The assessee, Dhar & Company Pvt. Ltd., filed its return of income on 30.09.2011, declaring a total income of ₹9,78,204/-. Subsequently, a search action was conducted on Shri Sanjiw Kumar Singh, an entry operator, who admitted to providing …
Read summaryDy. CIT, Circle 4(1) Vs. Tide Water Oil Co. (India) Ltd.
ITA No.1451/KOL/2023Kolkata17 Mar 2025The assessee, Tide Water Oil Co. (India) Ltd., engaged in the business of manufacturing and marketing of Lubricating oils, Greases and Wind Power, filed the return of income on 23.11.2015, declaring total income at ₹214,71,41,320/-. The ret…
Read summaryTata Consumer Products Limited vs. JCIT (IN SITU) & DCIT, Cir -4
ITA Nos. 747 & 748/KOL/2023, ITA Nos.1183/KOL/2023 & 506/KOL/2024Kolkata17 Mar 2025These cross appeals are preferred by the assessee and Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-22 (hereinafter referred to as the 'Ld. CIT(A)') even dated 30.05.2023 for the AY 2010-11 & 2011-12 respect…
Read summaryKrishna Kumar Tekriwal Vs. Income Tax Officer
ITA No. 987/KOL/2024Kolkata13 Mar 2025This is an appeal preferred by the assessee, Krishna Kumar Tekriwal, against the order of the National Faceless Appeal Centre, Delhi, dated 04.03.2024 for the Assessment Year 2015-16. During the hearing on 04.03.2025, it was pointed out tha…
Read summaryRadha Krishna Mandir Trust Vs ITO (Exemption), Ward-1(1), Kolkata
ITA No. 48/Kol/2025Kolkata12 Mar 2025This is an appeal filed by the assessee, Radha Krishna Mandir Trust, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 13.11.2024 under section 250 of the Income Tax …
Read summaryBhawani Apartment Pvt. Ltd. Vs. DCIT, Cen. Cir. 3(2)
ITA No. 387/KOL/2024Kolkata12 Mar 2025The assessee, Bhawani Apartment Pvt. Ltd., purchased a property for a consideration of ₹1,42,88,000/-, which had the same stamp valuation. The assessee handed all the account payee cheques in discharge of the purchase consideration, and the…
Read summaryKOSC Industries Pvt. Ltd. Vs. ITO, circle-4(1), Kolkata
ITA Nos. 1190 & 1191/KOL/2024Kolkata12 Mar 2025These are appeals preferred by the assessee, KOSC Industries Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 15.05.2024 & 30.04.2024 for the Assessment Years 201…
Read summaryRavilochanah Mercantile Pvt. Ltd. vs. ITO Wad 4(1)
ITA No. 800/KOL/2017Kolkata12 Mar 2025The assessee, Ravilochanah Mercantile Pvt. Ltd., filed its return of income on 08.09.2012, declaring a total income of ₹427. The return was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) due to the large share premi…
Read summarySandip Kumar Keshari Vs. ITO, Ward 3(1)
ITA No. 349/KOL/2024Kolkata11 Mar 2025The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
Read summaryRajesh Kumar Jalan Vs. ITO, Ward 44(2)
ITA No. 2218/KOL/2024Kolkata11 Mar 2025The assessee, Rajesh Kumar Jalan, filed a return of income on 28th August, 2015, declaring a total income of ₹3,41,700/- after claiming deductions. The Assessing Officer (AO) received information from the Bureau of Investigation, Commercial…
Read summaryTapas Kumar Das Vs. ITO, Ward-50(5), Kolkata
ITA No. 1660/KOL/2024Kolkata11 Mar 2025The assessee, Tapas Kumar Das, filed his return of income for the assessment year 2017-18 on 30.10.2017, declaring a total income of ₹3,75,780/-. His return was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). Su…
Read summaryThe Hooghly Mills Company Ltd. Vs. DCIT, Circle -1(2), Kolkata
ITA No.1110/KOL/2024Kolkata11 Mar 2025The assessee, The Hooghly Mills Company Ltd., filed a return of income on 30.09.2008, declaring total income of ₹Nil. The case was selected for scrutiny and an assessment order under section 143(3)/154 of the Act dated 19.06.2014 was passed…
Read summaryB.S. Sponge Pvt. Ltd. Vs ADIT, CPC Bengaluru
ITA No. 2275/Kol/2024Kolkata5 Mar 2025The assessee, B.S. Sponge Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27, passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee had file…
Read summaryM/s. S.P. Jaiswal Estates Pvt. Ltd. Vs DCIT, Central Circle-2(4), Kolkata
ITA No. 1032/Kol/2024Kolkata5 Mar 2025The assessee, M/s. S.P. Jaiswal Estates Pvt. Ltd., filed its return of income along with an audit report for the assessment year 2018-19. The Central Processing Centre (CPC), Bengaluru issued an intimation under section 143(1) of the Income…
Read summaryLandis +Gyr Limited Vs. DCIT, Cir.1(1)
ITA No.573/KOL/2024Kolkata4 Mar 2025The assessee, Landis +Gyr Limited, filed its return of income on 29.12.2022 declaring total income at ₹nil but claimed a loss to be carried forward at ₹20,95,41,402/-. The return was processed under section 143(1) of the Act, and the claime…
Read summary