Kolkata ITAT Judgements
217 judgements delivered by the Kolkata bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Jai Bhola Trading Co. Pvt. Ltd. Vs. IT Ward 9(3), Kolkata
ITA No.507/KOL/2024Kolkata4 Mar 2025The assessee, Jai Bhola Trading Co. Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹4,16,751/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS), and statutory notices al…
Read summaryBagla Agro Limited Vs. DCIT, Central Circle-4(1)
ITA Nos. 2203 & 2204/KOL/2024Kolkata4 Mar 2025The assessee, Bagla Agro Limited, filed its return of income for the assessment year 2021-22 declaring a total income of Nil and current liabilities of ₹1,73,512/-. A search action was conducted on the assessee on 05.10.2021, and notices we…
Read summaryNorth India Wires Limited Vs. DCIT, Circle 3(1), Kolkata
ITA No.1125/KOL/2024Kolkata4 Mar 2025The return was filed on 29.03.2013, declaring total income of Rs.3,04,06,700/-. The assessee is engaged in the business of manufacturing LPG Cylinders. The case of the assessee was selected for scrutiny and assessment was framed vide order …
Read summaryIncome Tax Officer, Ward 4(2) Vs. Panel Commerce Pvt. ltd.
ITA No.1292/KOL/2023 & CO No. 01/KOL/2024Kolkata4 Mar 2025The assessee, Panel Commerce Pvt. Ltd., is engaged in the business of trading in equity shares and finances. The assessee filed its return of income for the assessment year 2013-14 declaring a total income of ₹27,180/-. The Assessing Office…
Read summaryIRC (INDIA) LIMITED Vs ACIT, Circle-1(1), Kolkata
ITA No. 296/KOL/2024Kolkata3 Mar 2025This is an appeal filed by the assessee, IRC (INDIA) LIMITED, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.12.2023 passed under section 250 of the Income Tax Act,…
Read summaryMubarak Store Vs ACIT, Circle-3(2), Kolkata
ITA No. 1502/KOL/2024Kolkata3 Mar 2025This is an appeal filed by the assessee, Mubarak Store, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 09.10.2023 under section 250 of the Income Tax Act, 1961 for…
Read summaryWestwell Iron & Steel Pvt. Ltd. vs. DCIT, Circle-2
ITA No.2498/KOL/2025Kolkata20 Jan 2026This is an appeal preferred by Westwell Iron & Steel Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi, dated 02.09.2025 for the Assessment Year 2009-10. The Learned Counsel for the assessee submitted that the Learne…
Read summaryVikash Agarwal Vs. ITO, Ward 3(1)
ITA No. 1810/KOL/2025Kolkata20 Jan 2026The facts in brief are that the notice under section 148 of the Act was issued on 19.06.2021. The assessee requested the Assessing Officer (AO)/Joint Assessing Officer (JAO) on 06.01.2022 for supplying the reasons filed with JAO on 07.01.20…
Read summaryVijay Kumar Kejriwal Vs ITO Ward-31(1), Kolkata
ITA No.1682/KOL/2024Kolkata13 Jan 2026This is an appeal filed by the assessee, Vijay Kumar Kejriwal, against the order dated 11.06.2024, passed by the ld.Addl/JCIT(A)-1, Jaipur for the assessment year 2017-2018. The appeal pertains to an addition of Rs.3,35,000/- made in the as…
Read summaryVasundhara Floriculture Limited Vs DCIT, CC-3(4), Kolkata
ITA No.2363/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the revenue against the order dated 08.09.2025, passed by the ld. CIT(A), Kolkata-21, for the assessment year 2015-2016. The appellant, Vasundhara Floriculture Limited, had its appeal dismissed ex-parte by the ld.…
Read summaryValue Plus Retail Private Limited Vs. DCIT, Circle 3(1)
ITA No. 1984/KOL/2025Kolkata13 Jan 2026The assessee, Value Plus Retail Private Limited, borrowed money from 20 related parties aggregating to ₹3,95,80,391/- during the year. The assessee filed the return of income on 28.09.2013, showing total income of ₹1,88,54,010/-. The case w…
Read summaryThe Orissa Minerals Development Company Ltd. Vs ACIT, Circle-5(1), Kolkata
ITA No.2168/KOL/2025Kolkata28 Jan 2026This is an appeal filed by the assessee against the order dated 29.08.2025, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. Two additions are challenged in this appeal. The first i…
Read summarySuvasis Panja Vs ITO Ward-27(1), Haldia
ITA No.915/KOL/2024Kolkata12 Jan 2026This is an appeal filed by the assessee, Suvasis Panja, against the order dated 29.03.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The assessee is running a cyber cafe and ea…
Read summarySubir Kumar Ghosh Vs ITO ward-42(1), Murshidabad
ITA No.2147/KOL/2025Kolkata14 Jan 2026This appeal was filed by the assessee, Subir Kumar Ghosh, against the order dated 13.08.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The assessee purchased a property for Rs…
Read summaryState Bank of India Nalikul Branch Vs ITO Ward-2(2), Kolkata
ITA No.2691/KOL/2024Kolkata12 Jan 2026This appeal was filed by the assessee, State Bank of India Nalikul Branch, against the order dated 06.08.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-2017. The appeal was initially…
Read summarySri Santosh Salampuria Vs ITO Ward-3(1), Bankura
ITA No.2271/KOL/2025Kolkata13 Jan 2026This is an appeal filed by the assessee, Sri Santosh Salampuria, against the order dated 31.07.2025, passed by the ld.Addl/CIT(A)-5, Mumbai, for the assessment year 2024-2025. The assessee claimed that the appeal was delayed by 8 days due t…
Read summarySen Ferro Alloys (P) Ltd. vs ACIT, CC-4(3), Kolkata
ITA No.2358 & 2359/KOL/2024Kolkata29 Jan 2026The case involves two appeals filed by Sen Ferro Alloys (P) Ltd. against the order passed by the Id. CIT(A), Kolkata-27, for the assessment years 2014-2015 & 2015-2016. A search was conducted on the assessee on 01/12/2015, leading to the co…
Read summarySD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)
ITA No. 2446/KOL/2025Kolkata13 Jan 2026This is an appeal preferred by the assessee, SD Rai Prayas Educational Trust, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 03.09.2025 for the Assessment Year 2020-21. The Learned Council of the assessee…
Read summarySantosh Kumar Gupta Vs ITO Ward-47(1), Kolkata
ITA No.2295/KOL/2025Kolkata14 Jan 2026This is an appeal filed by the assessee, Santosh Kumar Gupta, against the order dated 23.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. Shri Ramesh Kumar Gupta, the authori…
Read summarySandhya Das Vs. Income Tax Officer
ITA No. 2472/KOL/2025Kolkata13 Jan 2026This appeal was preferred by the assessee, Sandhya Das, against the order of the National Faceless Appeal Centre, Delhi, dated 21.05.2025 for the Assessment Year 2017-18. The appeal was initially barred by limitation by 60 days. However, th…
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