Bilatibari Tea Company Pvt. Ltd. vs. ACIT, Circle-2, Jalpaiguri
Case No: ITA No.548/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 12/22/2025
Parties Involved
appellantBilatibari Tea Company Pvt. Ltd.
respondentACIT, Circle-2, Jalpaiguri
Facts Summary
The assessee, Bilatbari Tea Company Pvt. Ltd., is a manufacturer of black tea. It filed its return of income for the assessment year 2013-14 declaring a total income of Rs.38,74,130/-. The return was processed under section 143(1)(a) of the Income-tax Act, 1961, resulting in an adjustment of Rs.1,62,31,155/- to the returned income, making the total income Rs.2,01,05,285/-. The Assessing Officer (AO)/Central Processing Centre (CPC) disallowed a sum of Rs.1,62,31,155/- by way of adjustment under s…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the AO/CPC erred in disallowing a sum of Rs.1,62,31,155/- in the return of the assessee by way of adjustment under section 143(1)(a)(ii).