Compact Suppliers Private Limited vs. ACIT, Central Circle-3(4), Kolkata

Parties Involved

Facts Summary

The case involves an appeal by Compact Suppliers Private Limited against an order of the Commissioner of Income Tax (Appeals) dated 23.02.2026, passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2011-12. An Assessment order was passed on 12.12.2018 under sections 143(3)/147 of the Act, which the Assessee appealed against. The Commissioner of Income Tax (Appeals) dismissed the appeal on 23.02.2026. The Assessee filed additional documents before the tribunal, which were not available to the Assessing Officer while framing the assessment. The Assessee sought to allow the appeal and the production of additional documents.…

Legal Issues

• 1. Whether the appeal should be allowed?

Judgment Outcome

Decided in favour of Assessee.

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