Dipak Kumar Hazra Vs. ITO, Ward-47(2), Kolkata
Case No: 1135/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata ‘SMC’ Bench, Kolkata
Date: 10/21/2025
Parties Involved
AppellantDipak Kumar Hazra
RespondentITO, Ward-47(2), Kolkata
Facts Summary
The assessee, Dipak Kumar Hazra, filed his return of income showing a total income of ₹7,72,820/-. The return was processed at a total income of ₹32,60,310/- after making disallowances/additions for GST payable of ₹22,84,687/- under section 43B of the Income Tax Act, 1961, and ₹2,02,799/- for EPF being the employees' contribution not deposited on or before the due date as per the provisions of section 36(1)(va) of the Act. Aggrieved with the assessment order, the assessee filed an appeal before …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the addition of ₹22,84,687/- under section 43B of the Act for unpaid GST was correctly made when such GST was not routed through the Profit & Loss Account.
- 2. Whether the addition of ₹22,84,687/- under section 43B of the Act for unpaid GST was correctly made when such GST was not collected/came in the hands of the appellant.
2 more legal issues analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.