Kishore Trading Company vs. ITO Ward, 36(1), Kolkata

Parties Involved

Facts Summary

Kishore Trading Company, located at 2, India Exchange Place, Dalhousie Square, Kolkata, filed an appeal against the order passed by the Income Tax Officer (ITO) of Ward 36(1), Kolkata for the assessment year 2012-13. The company claimed that there was an error in the Permanent Account Number (PAN) mentioned in the original order, which was subsequently corrected through a corrigendum issued by the Tribunal. The primary contention of the appellant was regarding the assessment of income and the applicability of certain tax provisions.…

Legal Issues

• 1. Whether there was a typographical error in the PAN number in the original order?
• 2. Whether the assessment of income by the ITO was correct?

Similar Judgements

• Shree Shyam Prem Mondal Vs. PCIT (Exemption)-Kolkata

  Kolkata Bench benchAY NAAllowed

• Sandhya Das Vs. Income Tax Officer

  Kolkata benchAY 2017-18Partly Allowed

• MONIKA INDUSTRIES VS. ITO, WARD 56(3)

  Delhi Bench benchAY 2018-19Allowed

• Asstt. CIT (IT)-3(1)(2) Vs. Kuwait Investment Authority

• M/s Merino Industries Limited vs. DCIT, TDS Circle 1(1), Kolkata

  Kolkata Bench benchAY 2014-15, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24, 2024-25, 2025-26Dismissed

• Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)

  Delhi Bench 'A', New Delhi benchAY 2014-15Allowed