Kishore Trading Company vs. ITO Ward, 36(1), Kolkata
Case No: I.T.A. No. 1500/Kol/2024
Court: Income Tax Appellate Tribunal 'A' Bench Kolkata
Date: 3/26/2025
Parties Involved
appellantKishore Trading Company
respondentITO Ward, 36(1), Kolkata
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 ap…
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?