West Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
Case No: ITA No.2298/Kol/2025
Court: Income Tax Appellate Tribunal, 'D' Bench, Kolkata
Date: 1/8/2026
Parties Involved
appellantWest Bengal Co-Operative Milk Producers Federation Ltd
respondentITO, Ward-50(1), Kolkata
Facts Summary
The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under sections 143(2) and 142(1) were issued, and the assessee submitted responses on various dates. The assessing officer made additions to the income, including disallowance of claimed expenses under section 37, addition of income from TSS, and disallowance under …
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal
- 2. Ex parte order passed by CIT(A)
Precedents Relied Upon
2 precedents cited in this judgement.