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Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok

I.T.A. Nos.: 2336 & 2337/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench26 Mar 2025

The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The

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M/s Jagmag Mercantiles Private Limited Vs. ITO, Ward 12(1)

ITA No.708 & 709/KOL/2025INCOME TAX APPELLATE TRIBUNAL “ B” BENCH, KOLKATA14 Jan 2026

The assessee, M/s Jagmag Mercantiles Private Limited, filed its return of income on 17.10.2013 declaring nil income. The assessment was framed under section 143(3) on 30.09.2015. The case was reopened under section 147 of the Act by issuing

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Sandhya Saha

ITA Nos. 1353 & 1354/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA30 Oct 2025

The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.

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ITA Nos.2197 & 2198/Kol/2024

ITA Nos.2197 & 2198/Kol/2024Income Tax Appellate Tribunal, 'B' Bench, Kolkata27 Oct 2025

The appeals were filed by the revenue against the orders of the National Faceless Appeal Centre for the assessment years 2013-14 and 2014-15. The revenue sought to reopen the assessments by issuing notices under section 148 of the Income Ta

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DCIT, Circle-3(2), Kolkata vs. Sincere Commodities And Derivatives Markets Pvt. Ltd

ITA Nos.1255 & 1256/Kol/2025Income Tax Appellate Tribunal, 'D' Bench, Kolkata18 Nov 2025

The assessee, Sincere Commodities And Derivatives Markets Pvt. Ltd, filed its original return of income for assessment year 2013-14 declaring a total income of Rs. 2,62,140/-. Following a search and seizure operation conducted in the case o

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M/s. Sarga Hotel Private Limited Vs. I.T.O, Ward-8(2), Kolkata

I.T.A. Nos.: 664 & 665/KOL/2023INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA31 Dec 2025

The assessee, M/s. Sarga Hotel Private Limited, had filed its return of income for the AY 2013-14 declaring a total income of ₹17,88,720/-. The assessment was made under section 143(3) of the Act on 16.02.2016, determining the total income

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