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Abhishek Kanoria vs Income Tax Officer

ITA No. 843/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata17 Mar 2025

The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed t

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Aditya Garden

ITA No. 2147/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata17 Mar 2025

The assessee, Aditya Garden, a firm, filed its return of income for the assessment year 2021-22 on 08.12.2021 declaring total income of Rs.7,770/- and net agricultural income of Rs.27,66,250/- which was claimed as exempt. The case was selec

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Pravesh Kumar Jaiswal Vs ITO, Ward-62(1), Kolkata

ITA No.1269/KOL/2024INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA16 Oct 2025

The case of the assessee, Pravesh Kumar Jaiswal, was selected for scrutiny as it was noticed that he had made substantial purchases from certain suppliers who were either non-filers of income tax returns, filed returns with abnormally low t

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Sri Dilip Kumar Ghosh Vs DCIT, Central Circle-4(3), Kolkata

ITA No.1361/KOL/2025Income Tax Appellate Tribunal ‘SMC’ Bench, Kolkata21 Nov 2025

The assessee, Sri Dilip Kumar Ghosh, filed his original return of income for the assessment year 2021-2022 declaring a total income of Rs. 12,25,190/-. A search and seizure operation was conducted on 25.09.2020 at various premises of the Ag

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Ankur Dealcom P. Limited Vs ITO Ward-10(2), Kolkata

ITA No.2204/KOL/2025INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA11 Dec 2025

This is an appeal filed by the assessee, Ankur Dealcom P. Limited, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.07.2025 for the assessment year 2021-22. The assessee contended that the impugne

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