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Mrs. Kaveri V. Joshi vs. The Asstt. Commissioner of Income Tax

I.T.A. No.1281/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA23 Dec 2025

The case involves an appeal filed by Mrs. Kaveri V. Joshi, the legal heir of the deceased assessee, Vinoy Pandharinath Joshi, against an order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata, confirming an addition of ₹ 12,7

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Ishtiyaque Ahmed vs. DCIT/ACIT, CC-4(3), Kolkata

ITA Nos.2066 to 2071/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata8 Dec 2025

The assessee, Ishtiyaque Ahmed, is an individual engaged in the trading business of cardboard boxes under the name M/s Unique Cardboard Box. He filed his return of income for the assessment year 2020-21 on 03.12.2020, disclosing a total inc

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Bhuban Mondal vs. Income Tax Officer

I.T.A. No. 2138/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA1 Dec 2025

The case involves Bhuban Mondal, an illiterate individual from a backward area in Murshidabad, West Bengal, who runs a small retail business. He received a notice u/s 142(1) of the Income Tax Act for the Assessment Year 2017-18, asking him

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Sri Tanmoy Dutta vs. AO, NFAC/ITO

I.T.A. No. 1784/Kol/2024Income Tax Appellate Tribunal 'A' Bench Kolkata3 Feb 2025

The assessee, Sri Tanmoy Dutta, did not file any return of income for the Assessment Year 2013-14. The Assessing Officer (AO) received information about cash deposits totaling Rs. 6,90,75,400/- in the assessee's two bank accounts during the

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Bhagawan Ram Sharma vs. Income Tax Officer, Ward – 3(1), Gangtok

ITA Nos. 2078-2080/Kol/2024Income Tax Appellate Tribunal “B” Bench Kolkata4 Feb 2025

This is a batch of three appeals filed by Bhagawan Ram Sharma against the orders of the Ld. Commissioner of Income Tax (Appeals) for Assessment Year 2017-18. The appeals arise from orders passed under sections 144, 271AAC(1), and 272A(1)(d)

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Income Tax Officer, Gangtok Vs. Bhumika Rai

1581/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench, Kolkata23 Jan 2025

The assessee, Bhumika Rai, is engaged in the business of LPG cylinders and DTH services under the name M/s Nayuma Indane. She is an authorized dealer of Indian Oil Corporation Limited and received commission income on DTH services from Dish

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Jermel's Accademy Vs. I.T.O., Ward -1(4), Siliguri

I.T.A. Nos.: 992, 993 & 994/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata21 Jan 2025

The assessee, Jermel's Accademy, is a Trust running a co-educational school affiliated to the Central Board of Secondary Education (CBSE). The department initiated reopening of assessment for AY 2014-15, 2015-16, and 2017-18 based on inform

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