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Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia

ITA No.2570/KOL/2025Income Tax Appellate Tribunal, Kolkata13 Jan 2026

The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and d

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Devansh Trade Link Pvt. Ltd. vs ITO Ward-2(1) Kolkata

ITA No.2451/KOL/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata14 Jan 2026

This is an appeal filed by the assessee, Devansh Trade Link Pvt. Ltd., against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The assessee submitted tha

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ITA No. 1253/KOL/2025 & CO No. 74/KOL/2025

ITA No. 1253/KOL/2025 & CO No. 74/KOL/2025INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA20 Jan 2026

The assessee, Dilip Kumar Ghosh, is an individual and Director of Jagatbandhu Tea Estate Pvt. Ltd., which is engaged in growing tea and allied activities. The assessee filed the return of income for the year 2017-18 declaring total income a

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DCIT, CC-4(4), Kolkata Vs. Mira Bibi

ITA No. 727/KOL/2025INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA20 Jan 2026

The case involves the reopening of the assessment of Mira Bibi for the assessment year 2017-18 under section 148 of the Income-tax Act, 1961 due to discrepancies between her income return and substantial cash deposits and withdrawals. Durin

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DCIT, Circle-7(1), Kolkata Vs HKC Techind Private Limited

ITA No.747/KOL/2025Income Tax Appellate Tribunal “SMC” Bench Kolkata14 Jan 2026

This is an appeal filed by the revenue (DCIT, Circle-7(1), Kolkata) against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appeal filed by the revenue is de

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Suresh Kumar Banthia vs DCIT, CC 4(3), Kolkata

ITA No.1894/KOL/2025Income Tax Appellate Tribunal 'D' Bench, Kolkata13 Jan 2026

The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed

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DCIT CC-1(4), Kolkata Vs Kishore Agarwal

ITA No.2568/KOL/2025Income Tax Appellate Tribunal “SMC” Bench Kolkata13 Jan 2026

This is an appeal filed by the revenue against the order dated 29.08.2025, passed by the ld.CIT(A), Kolkata-20 for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days. The department has filed a condonation petiti

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DCIT CC-1(4), Kolkata Vs Kamal Agarwal

ITA No.2569/KOL/2025Income Tax Appellate Tribunal “SMC” Bench Kolkata13 Jan 2026

This is an appeal filed by the revenue against the order dated 31.03.2024, passed by the ld.ACIT, Central Circle-1(4), Kolkata for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days, but the department has filed

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DCIT CC-1(4) Kolkata Vs Ankit Agarwal

ITA No.2581/KOL/2025Income Tax Appellate Tribunal "SMC" Bench Kolkata14 Jan 2026

This is an appeal filed by the revenue against the order dated 29.08.2025 passed by the ld. CIT(A), Kolkata-20 for the assessment year 2022-2023. The appeal filed by the revenue is delayed by 08 days. The department has filed a condonation

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Dali Kundu Educational Trust Vs Dy. Director, CPC, Bengaluru/ITO, Ward-2(1), Exemption, Durgapur

ITA No.646/KOL/2025Income Tax Appellate Tribunal “SMC” Bench Kolkata12 Jan 2026

This is an appeal filed by the assessee, Dali Kundu Educational Trust, against the order dated 07.03.2025 passed by the ld.Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. None represented the assessee on behalf during the hearing

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Concord Fortune Minerals India Pvt. Ltd. vs. ACIT, Circle 11(1)

ITA No. 1650/KOL/2025Income Tax Appellate Tribunal 'A' Bench, Kolkata14 Jan 2026

The assessee, Concord Fortune Minerals India Pvt. Ltd., filed its return of income on 29.11.2017, declaring a total income of ₹18,74,280/-. The case was selected for scrutiny, and statutory notices under sections 143(2) and 142(1) of the In

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BMW Industries Limited Vs. DCIT, Central Circle 4(1)

ITA Nos. 2585, 2586 & 2587/KOL/2025Income Tax Appellate Tribunal 'A' Bench, Kolkata20 Jan 2026

The assessee, BMW Industries Limited, filed returns of income for the assessment years 2012-13, 2015-16, and 2016-17. During the assessment proceedings, the Assessing Officer (AO) made additions to the assessee's income and imposed penaltie

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Bishnupur Rowtara Primary Agriculture Co-operative Credit Society Limited vs ITO Ward-41(1), Nadia

ITA No.684/KOL/2024Income Tax Appellate Tribunal "SMC" Bench Kolkata13 Jan 2026

This is an appeal filed by the assessee, Bishnupur Rowtara Primary Agriculture Co-operative Credit Society Limited, against the order dated 14.03.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessme

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Bengani Exports Indian Pvt. Ltd. Vs ITO Ward-9(2), Kolkata

ITA No.2378/KOL/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata14 Jan 2026

This appeal was filed by Bengani Exports Indian Pvt. Ltd. against the order dated 26.08.2025 passed by the ld. CIT(A), Kolkata-21 for the assessment year 2004-2005. The original assessment was passed on 29.11.2006. The appeal was initially

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Basudebpur Uttarbarh Samabay Krishi Unnayan Samity Limited vs ACIT, Circle-27(2), Haldia

ITA No.1850/KOL/2025Income Tax Appellate Tribunal, Kolkata13 Jan 2026

This is an appeal filed by the assessee, Basudebpur Uttarbarh Samabay Krishi Unnayan Samity Limited, against the order dated 24.07.2024, passed by the ld.Addl./JCIT(A)-13, Mumbai, for the assessment year 2015-2016. The appeal was filed bela

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B.Das Memorial Medical Complex Vs ACIT, Circle-23(1), Hooghly

Stay Application No.01/Kol/2026 (Arising out of ITA No.1727/KOL/2025)Income Tax Appellate Tribunal “A” Bench, Kolkata16 Jan 2026

The assessee, B.Das Memorial Medical Complex, filed a stay application seeking to stay the outstanding demand of Rs.1,63,12,293/- arising out of ITA No.1727/Kol/2025. The assessment order was an ex-parte order, and the appeal before the ld.

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Asha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata

ITA No.2553/KOL/2025Income Tax Appellate Tribunal "SMC" Bench Kolkata12 Jan 2026

This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti

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Arvind Kumar Jaiswal Vs ITO Ward-33(1), Kolkata

ITA No.2499/KOL/2025Income Tax Appellate Tribunal, Kolkata13 Jan 2026

This is an appeal filed by the assessee, Arvind Kumar Jaiswal, against the order dated 28.02.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. The appeal was delayed by 187 days

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Adnan Rahmat vs ITO Ward-30(1), Kolkata

ITA No.674/KOL/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata13 Jan 2026

This is an appeal filed by the assessee, Adnan Rahmat, against the order dated 07.03.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-2014. The assessee argued that the reasons menti

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Vikash Kumar Bohra Vs. PCIT, Asansol

ITA No. 1141/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA7 Jan 2026

The assessee, Vikash Kumar Bohra, claimed depreciation on car, car insurance, and car loan interest aggregating to ₹1,12,423/- and showed income of ₹1,44,000/- from car hiring charges under section 44AD of the Act. The Principal Commissione

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