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ITA No.1615/KOL/2024

1615/KOL/2024INCOME TAX APPELLATE TRIBUNAL “ B” BENCH, KOLKATA17 Mar 2025

The assessee, Sawansukha Jewellers Private Limited, filed its return of income on 30.10.2018 declaring a total income of ₹29,74,75,300/-. The case was selected for scrutiny and the assessment was framed under section 143(3) of the Act, asse

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Santlal Enterprise Vs. ITO, Ward 1(1)

ITA No. 822/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA15 Oct 2025

The assessee, Santlal Enterprise, filed a return of income on 08.06.2018 declaring total income at ₹nil. The case was selected for scrutiny under CASS, and the assessee complied with statutory notices by providing various details and eviden

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Sanjay Kumar Gupta Vs. ACIT

ITA No.791/KOL/2025 & IT(SS)A No. 50/KOL/2025Income Tax Appellate Tribunal 'D' Bench, Kolkata11 Nov 2025

A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret

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Shri Pulak Samanta Vs. ITO, Ward 2(3), Burdwan

ITA No. 1027/KOL/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA3 Nov 2025

The assessee, Shri Pulak Samanta, a sole proprietor of M/s. Ajit Auto Service, filed his return of income for the A.Y. 2017–18, declaring a total income of ₹3,12,430. The case was selected for scrutiny, and statutory notices under sections

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