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Avijit Roy Vs ITO, Ward-23(3), Hooghly

ITA No. 5/KOL/2024INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA6 Mar 2025

The appellant, Avijit Roy, is in the business of being a commission agent, trading in old vehicles, and has some partnership income. He deposited Rs. 9,00,000/- each on two dates, 15.11.2016 and 21.11.2016, in demonetized currency, totaling

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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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Nirmala Sharma Vs. I.T.O., Ward-3(1), Gangtok

I.T.A. No.: 2227/KOL/2024, I.T.A. No.: 2298/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata13 Feb 2025

The case involves Nirmala Sharma, a Sikkimese individual, who claimed exemption under section 10(26AAA) of the Income Tax Act, 1961 for income earned within the state of Sikkim. The Department received information through the Insight Portal

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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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