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DCIT, Central Circle-4(2), Kolkata Vs. Alom Poly Extrusions Ltd.

I.T.A. Nos. 1007 & 1425/Kol/2024Income Tax Appellate Tribunal 'A' Bench, Kolkata25 Mar 2025

The assessee, Alom Poly Extrusions Limited, filed its return of income on 12.10.2016 claiming deduction under Chapter VIA of the Act, 1961, declaring total income at Rs. Nil. A search and seizure operation under section 132 of the Act was c

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ITO, Ward-27(1), Haldia Vs. H Port Emp Co Socy Limited

I.T.A. No.: 1455/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata21 Mar 2025

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY

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Squarefour Housing & Infrastructure Development Privtate Limited Vs. PCIT (Central), Kolkata-1

I.T.A. No.: 690/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench4 Mar 2025

This appeal was filed by the assessee, Squarefour Housing & Infrastructure Development Privtate Limited, against the order of the Principal Commissioner of Income Tax (Central), Kolkata-1, passed under section 263 of the Income Tax Act, 196

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M/s. Sarga Hotel Private Limited Vs. I.T.O, Ward-8(2), Kolkata

I.T.A. Nos.: 664 & 665/KOL/2023INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA31 Dec 2025

The assessee, M/s. Sarga Hotel Private Limited, had filed its return of income for the AY 2013-14 declaring a total income of ₹17,88,720/-. The assessment was made under section 143(3) of the Act on 16.02.2016, determining the total income

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Deputy Commissioner of Income Tax, Circle-2, Durgapur Vs. Sri Gayatri Minerals Pvt. Ltd.

1324/KOL/2023Income Tax Appellate Tribunal, Kolkata ‘D’ Bench6 Feb 2025

The assessee, Sri Gayatri Minerals Pvt. Ltd., is a closely held private limited company engaged in the production of High Carbon Silico Manganese. The return for the Assessment Year 2011-12 was filed electronically on 28.09.2011 showing the

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