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Ranjit Kumar Modi

ITA No. 1753/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata30 Oct 2025

The assessee, Ranjit Kumar Modi, filed his return of income for the assessment year 2013-2014 declaring a total income of Rs.4,74,110/-. Information received from AIIMS data revealed that the assessee had availed a bogus entry of long-term

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Pravesh Kumar Jaiswal Vs ITO, Ward-62(1), Kolkata

ITA No.1269/KOL/2024INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA16 Oct 2025

The case of the assessee, Pravesh Kumar Jaiswal, was selected for scrutiny as it was noticed that he had made substantial purchases from certain suppliers who were either non-filers of income tax returns, filed returns with abnormally low t

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Kamlawati Chowhan vs. Commissioner of Income Tax

I.T.A. No. 1247/Kol/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA27 Oct 2025

The assessee, Kamlawati Chowhan, filed a return of income for the assessment year 2018-19 declaring a total income of ₹ 5,48,560/-. The Assessing Officer initiated proceedings under Section 148A(b) of the Income Tax Act, 1961, based on info

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Vinod Bhandari vs. Assistant Commissioner of Income Tax

I.T.A. No.463/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA23 Dec 2025

The present appeal filed by Vinod Bhandari arises from an order dated 24.01.2025 passed under Section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), Kolkata. The issue raised by the assessee is against

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Palak Alloys Pvt. Ltd. vs. DCIT, Circle 3(1)

ITA No. 2104/KOL/2025Income Tax Appellate Tribunal “D” Bench, Kolkata3 Dec 2025

The Income Tax Assessing Officer (AO) noted that Palak Alloys Pvt. Ltd. was a beneficiary of accommodation entries from M/s Ultra Trade Mart. The case was reopened under section 147 of the Act and a notice under section 148 was issued on 29

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