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Jatin Khara vs. Income Tax Officer, Ward-30(1), Kolkata

I.T.A. No. 2299/Kol/2024Income Tax Appellate Tribunal, SMC Bench, Kolkata3 Mar 2025

The present appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-6, Mumbai, passed under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) enhanced the income from Rs. 23,94,380/- to

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Mahesh Kumar Choudhary vs. Income Tax Officer, Ward-36(1), Kolkata

ITA No. 2192/Kol/2024Income Tax Appellate Tribunal (ITAT), SMC Bench, Kolkata3 Mar 2025

The case involves an appeal by Mahesh Kumar Choudhary against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which upheld the addition of Rs. 17,35,500 by the Assessing Officer (AO) und

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The Advertising Corporation of India Pvt. Ltd. vs. DCIT, Circle-4(2), Kolkata

ITA No. 1624/Kol/2024INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA3 Mar 2025

The present appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-1, Delhi, passed under section 250 of the Income Tax Act, 1961. The Ld. AO made three additions: (a) Rs. 7,27,249/- by disallowing certa

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M/s Annleela Vinimay (P) Ltd. vs. ITO, Ward-4(3), Kolkata

I.T.A. No.1275/Kol/2024Income Tax Appellate Tribunal, ‘SMC’ Bench Kolkata19 Jan 2026

The assessee, M/s Annleela Vinimay (P) Ltd., filed a return of income declaring a total income of ₹1,24,165. The Assessing Officer completed the assessment under Section 144 by making an addition of Rs.5,13,68,152/-. Aggrieved by this asses

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Pandaveswar Colliery Employees Cooperative Credit Society Ltd vs. ITO, Ward-2(4), Durgapur

I.T.A. No.287/Kol/2025Income Tax Appellate Tribunal, SMC Bench Kolkata1 Sept 2025

The assessee, Pandaveswar Colliery Employees Cooperative Credit Society Ltd, is a cooperative society providing credit facilities to its members. It failed to file a return of income for the assessment year 2018-19. The Assessing Officer fo

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Maruti Traders & Investors vs. ACIT, Circle-35, Kolkata

I.T.A. No.959/Kol/2025Income Tax Appellate Tribunal, 'SMC' Bench Kolkata1 Sept 2025

This appeal was filed by Maruti Traders & Investors against the order of the Commissioner of Income Tax (A), Bhubaneswar dated 23.04.2025 passed under Section 250 of the Income-tax Act, 1961. The appeal was directed against the disallowance

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Response Renewable Energy Ltd. vs. ITO, Ward-4(1), Kolkata

I.T.A. No.1426/Kol/2025Income Tax Appellate Tribunal, 'SMC' Bench Kolkata3 Nov 2025

The assessee, Response Renewable Energy Ltd., filed its return of income for the assessment year 2017-18 declaring a total income of ₹84,770 and book profit under section 115JB of ₹82,667. The case was selected for scrutiny, and notices und

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PDK International Pvt. Ltd. vs. ITO, Ward-8(2), Kolkata

I.T.A. No.2393/Kol/2024Income Tax Appellate Tribunal, 'SMC' Bench Kolkata12 Nov 2025

The assessee, PDK International Pvt. Ltd., filed its return of income for the assessment year 2013-14 declaring a total income of Rs.15,71,350/-. The return was selected for scrutiny under CASS. During the assessment proceedings, the Assess

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Narayan Das Damani vs. ITO, Ward-44(1), Kolkata

I.T.A. No.2185/Kol/2025Income Tax Appellate Tribunal, 'SMC' Bench Kolkata3 Dec 2025

The assessee, Narayan Das Damani, runs a proprietary concern named M/s Oriental Industries, dealing in wires and cables. For the year ended 31.03.2019, he submitted a return of income showing a total income of 368,070, which was accepted un

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