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K.T. Handlooms vs. Income Tax Officer

ITA No. 1860/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata21 Mar 2025

The assessee, K.T. Handlooms, is engaged in the wholesale trade of bed-sheets, bed-covers, pillow covers, curtains, mats, and other related handloom items. For the assessment year 2017-2018, the assessee filed its return of income declaring

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Dipak Kumar Majumdar

ITA No. 484/KOL/2024Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata17 Mar 2025

The assessee, Dipak Kumar Majumder, filed his return of income declaring income of Rs. 4,22,000/-. The Assessing Officer made an addition of Rs. 14,00,000/- claiming that such amount of cash deposit was made in the Bank account of the asses

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Pawan Kumar Agarwal

ITA No. 964/KOL/2025Income Tax Appellate Tribunal, ‘SMC’ Bench, Kolkata21 Nov 2025

The assessee, Pawan Kumar Agarwal, filed his return of income declaring a total income of Rs.7,07,360/-. The return was selected for reassessment based on information from the Investigation Wing, Kolkata, indicating that the appellant had r

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Dipika Singh Vs. ITO, Ward 50(2)

ITA No.194/KOL/2025Income Tax Appellate Tribunal 'A' Bench, Kolkata11 Nov 2025

The assessee, Dipika Singh, filed her return of income on 17.12.2017 declaring a total income of ₹3,75,760/-. Her case was selected for scrutiny, and during the assessment proceedings, it was observed that she had deposited cash into two ba

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Alliance Books Suppliers Pvt. Ltd. Vs. ACIT, Circle 2(1)

ITA No. 566/KOL/2025INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA4 Dec 2025

The assessee company, Alliance Books Suppliers Pvt. Ltd., purchased bank guarantees from Central Bank of India secured by Fixed Deposit Receipts (FDRs) which were given to government departments. Subsequently, Sarfaesi proceedings under sec

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Shri Dinesh Narayan Shetty Vs. The Income Tax Officer

ITA No. 2138/Bang/2024Income Tax Appellate Tribunal, SMC-‘A’ Bench, Bangalore16 Jan 2025

This is an appeal filed by the assessee, Shri Dinesh Narayan Shetty, challenging the order of the NFAC, Delhi dated 25/10/2024 in respect of the Assessment Year 2017-18. The assessee contends that the assessment order was made ex-parte unde

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ITO, Ward-11(1), Kolkata vs. Sumangal Forex & Travels Pvt. Ltd

I.T.A. No.2211/Kol/2024 & C.O. No.60/Kol/2024Income Tax Appellate Tribunal, 'C' Bench, Kolkata11 Feb 2025

The assessee, Sumangal Forex & Travels Pvt. Ltd, is a company engaged in foreign currency exchange business. For the assessment year 2018-19, the assessee declared a total income of Rs.1,45,236/-. Due to non-responsiveness, the case was reo

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