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ITAT Kolkata Bench

22,285 judgments

INCOME TAX OFFICER, BURDWAN vs PAHARHATI O UTTAR MEMARI COOPERATIVE AGRICULTURAL MARKETING SOCIETY LIMITED, BURDWAN

ITA 1455/KOL/2023[2017-18]Status: Disposed18/11/2024AY 2017-18

SHRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs ASHIANA HOUSING LIMITED, KOLKATA

ITA 1391/KOL/2023[2018-2019]Status: Disposed18/11/2024AY 2018-2019

SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1391/KOL/2023 Assessment Year: 2018-19 ACIT, Circle-7(1), Kolkata........................................................Appellant Vs. Ashiana Housing Limited.....................................................Respondent [PAN: AADCA 9093 P] Appearances: Department represented by: Subhro Das, Addl. CIT. Assessee represented by: Rajat Agarwal, CA. Date of concluding the hearing : September 3rd, 2024 Date of

RAINBOW PRODUCTIONS LTD. ,KOLKATA vs DCIT, CIR-3(1), KOLKATA, KOLKATA

ITA 1246/KOL/2023[2012-13]Status: Disposed18/11/2024AY 2012-13

SHRI SONJOY SARMA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)

FUTURE EDUCATION AND RESEARCH TRUST,SONARPUR vs DCIT CIRCLE-1(1), EXEMPTION KOLKATA, PARKSTREET

ITA 1237/KOL/2023[2013-14]Status: Disposed18/11/2024AY 2013-14

Shri Rajpal Yadav (Vice President), Shri Rajesh Kumar (Accountant Member)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs RATNABALI CAPITAL MARKETS PRIVATE LIMITED, KOLKATA

ITA 1139/KOL/2023[2011-12]Status: Disposed18/11/2024AY 2011-12

the appellate authority". 3. At the outset, it is seen that the tax effect on the disputed additions before us is less than Rs.50 lacs as the prescribed in the CBDT’s latest Circular No.17/2019 dated 08.08.2019. It will be pertinent to reproduce the relevant portion of the said Circular as follows:- “2 . As a step toward further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in P

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 32 KOLKATA, KOLKATA vs BONGAON CO OPERATIVE CREDIT SOCIETY LIMITED, BONGAON WEST BENGAL

ITA 1101/KOL/2023[2017-18]Status: Disposed18/11/2024AY 2017-18

the Assessing Officer and hence it was rightly treated as Unexplained Cash Credit.

EIH LIMITED,KOLKATA vs D.C.I.T., INCOME TAX DEPARTMENT, NFAC, DELHI, KOLKATA

ITA 498/KOL/2022[2018-2019]Status: Disposed18/11/2024AY 2018-2019

SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

EIH LIMITED ,KOLKATA vs DCIT, NFAC, DELHI

ITA 181/KOL/2022[2017-18]Status: Disposed18/11/2024AY 2017-18

SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

THE INDIAN INSTITUTE OF METALS,KOLKATA vs C.I.T.(EXEMPTION), KOLKATA

ITA 2006/KOL/2024[2024-2025]Status: Disposed13/11/2024AY 2024-2025

SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

M/S. D.K. INDUSTRIES,KOLKATA vs I.T.O., WARD - 34(3), KOLKATA, KOLKATA

ITA 1417/KOL/2024[2010-2011]Status: Disposed13/11/2024AY 2010-2011

SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY (Judicial Member)

BATANAGAR EDUCATION AND RESEARCH TRUST ,KOLKATA vs ITO, WARD-1(2), EXEMPT, KOLKATA

ITA 848/KOL/2024[2013-14]Status: Disposed12/11/2024AY 2013-14

SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY (Judicial Member)

RATAN LAL BHURA,BHUTAN vs D.C.I.T., CIRCLE - 2(1), KOLKATA, KOLKATA

ITA 1719/KOL/2024[2020-2021]Status: Disposed12/11/2024AY 2020-2021

PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1719/KOL/2024 Assessment Year: 2020-21 Ratanlal Bhura………………………………………………………………Appellant [PAN: BGKPB 4811 R] Vs. DCIT, Circle-2(1), Kolkata………………………………………………Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. Department represented by: Bibekananda Madhu, JCIT, Sr. DR. Date of concluding the hearing : September 12th, 2024 Date of pronouncing the order : November 12th, 2024 ORDER Per P

M/S. SUBHRASHI ENCLAVE PVT. LTD.,KOLKATA vs I.T.O., WARD - 10(2), KOLKATA, KOLKATA

ITA 1442/KOL/2024[2017-2018]Status: Disposed12/11/2024AY 2017-2018

SRI SONJOY SARMA, JUDICIAL MEMBER & SRI SANJAY AWASTHI (Accountant Member)

MD. SULEMAN,JALPAIGURI vs ITO, WARD-2(2),SILIGURI, SILIGURI

ITA 1079/KOL/2023[2017-18]Status: Disposed12/11/2024AY 2017-18

SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY (Judicial Member)

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs LAKHOTIA DIAGNOSTIC SERVICE PRIVATE LIMITED, KOLKATA

ITA 1320/KOL/2024[2017-18]Status: Disposed11/11/2024AY 2017-18

SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1320/KOL/2024 Assessment Year: 2017-18 DCIT, Kolkata.........................................................................Appellant Vs. Lakhotia Diagnostic Service Private Limited........................Respondent [PAN: AAACO 6522 G] Appearances: Department represented by: Prakash Nath Barnwal, CIT, DR. Assessee represented by: Miraj D. Shah, A.R. Date of concluding the hearing : October 17th, 2024 Da

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs PRAGATI AGRI PRODUCTS PRIVATE LIMITED, KOLKATA

ITA 1708/KOL/2024[2016-17]Status: Disposed8/11/2024AY 2016-17

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1),KOLKATA, KOLKATA vs RAGHU MANAGEMENT PRIVATE LIMITED, KOLKATA

ITA 1294/KOL/2024[2011-12]Status: Disposed8/11/2024AY 2011-12

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

ASHOK VIKRAM PODDAR,KOLKATA vs ACIT, CIRCLE -34, KOLKATA, KOLKATA

ITA 1294/KOL/2023[AY 2016-17]Status: Disposed8/11/2024

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

DCIT CC-1(4), KOLKATA, KOLKATA vs SHRIMARC MALL LLP, KOLKATA

ITSSA 64/KOL/2024[2017-18]Status: Disposed7/11/2024AY 2017-18

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(4), KOLKATA, KOLKATA vs GIRDHAR TRACOM PVT LTD, KOLKATA

ITSSA 36/KOL/2024[2019-20]Status: Disposed7/11/2024AY 2019-20