EMBARK VINCOM LLP,KOLKATA vs. ITO, WARD 34(1),, KOLKATA

ITA 2745/KOL/2025Status: DisposedITAT Kolkata03 September 2026AY 2022-20235 pages

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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Manoj Kataruka, Advocate
For Respondent: Shri Raman Garg, CIT-DR
Hearing: 06.04.2026Pronounced: 03.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”], dated 10.11.2025 for Assessment Year (AY) 2022-23. 2. The only issue raised in Ground No.1 is against the order of ld. CIT(A) in confirming the addition of Rs.6,45,95,000/- as made by Assessing Officer (In short, ‘the AO’) in respect of purchase of shares on credit as unexplained cash credit u/s 68 of the Income-tax Act, 1961 (In short, ‘the Act’).

3.

The facts of the case in brief are that assessee filed its return of income on 02.07.2022,

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