ITO, WARD-6(2), KOLKATA., KOLKATA vs. M/S LARICA ESTATES LTD, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the revenue is against the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld. CIT(A)”], dated 07.10.2025 for the Assessment Year (AY) 2021-22. 2. The only issue raised by the revenue is against the deletion of addition of Rs.25,25,70,398/-, in violation of Rule 46A of Income-tax Rules, 1962 which was made by the Assessing Officer (In short, ‘the AO’) on account of advances
ITA No.3218/Kol/2025/A.Y.2021-22 ITO vs. M/s Larica Estates Ltd. received from the customer
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