JOYFUL BUILDERS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(2),, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the revenue 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 10.10.2025 for Assessment Year (AY) 2012-13. 2. The only issue raised by the assessee in Ground No.2 is against the ld. CIT(A) confirming the addition of Rs.3,36,00,000/- as made by the Assessing Officer (In short, ‘the AO’) u/s 68 of the Income-tax Act, 1961 (In short, ‘the Act’) in respect of share capital/share premium.
The facts of the case in brief are that the assessee filed return of income on 26.09.2012, declaring total income of
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