KRISHNA BHOG RICE INDUSTRIES PVT. LTD.,PURULIA vs. I.T.O., WARD - 3(2), PURULIA
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 06.03.2026 for the AY 2022-23. 2. The issue raised in ground no.2 is against the order of ld. CIT (A) confirming the addition of ₹14,30,000/- as made by the ld. AO in respect of unsecured loans by treating the same as unexplained cash credit. Krishna Bhog rice Industries P Ltd; A.Y. 2022-23
The facts in brief are that during the course of assessment proceedings, the ld. AO noted that the assessee has taken unsecured loans amounting to ₹22,00,000/- from related parties na
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