HALWASIYA COMMERCIAL COMPANY (P) LTD.,KOLKATA vs. I.T.O., WARD - 9(1), KOLKATA
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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 11.03.2026 for the AY 2012-13. 2. The only issue involved in this appeal is against the order of ld. CIT (A) confirming the addition of ₹1,26,80,000/- as made by the ld. AO on account of share capital and share premium by treating the same as unexplained cash credit u/s 68 of the Income-tax Act, 1961 (the Act). Halwasiya commercial Company (P) ltd.; A.Y. 2012-13
The facts in brief are that the assessee filed the return of income on 30.03.2
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