VIVEK,KOLKATA vs. ITO, WARD 1(2), EXEMPT, , KOLKATA

ITA 1132/KOL/2026Status: DisposedITAT Kolkata03 September 2026AY 2023-20246 pages

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

Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Soumitra Choudhury, Advocate &
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 02.07.2026Pronounced: 03.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

These are appeals preferred by the assessee against the separate orders of the learned Addl./Jt. Commissioner of Income Tax (Appeals)-1, Ludhiana(hereinafter referred to as the “ld. JCIT(A)”]arising out of separate assessment orders passed by the Assessing Officer (In short, ‘AO’) for the different Assessment Years (A.Y.).In all these appeals, the facts are common and grounds of appeals raised by the assessee are also similar. With consent of both parties, all appeals are heard together and are decided by a consolidated order for the sake of convenience and b

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