RAMLAL RUPCHAND,CUTTACK vs. ITO, WARD 44(2),, KOLKATA

ITA 1341/KOL/2026Status: DisposedITAT Kolkata03 September 2026AY 2022-20237 pages

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 23.03.2026 of the National Faceless Appeal Centre (NFACT) , Delhi passed under Section 143(3) of the Assessment Year 2022-23 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

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The brief facts of the case is that assessee being a partnership firm under the name of M/s. Ramlal Rupchand and his business is wholesale

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