M/S. TIRUPATI COMMODITIES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(1), KOLKATA

ITA 196/KOL/2026Status: HeardITAT Kolkata02 September 2026AY 2017-20186 pages

No AI summary yet for this case.

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM Shri S.K. Tulsiyan &

For Appellant: Shri S.K. Tulsiyan &, Ms. Mita Rizvi, ARs
For Respondent: Shri Praveen Das Chowdhury, DR
Hearing: 18.08.2026Pronounced: 02.09.2026

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 12.06.2025 for the AY 2017-18. 2. The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (A) confirming the additions of ₹2,50,17,220/- and ₹2,60,542/- as made by the ld. AO u/s 69A of the Act in respect of cash withdrawals and interest income respectively when these are duly recorded in the books of account. M/s Tirupati CommoditiesPvt. Ltd.; A.Y. 2017-18

3.

The facts in brief are that the assessee is engaged in

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.