SATVIK FARMS,KOLKATA vs. ITO, WARD 36(1),, KOLKATA
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आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेशकुमार, लेखा सट"य के सम" [Before Shri Rajesh Kumar, Accountant Member] Assessment Year: 2020-21 Satvik Farms Vs. ITO, Ward-36(1), Kolkata
(PAN: ACLFS 7618 B) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 08.07.2026 क" "त"थ Date of Pronouncement/ 01.09.2026 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Rajkumar Agarwal, AR "नधा"रती क" ओर से For the Respondent/ Smt. Pampa Ray, Sr. DR राज"व क" ओर से
ORDER / आदेश
This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.09.2025 for the AY 2020-21. 2. The only issue raised by the assessee is against the order of Ld. CIT(A) confirming the addition of Rs. 6,43,344/- as income from other sources.
Facts in brief are that the assessee is an agriculturist and furnished the return of income on 25.12.2020 declaring total income nil and agricultural income of Rs.
2 Assessment Year: 2020-21 Satvik Farms 35,86,725/-. The case of the assesse
The order continues below.
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