SATELLITE MERCANTILES PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 5(1), KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA
Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Addl/JCIT(A)-4, Mumbai [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2017-18 dated 05.09.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:
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That the Ld. Additional/Joint Commissioner of Income-tax (Appeals)-4, Mumbai was wrong in confirming the disallowance of Interest of Rs.18,61,153/- I
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