S A PLASTOCHEM,KOLKATA vs. I.T.O., WARD - 43(1), KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated 17.02.2026 for Assessment Year (AY) 2022-23. 2. The first ground of appeal is against the order of ld. CIT(A) upholding the action of the Assessing Officer (In short, ‘the AO’) in making addition of Rs.65,13,35,947/- as made by the AO on account of unsecured loans by treating the same as unexplained cash credit u/s 68 of the Income-tax Act, 1961 (In short, ‘the Act’).
ITA No.1015/Kol/2026/A.Y.2022-23
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