JCIT (IN-SITU), CIRCLE - 1(1), KOLKATA vs. DOZCO INDIA PRIVATE LIMITED, KOLKATA

ITA 1018/KOL/2026Status: DisposedITAT Kolkata08 July 2026AY 2012-136 pages

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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Ms Ruchika Sharma, Sr. DR
For Respondent: Shri S. M. Surana, Advocate & Shri
Hearing: 24.06.2026Pronounced: 08.07.2026

PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

These appeals and cross objection have been filed by the revenue and assessee are directed against the orders dated 22.01.2026 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”)

ITA No.1018/Kol/2026/A.Y. 2012-13 passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to a

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