RIDDHI SEVA KENDRA,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA
In the result, the appeal of the assessee is treated as allowed for statistical purposes
ITA 370/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrariddhi Seva Kendra, Adit, Cpc, Bengaluru, C/O Subas Agarwal & Ito, Ward-1(1), Exempt, Associates, Advocates, Siddha Kolkata Income Tax Office, Gibson, 1, Gibson Lane, Vs 10B, Middleton Road, Suite 213, 2Nd Floor, Kolkata - 700071 Kolkata - 700069 (Pan: Aaatr2893Q) (Appellant) (Respondent)
For Appellant: Siddarth Agarwal, AdvocateFor Respondent: Kallol Mistry, JCIT, Sr. DR
Section 11Section 12ASection 143(1)Section 250
…uld only be made in one of the specific adjustments specified in section 143(1) of the Act. The assessee further placed reliance on the following judicial pronouncements: 1) Packers (India) Vs. ITO (2006) 99 ITD 383 (ITAT Ahd) 2) CIT vs Pesticides India Ltd. 283 ITR 304 (Raj.) 3) CIT vs Mahesh Kumar A Rathod 198 Taxation 173 (Guj.) 8. The assessee also relied upon the decision of the Kolkata Bench of the Tribunal in Anita Seth VS DCIT, Bangalore CPC in ITA No.109/Kol/2022 order dated 18.4.2022 in support of the claim that the CPC cannot disallow the expenditure or make any disallowance u/s.143(1) of the Act, wh…
