How many judgments cite Ajji Basha v. CIT?

55 judgments on BharatTax cite Ajji Basha v. CIT (111 Taxmann.com 348), spanning 2019 to 2026.

Which sections of the Income Tax Act does Ajji Basha v. CIT come up under?

It is most often cited in judgments turning on Section 250, Section 250(6), Section 246A, Section 147, Section 144, Section 251(2).

Ajji Basha v. CIT

111 Taxmann.com 348High Court2019#2064 most cited

What is Ajji Basha v. CIT authority for?

The Commissioner (Appeals) must pass a speaking order on merits, considering the grounds raised in the assessee's appeal. They cannot dispose of an appeal by simply stating the Assessing Officer's order is self-speaking and requires no interference.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Ajji Basha v CIT · section 250(6) · speaking order · Commissioner Appeals · reasoned order · non-application of mind · grounds of appeal · assessment records · fact finding authority

Sections most often in play

Section 250 Section 250(6)Section 246A Section 147 Section 144 Section 251(2)Section 1961 Section 148

Issues it is cited on

section 250(1)section 251(2)section 246 section 251(1)section 251(1)(a)section 250(4)section 246a computer assisted scrutiny selection section 251 reasoned order non-application of mind section 250(6)

Judgments citing Ajji Basha v. CIT

Shekhar Narayan, Patna vs. NFAC, Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 354 & 355/PAT/2025 Assessment Years: 2017-18 & 2018-19 Shekhar Narayan NFAC, Delhi Vs. (Appellant) (Respondent) PAN: ASCPN2134L Appearances: Assessee represented by : Rakesh Kumar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 08-January-2026 Date of pronouncing the order : 29-January-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the separate…

Shekhar Narayan, Patna vs. NFAC, Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

Samudra Commotrade (P) Ltd., Kolkata vs. A.O, NFAC, New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1057/KOL/2023[2009-10]Status: DisposedITAT Kolkata15 Jan 2026AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144BSection 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1057/KOL/2023 Assessment Year: 2009-10 Samudra Commotrade (P) Ltd. A.O., NFAC, New Delhi Vs. (Appellant) (Respondent) PAN: AAMCS2512G Appearances: Assessee represented by : Miraj D. Shah, Ld. AR. Department represented by : Praveen Kishore, CIT (DR). Date of concluding the hearing : 29-October-2025 Date of pronouncing the order : 15-January-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commission…

Raj Kumar Singh, Patna vs. ITO, Ward-6(4), Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 341/PAT/2025[2016-17]Status: DisposedITAT Patna30 Dec 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 341/PAT/2025 Assessment Year: 2016-17 Raj Kumar Singh ITO, Ward-6(4), Patna Vs. (Appellant) (Respondent) PAN: CQAPS5076G Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 15-October-2025 Date of pronouncing the order : 30- December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)…

Gita Sharma, Durgapur vs. I.T.O., Ward - 2(4), Durgapur

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2267/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2267/KOL/2025 Assessment Year: 2017-18 Gita Sharma I.T.O., Ward-2(4), Durgapur Vs. (Appellant) (Respondent) PAN: DYKPS5528G Appearances: Assessee represented by : None. Department represented by : Pankaj Pandey, Addl. CIT, Sr. DR. Date of concluding the hearing : 09-December-2025 Date of pronouncing the order : 30-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Ta…

Rajib Dutta Gupta, Kolkata vs. I.T.O., Ward - 62(4), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2078/KOL/2025[2017-2018]Status: DisposedITAT Kolkata29 Dec 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 2078/KOL/2025 Assessment Year: 2017-18 Rajib Dutta Gupta I.T.O., Ward-62(4), Kolkata Vs. (Appellant) (Respondent) PAN: ADLPD4775B Appearances: Assessee represented by : None. Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR. Date of concluding the hearing : 11-November-2025 Date of pronouncing the order : 29-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of In…

Smt. Sneha Brahma, Legal Representative of Late Shyamal Kumar Brahma, Raiganj vs. ITO, Ward 2(4), Raiganj

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1085/KOL/2025[2013-2014]Status: DisposedITAT Kolkata29 Dec 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144BSection 147Section 148Section 246ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1085/KOL/2025 Assessment Year: 2013-14 Smt. Sneha Brahma, ITO, Ward-2(4), Raiganj Legal Representative of Late Vs. Shyamal Kumar Brahma (Appellant) (Respondent) PAN: AGXPB5990M Appearances: Assessee represented by : S.R. Nag, C.A. Department represented by : Subhendu Datta, CIT-DR. Date of concluding the hearing : 11-November-2025 Date of pronouncing the order : 29-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is ag…

Shankar, Patna vs. Income Tax Officer Ward- 6 (1), Patna

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 159/PAT/2025[2017-18]Status: DisposedITAT Patna02 Dec 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 159/PAT/2025 Assessment Year: 2017-18 Shankar ITO, Ward-6(1), Patna Vs. (Appellant) (Respondent) PAN: FQIPS9040D Appearances: Assessee represented by : N o n e Department represented by : Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 14-October-2025 Date of pronouncing the order : 03-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the ld. Commi…

Alok Kumar, Madhepura vs. ITO Ward 3(5), Saharsa

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 467/PAT/2024[2012-13]Status: DisposedITAT Patna19 Nov 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraalok Kumar, Ito Ward-3(5), S/O Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (Pan: Bpkpk1186D) (Appellant) (Respondent) Present For: Appellant By : K.P. Jalan, Ar Respondent By : Ashwani Kr. Singal, Jcit Date Of Hearing : 16.10.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld. Cit(A) Dated 14.05.2024. 2 Alok Kumar, Ay: 2012-13 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: K.P. Jalan, ARFor Respondent: Ashwani Kr. Singal, JCIT

Section 147Section 148Section 2Section 292BSection 54F

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Alok Kumar, ITO Ward-3(5), S/o Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (PAN: BPKPK1186D) (Appellant) (Respondent) Present for: Appellant by : K.P. Jalan, AR Respondent by : Ashwani Kr. Singal, JCIT Date of Hearing : 16.10.2025 Date of Pronouncement : 19.11…

Kripa Shanker, Patna vs. Income Tax Officer, Ward 4(1), Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 117/PAT/2025[2014-15]Status: DisposedITAT Patna12 Nov 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 148Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 117/PAT/2025 Assessment Year: 2014-15 Kripa Shanker Income Tax Officer, Ward- Vs. 4(1), Patna (Appellant) (Respondent) PAN: AWQPS3847R Appearances: Assessee represented by : Sudeep Sinha, Adv. Department represented by : Himanshu Kumar, JCIT. Date of concluding the hearing : 17-September-2025 Date of pronouncing the order : 12-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of…

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1230/KOL/2025 Assessment Year: 2015-16 Sarang Dealcom Pvt. Ltd. I.T.O., Ward-4(3), Kolkata Vs. (Appellant) (Respondent) PAN: AAPCS1410C Appearances: Assessee represented by : Ashok Barnwal, AR. Department represented by : Madhumita Das, Addl. CIT. Date of concluding the hearing : 07-August-2025 Date of pronouncing the order : 29-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissione…

Prakash Gupta, Gopalganj vs. The Income Tax Officer, Ward- 2 (4), Siwan

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 206/PAT/2025[2017-18]Status: DisposedITAT Patna10 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 206/PAT/2025 Assessment Year: 2017-18 Prakash Gupta ITO, Ward-2(4), Siwan Vs. (Appellant) (Respondent) PAN: BKRPG7108R Appearances: Assessee represented by : None. Department represented by : Rajat Datta, CIT(DR). Date of concluding the hearing : 16-September-2025 Date of pronouncing the order : 10-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1, Chandigarh [her…

Zaimur Rahman, East Champaran vs. Income Tax Department, NFAC, Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman Income Tax Department, Vs. NFAC, Delhi (Appellant) (Respondent) PAN: ARNPR9543H Appearances: Assessee represented by : Abhi Sarkar, Adv. Department represented by : Rajat Datta, CIT(DR). Date of concluding the hearing : 16-September-2025 Date of pronouncing the order : 07-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commis…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita ACIT, Central Circle-1, Vs. Guwahati (Appellant) (Respondent) PAN: AEJPK6947H Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 02-July-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

Saroj Devi, Patna vs. ITO, Ward- 6 (4), Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 242/PAT/2025[2016-17]Status: DisposedITAT Patna29 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 242/PAT/2025 Assessment Year: 2016-17 Saroj Devi ITO, Ward-6(4), Patna Vs. (Appellant) (Respondent) PAN: CRGPD0577E Appearances: Assessee represented by : Vishal Kr., Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 10-September-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of…

Diamond Tradecom Private Ltd., Maharashtra vs. National Faceless Appeal Centre (NFAC), Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1389/KOL/2023[2009-10]Status: DisposedITAT Kolkata29 Sept 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1389/KOL/2023 Assessment Year: 2009-10 Diamond Tradecom Private Ltd. National Faceless Appeal Centre (NFAC), Delhi Vs. (Appellant) (Respondent) PAN: AACCD8131A Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT (DR). Date of concluding the hearing : 14-August-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of t…

Rajesh Kumar, Patna vs. ITO, Ward- 3 (2), Gaya

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 234ASection 250Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 171/PAT/2025 Assessment Year: 2018-19 Rajesh Kumar ITO, Ward-3(2), Gaya Vs. (Appellant) (Respondent) PAN: BIQPK5133D Appearances: Assessee represented by : Rakesh Kumar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 21-July-2025 Date of pronouncing the order : 18-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Inc…

Shri Nityanand Pandey, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Sept 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 148Section 148(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2067/KOL/2024 Assessment Year: 2013-14 Shri Nityanand Pandey I.T.O., Ward - 23(1), Hooghly Vs. (Appellant) (Respondent) PAN: BDTPP2491R Appearances: Assessee represented by : Soumitra Choudhury, Advocate. Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR. Date of concluding the hearing : 21-July-2025 Date of pronouncing the order : 18-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the ord…

Starpoint Vinimay Private Limited, Kolkata vs. Asst Commissioner of Income Tax (OSD) Ward-1(1), Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 340/KOL/2025[2015-2016]Status: DisposedITAT Kolkata26 Aug 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 340/KOL/2025 Assessment Year: 2015-16 Starpoint Vinimay Private Asst. Commissioner of Limited Income Tax (OSD) Ward-1(1), Vs. Kolkata (Appellant) (Respondent) PAN: AAICS4169B Appearances: Assessee represented by : Rahul Hakani, AR. Department represented by : S.B. Chakraborty, Addl. CIT, Sr.DR. Date of concluding the hearing : 19-June-2025 Date of pronouncing the order : 26-August-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by…