Bansal v. ACIT

63 Taxmann.com 199Income Tax Appellate Tribunal2015#1939 most cited

What is Bansal v. ACIT authority for?

A statement made or income surrendered during search or survey proceedings, especially if later retracted, requires corroborating evidence to form the basis of an assessment, aligning with CBDT instructions to focus on evidence collection rather than confessions.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2016 to 2026.

Also referred to as

Bansal v. ACIT · Basant Bansal v. ACIT · Section 132(4) · Section 133A · Section 131 · surrender of income · retracted statement · search and survey · evidentiary value · corroborating evidence · CBDT instruction

Sections most often in play

Section 143(3)Section 68Section 133ASection 131Section 132(4)Section 132Section 148Section 147

Issues it is cited on

surrender of incomesection 142asection 150mat creditretracted statementshell companyaccumulated profitssection 158bdsection 80icsection 134section 2(22)section 142(2a)

Judgments citing Bansal v. ACIT

Deputy Commissioner of Income Tax (Central Circle)- 3(1), Kolkata vs. Auxinite Suppliers Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 139/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Apr 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Auxinite Suppliers Private Tax (Cc)-3(1) Limited 4Th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) Pan No. Aaecb3974H Co No. 11/Kol/2025 (Arising In Ita No. 139/Kol/2025 For A.Y. 2019-20) Dy. Commissioner Of Income Auxinite Suppliers Private Tax (Cc)-3(1) Limited 4Th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) Assessee By : S/Shri Rajeeva Kumar & Giridhar Dhelia, Ars Revenue By : Shri V. Vidhyadhar, Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 02.04.2026

For Appellant: S/Shri Rajeeva Kumar &For Respondent: Shri V. Vidhyadhar, DR
Section 132Section 133(6)Section 143(2)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Dy. Commissioner of Income Auxinite Suppliers Private Tax (CC)-3(1) Limited 4th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) PAN No. AAECB3974H CO No. 11/KOL/2025 (Arising in ITA No. 139/KOL/2025 for A.Y. 2019-20) Dy. Commissioner of Income Auxinite Suppliers Private Tax (CC)-3(1) Limited 4th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- K…

M/S. Pearl Tracom Pvt. Ltd., Kolkata vs. DCIT, Central Circle 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1201/KOL/2025[2019-2020]Status: HeardITAT Kolkata02 Apr 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Pearl Tracom Pvt. Ltd. Dcit, Central Circle 3(1) C/O M/S Salarpuriajajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3Rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aabcp9934G Assessee By : Shri Siddarth Jhajharia, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 02.04.2026 Date Of Pronouncement: 02.04.2026

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 133(6)Section 133ASection 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Pearl Tracom Pvt. Ltd. DCIT, Central Circle 3(1) C/o M/s SalarpuriaJajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AABCP9934G Assessee by : Shri Siddarth Jhajharia, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 02.04.2026 Date of pronouncement: 02.04.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

Sellamuthu Kabilan, Bengaluru vs. ACIT, Central Cricle 3, Coimbatore

ITA 3377/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 िनधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, 'सी' यायपीठ, चेन्नै। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मन् कुमार िर, न्यायिक सदस्य एवम् श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbato…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3368/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, C…

Krypton Distributors LLP (Earlier Known As Krypton Distributors Pvt. Ltd., Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1733/KOL/2025[2013-2014]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Krypton Distributors Llp (Earlier Known As Krypton Ito, Ward 12(1), Distributors P. Ltd.) Aaykar Bhawan, P-7, Flat No.1A, 1, Abdul Rasul Chowringhee Square, Vs. Avenue, Kalighat, Kolkata-700069, West Bengal Kolkata-700026, West Bengal (Appellant) (Respondent) Pan No. Aadck5298G Assessee By : Shri Manoj Katuruka, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Manoj Katuruka, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Krypton Distributors LLP (Earlier known as Krypton ITO, Ward 12(1), Distributors P. Ltd.) Aaykar Bhawan, P-7, Flat No.1A, 1, Abdul Rasul Chowringhee Square, Vs. Avenue, Kalighat, Kolkata-700069, West Bengal Kolkata-700026, West Bengal (Appellant) (Respondent) PAN No. AADCK5298G Assessee by : Shri Manoj Katuruka, AR Revenue by : Shri Pankaj Pandey, DR Date of hearing: 13.11.2025 Date of pronouncement: 02.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against…

ACIT CC 2(3) Ahmedabad, Ahmedabad vs. Aisha Dhiraj Gogia, Ahmedabad

In the result: 50. To summarize the final outcome:

ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD Before Shri Sanjay Garg, Judicial Member and Shri Narendra Prasad Sinha, Accountant Member ["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।] आयकर अपील िनधा"रण Sl. Appeal(s) / COs by : No(s) सं/ वष"/ अपीलाथ% / 'थ% / IT(SS)A No(s) Assess- Appellants बनाम/vs. Respondents /CO No(s). ment Year(s) 1. IT(SS)A Nos: 2015-16 The ACIT Anuradha 78/Ahd/2024 Cen.Cir-2(3) Shivkumar Gogia Ahmedabad 2, Krishvilla Bungalows Opp.Arman Bungalows Bodakdev Ahmedabad – 380 054 (Revenue) PAN:ACWPG 0100 H 2. CO 20…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1555/KOL/2025[2020-21]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-21

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1554/KOL/2025[2019-20]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-20

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six

ITA 1553/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-19

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubey

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA' D' BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) (Respondent) ITA No.1551/Kol/2025:…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1552/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-18

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1551/KOL/2025[2016-17]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-17

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1368/KOL/2025[2016-2017]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-2017

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1367/KOL/2025[2021-2022]Status: DisposedITAT Kolkata19 Nov 2025AY 2021-2022

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six

ITA 1366/KOL/2025[2020-2021]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-2021

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubey

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA' D' BENCH, KOLKATA BEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata (Respondent) PAN/GIR No.AAICS 9708 A (Appellant) DCIT, Central Circle-…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1365/KOL/2025[2019-2020]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-2020

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1364/KOL/2025[2018-2019]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-2019

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1363/KOL/2025[2017-2018]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-2018

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1439/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Nov 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Raja Sengupta, DR
Section 131Section 133ASection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Central Circle 4(3) AVIMA Exports Private Limited 4th NS Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAGCA5857N Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 03.09.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-27(here…

Alco Suppliers Private Limited, Guwahati vs. ITO, Ward 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 933/KOL/2025[2022-2023]Status: DisposedITAT Kolkata04 Nov 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Alco Suppliers Private Limited M/S Alco Suppliers (P) Ltd. National Faceless Assessment C/O Subhas Agarwal & Center, Associates (Advocate) Siddha Assessment Unit, Income Tax Vs. Gibson, 1, Gibson Lane, Suit Department, New Delhi No.213, 2Nd Floor, Kolkata- 700069, West Bengal (Appellant) (Respondent) Pan No. Aacca5182E Assessee By : Shri Siddarth Agarwal, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 04.11.2025

For Appellant: Shri Siddarth Agarwal, ARFor Respondent: Shri Raja Sengupta, DR
Section 143(2)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Alco Suppliers Private Limited M/s Alco Suppliers (P) Ltd. National Faceless Assessment C/o Subhas Agarwal & Center, Associates (Advocate) Siddha Assessment Unit, Income Tax Vs. Gibson, 1, Gibson Lane, Suit Department, New Delhi No.213, 2nd Floor, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN No. AACCA5182E Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 04.09.2025 Date of pronouncement: 04.11.2025 O R D E R Per Rajesh Kumar, AM: This is…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Vivek Gupta, Kolkata

The appeal of the revenue is dismissed

ITA 1557/KOL/2025[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 131Section 133ASection 143(3)Section 195Section 250Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.1557/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1558/Kol/2025 (Assessment Year 2014-2015) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Vivek Gupta, 22, New Road, Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the h…