CIT v. Sunil Aggarwal

64 Taxmann.com 107High Court2015#952 most cited

What is CIT v. Sunil Aggarwal authority for?

An addition based solely on an assessee's admission during a Section 132 search, which is subsequently retracted with a verifiable explanation, is not justified if the Assessing Officer fails to accept the explanation and adds the amount as unexplained cash credit.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Sunil Aggarwal · Section 132 · Section 132(4) · retracted statement · admission during search · surrender of income · undisclosed income · unexplained cash credit · addition unjustified · search assessment · evidence retraction

Also reported as

237 Taxmann 512

Sections most often in play

Section 143(3)Section 132(4)Section 147Section 132Section 153ASection 148Section 68Section 133A

Issues it is cited on

place of effective managementsection 6(3)section 127(1)legal expensessurrender of incomeshell companystatement under section 132(4)retracted statementsection 131(1a)retraction of statementpeak credit theoryddt

Judgments citing CIT v. Sunil Aggarwal

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)- 3(1), KOLKATA, 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…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEEPAVALI BALU MAHENDRA,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(4), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1715/HYD/2025[2023-24]Status: DisposedITAT Hyderabad09 Jan 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1715/Hyd/2025 Assessment Year 2023-2024 Deepavali Balu The Dcit, Vs. Mahendra, Hyderabad. Central Circle-2(4), Pin – 500 096 Telangana. Hyderabad – 500 004. Pan Adspd2577N Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca, C. Maheshwar Reddy राज" व "ारा /Revenue By: Ms Kritika Jaiswal, Sr. Ar

For Appellant: CA, C. Maheshwar ReddyFor Respondent: MS Kritika Jaiswal, Sr. AR
Section 131Section 143(3)Section 69A

…1 ITA.No.1715/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1715/Hyd/2025 Assessment Year 2023-2024 Deepavali Balu The DCIT, vs. Mahendra, Hyderabad. Central Circle-2(4), PIN – 500 096 Telangana. Hyderabad – 500 004. PAN ADSPD2577N Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA, C. Maheshwar Reddy राज" व "ारा /Revenue by: MS Kritika Jaiswal, Sr. AR सुनवाई की तारीख/Date of hearing: 18.12.2025 घोषणा की तारीख/Pronouncement: 09.…

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, 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, 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, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

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

ITA 1553/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-19
For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nKOLKATA' D' BENCH, KOLKATA\nBEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND\nPRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nITA No.1363/Kol/2025: Assessment Year: 2017-18\nITA No.1364/Kol/2025: Assessment Year: 2018-19\nITA No.1365/Kol/2025: Assessment Year: 2019-20\nITA No.1366/Kol/2025: Assessment Year: 2020-21\nITA No.1367/Kol/2025: Assessment Year: 2021-22\nITA No.1368/Kol/2025: Assessment Year: 2016-17\nShree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3),\nPvt Ltd.,6, Hungerford, 3rd floor, Kolkata\nKolkata\nPAN/GIR No.AAICS 9708 A (Appellant) (Re…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, 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, 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\nappeals of the revenue are dismissed

ITA 1366/KOL/2025[2020-2021]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-2021
For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nKOLKATA' D' BENCH, KOLKATA\nBEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND\nPRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nITA No.1363/Kol/2025: Assessment Year: 2017-18\nITA No.1364/Kol/2025: Assessment Year: 2018-19\nITA No.1365/Kol/2025: Assessment Year: 2019-20\nITA No.1366/Kol/2025: Assessment Year: 2020-21\nITA No.1367/Kol/2025: Assessment Year: 2021-22\nITA No.1368/Kol/2025: Assessment Year: 2016-17\nShree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3),\nPvt Ltd.,6, Hungerford, 3rd floor,\nKolkata\nKolkata\n(Respondent)\nPAN/GIR No.AAICS 9708 A…

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, 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…

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