RADHANAGAR COLD STORES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 9(3), , KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 777/KOL/2025[2018-2019]Status: DisposedITAT Kolkata20 Nov 2025AY 2018-2019
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 777/Kol/2025 Assessment Year: 2018-2019 Radhanagar Cold Stores Pvt. Limited,...……Appellant 161, Rajakatra Building, 1St Floor, Netaji Subha Road, Burrabazar, Kolkata-700007 [Pan:Aabcr5647N] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-9(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Palash Chttopadhyay, Fca, Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2025 Date Of Pronouncing The Order: November 20, 2025 O R D E R
Section 142(1)Section 36(1)(ii)
both on facts and in law in sustaining the action of the Assessing Officer in making a disallowance of Rs.4,54,966/- under section 36(1)(ii) of the Act, being bonus paid to the staff of the company by holding that such payments are in lieu of dividend ... both on facts and in law in sustaining the action of the Assessing Officer in mistakenly concluded that the deduction claimed does revoke section 36(1)(ii) of the Act considering the 3CA report has been wrongfully mentioned as Rs.3,08,839/- as bonus paid to the employees without considering