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Section 343 Section 36(1)3 Section 260A3 Section 36(2)2 Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. AMBUJA NEOTIA HEALTHCARE VENTURE LIMITED

ITAT/169/2025HC Calcutta10 Sept 2025

Bench: : The Hon'Ble The Chief Justice T.S. Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 10Th September, 2025. Appearance : Mr. Soumen Bhattacharjee, Adv., …For Appellant.

Section 260ASection 35A

section 35AD of the Income Tax Act, 1961 ?” We have heard Mr. Soumen Bhattacharjee, learned standing counsel for the appellant/department and Mr. Soumya Kejriwal, learned counsel for the respondent/assessee. 2 The impugned order was passed on 5.7.2023 and the certified copy of the order was received by the department on 5.9.2023. The appeal ought to have been filed not later

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

ITAT/46/2020HC Calcutta23 Nov 2022

HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. AMBUJA NEOTIA HEALTHCARE VENTURE LIMITED

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. AMBUJA NEOTIA HEALTHCARE VENTURE LIMITED

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD