PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S DANIEL COMMODITIES PRIVATE LIMITED
The appeal is dismissed
ITAT/155/2025HC Calcutta14 Jan 2026
Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 14Th January, 2026
Section 143(3)Section 147Section 151Section 263Section 68
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III. Whether the Learned Income Tax Appellate Tribunal has committed substantial error
in law by deleting the addition of Rs. 10,60,00,000/- made by the Assessing Officer as
unexplained cash credit under section 68 of the Act?
IV. Whether the Learned Income Tax Appellate Tribunal has committed substantial error
in law in not taking the cognizance
