Search: reassessment u/s 147

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Section 2636 Section 1515 Section 683 Section 1473 Section 1482 Section 143(3)2 Unexplained Cash Credit2 Reassessment2 Reopening of Assessment

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ROYAL TOUCH FABLON PRIVATE LIMITED

The appeal is dismissed

ITAT/132/2025HC Calcutta03 Dec 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 143(2)Section 147Section 148Section 68

cash credit U/s. 68 of the I.T. Act without considering the fact that income escaping assessment in reasons recorded has also been considered as unexplained and taken due cognizance of ? d) WHETHER in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law by not following the judicial principles laid down

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S DANIEL COMMODITIES PRIVATE LIMITED

The appeal is dismissed