DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA
In the result, the appeals of the assessee are partly allowed and\nappeals of the Revenue are dismissed
ITA 1496/KOL/2025[2017-18]Status: DisposedITAT Kolkata18 Dec 2025AY 2017-18
Bench: SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nIT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025\n(Assessment Year: 2017-18 to 2020-21, 2021-22)\nAmar Kumar Agarwal\nC/o M/s Salarpuria Jajodia&\nCO.7, CR Avenue, 3rd Floor,\nKolkata-700072, West Bengal\n(Appellant)\nDCIT, CC 4(3)\nAaykarBhawanPoorva,\nVs.110, Shantipally, E.M. Bypass,\nKolkata-700107, West Bengal\n(Respondent)\nPAN No. ADDPA3301L\nITA Nos.1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025\n(Α.Υ.: 2017-18, 2018-19, 2020-21,
Section 132Section 153ASection 44ASection 69A
bogus purchases.\"\n8.
2. 6. Further, reliance is also placed in the case of 'M/S. Alokik Steels Pvt. Ltd Village\nvs Principal Commissioner Of Income on 3 March, 2021, ITA No. 861/JP/2019', the\nHon'ble ITAT, Jaipur had held as under:-\n\"Further, there is no dispute regarding the quantum of unaccounted turnover
