DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AVIMA EXPORTS PRIVATE LIMITED, KOLKATA
Accordingly the ground No. 2 is dismissed by upholding the order of Ld
ITA 1439/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Nov 2025AY 2014-15
Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025
For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Raja Sengupta, DR
Section 131Section 133ASection 143(3)Section 68
delay of filing the appeal is hereby condoned.
03. The issue in Ground No. 1 by the Revenue is against the deletion of addition of Rs. 8,48,75,000/- by the Ld. CIT(A) as made by the AO on account of unexplained cash credit in respect of unsecured loans u/s 68 of the Act.
AVIM Exports Private Limited