ABC INDIA LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 1645/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle 11(1) Abc India Limited Aaykar Bhawan, P-7, 40/8, Ballygunj Circular Road Chowringhee Square, Kolkata- Vs. Kolkata-700019, West Bengal 700069, West Bengal (Respondent) (Appellant) Pan No. Aacca2035J Assessee By : Shri S.K. Pransukhka, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026
For Appellant: Shri S.K. Pransukhka, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 119Section 142(1)Section 143(2)Section 143(3)Section 144
127(1) who are of the rank of Commissioner or above. No document has been produced on the file by the Department to show that the case was transferred by the competent authority from ITO, Ward-23(3), Hooghly to ACIT, Circle-23(1), Hooghly. Even, there is no document on the file that the ACIT, Circle-23(1), Hooghly