ISHTIYAQUE AHMED,KOLKATA vs. DCIT/ACIT, CC-4(3),, KOLKATA
In the result, all the captioned appeals of the assessee are allowed
ITA 2069/KOL/2025[2019-2020]Status: DisposedITAT Kolkata08 Dec 2025AY 2019-2020
Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.
Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69
reassessment proceedings were initiated by the Assessing Officer by issuing notice u/s 148 of IT Act dated 13/01/2023 and the assessee filed his return of income in response to notice u/s 148 of Act showing same income of Rs.4,18,940/- as computed u/s 44AD on presumptive basis and disclosed in return of income u/s 139(4) of Act. Accordingly
