SANJAY KUMAR GUPTA,BURDWAN vs. ACIT, CENTRAL CIRCLE 2(1), , KOLKATA
In the result, both the appeals of the assessee are allowed
ITA 791/KOL/2025[2021-2022]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-2022
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm It(Ss)A No. 50/Kol/2025 (Assessment Year: 2020-21) Sanjay Kumar Gupta Jamuria Hat, Jamuria Thana Acit, Cc 2(1) More, Bypass Road, 110, Shantipally, E.M. Bypass, Vs. Jamurai, Burdwan, Kolkata-700107, West Bengal West Bengal-713336 (Appellant) (Respondent) Pan No. Aczpg4735H Assessee By : Shri S.K. Tulsiyan & Ms. Sonam Bajoria, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 13.08.2025 Date Of Pronouncement: 11.11.2025
For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR
Section 132Section 142(1)Section 143(3)Section 153A
68, 69, 694. 698. 69C and 69D. provisions of section 115BBE were not attracted"
vi. Accordingly, we direct the ld. AO to apply normal rate of tax as applicable to the business/ other source of income. Needless to state that the income assessed in A.Y. 2020-21 shall be excluded from ITA Nos. 50 &791/KOL/2025
Sanjay Kumar Gupta; A.Ys
