ITAT Kolkata
Explore the latest ITAT Kolkata judgments, orders, and appellate decisions on direct tax matters from the Kolkata bench of the Income Tax Appellate Tribunal
![ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Section-263-Income-Tax-Act-ITAT-Invalidates-Section-263-Taxscan.jpg "ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]")
ITAT Invalidates Section 263 Revision: Questions PCIT's Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]
In a recent ruling decision, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) quashed the revisionary order under Section 263 of the...
![12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/TDS-TDS-Disallowance-Disallowance-TDS-Disallowance-Section-40aia-ITAT-Remands-Case-AO-AO-for-Verification-and-Reassessment-ITAT-Remands-Case-taxscan.jpg "12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment [Read Order]")
![Denial of TDS and Advance Tax Credits for Amalgamated Company: ITAT Directs AO to Grant Credits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Denial-of-TDS-and-Advance-Tax-Credits-Tax-Credits-ITAT-ITAT-Directs-AO-TDS-assessment-order-Departmental-Representativ-Taxscan.jpg "Denial of TDS and Advance Tax Credits for Amalgamated Company: ITAT Directs AO to Grant Credits [Read Order]")
![Surcharge on Income Tax Applicable only on Income Exceeding Rs. 50 Lakhs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Surcharge-Surcharge-on-Income-Tax-Income-Tax-Income-Tax-Applicable-Income-Exceeding-ITAT-taxscan.jpg "Surcharge on Income Tax Applicable only on Income Exceeding Rs. 50 Lakhs: ITAT [Read Order]")
![Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Filing-Appeal-Multiple-PAN-cards-AO-for-Fresh-Hearing-Income-Tax-Appellate-Tribunal-Income-Tax-taxscan.jpg "Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]")
![Unexplained Cash Deposit of ₹6.5 Lakh during Demonetization: ITAT Remands Case for fresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Demonetization-Unexplained-Cash-Deposit-ITAT-Remands-Case-taxscan.jpg "Unexplained Cash Deposit of ₹6.5 Lakh during Demonetization: ITAT Remands Case for fresh [Read Order]")
![Tax Effect below Threshold Limit: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Tax-Effect-Below-Threshold-Limit-ITAT-ITAT-Dismisses-ITAT-Dismisses-Revenues-Appeal-Threshold-Limit-CBDT-Kolkata-Bench-of-ITAT-Income-tax-revenue-appellant-Taxscan.jpg "Tax Effect below Threshold Limit: ITAT dismisses Revenues Appeal [Read Order]")
ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 24-day delay in filing Form 10B due to technical issues and granted exemption under section 11 of Income Tax Act,1961. Kaydee...
![ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Form-10B-Filing-Form-Due-to-Technical-Issues-Income-Tax-Act-taxscan.jpg "ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]")
Penalty Levy u/s 271(1)(c): ITAT Dismisses Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal(ITAT) dismissed the appeal of the assessee regarding the penalty levy under Section 271(1)(c) of Income Tax Act,1961 for Assessment Year 2013-14, as...
![Penalty Levy u/s 271(1)(c): ITAT Dismisses Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-dismissal-Vivad-Se-Vishwas-Scheme-appeal-withdrawn-ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Income-Tax-taxscan.jpg "Penalty Levy u/s 271(1)(c): ITAT Dismisses Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]")
S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) rules that Section 68 of Income Tax ACt, 1961 cannot be invoked for non-appearance before the Assessing Officer ( AO ) when genuineness is...
![S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Kolkata-genuineness-established-non-appearance-Section-68-of-Income-Tax-Act-taxscan.jpg "S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]")
![Invalid Reassessment Notice due to Lack of PCCIT Approval: ITAT quashes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Invalid-Reassessment-Notice-Reassessment-Notice-PCCIT-PCCIT-Approval-ITAT-ITAT-Quashes-Additions-Reassessment-Reassessment-Notice-Due-to-Lack-of-PCCIT-Approval-Assessing-Officer-Income-Tax-Act-Taxscan.jpg "Invalid Reassessment Notice due to Lack of PCCIT Approval: ITAT quashes Additions [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT upholds CIT(A)'s deletion of ₹2.27 Crore Addition [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]'s decision to delete the ₹2.27 crore addition made by the Assessing Officer ( AO )...
![Unexplained Cash Deposits u/s 69A: ITAT upholds CIT(A)s deletion of ₹2.27 Crore Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Unexplained-Cash-Deposits-TAXSCAN.jpg "Unexplained Cash Deposits u/s 69A: ITAT upholds CIT(A)s deletion of ₹2.27 Crore Addition [Read Order]")