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
![Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mismatch-between-contract-receipts-reflected-in-Form-26AS-and-Income-Tax-Return-Mismatch-between-contract-receipts-Income-Tax-Return-Form-26AS-ITAT-directs-Re-adjudication-taxscan.jpg "Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]")
Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Kolkata Bench directed readjudication due to mismatch found between contract receipts reflected in form...
![Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Income-Tax-Transportation-Charges-Income-Tax-Return-ITAT-taxscan.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]")
![ITAT Upholds disallowance in respect of Delay in Deposit of Employees Contribution Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-disallowance-in-respect-of-Delay-in-Deposit-of-Employeesb-Contribution-Fund-TAXSCAN.jpg "ITAT Upholds disallowance in respect of Delay in Deposit of Employees Contribution Fund [Read Order]")
![Addition made by AO in Respect of Share Capital without Considering Relevant Documents and Evidences: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Rejection-of-Claim-of-Exemption-of-Income-Tax-Act-due-to-Utilisation-of-Income-for-Religious-Expenses-More-than-Prescribed-Limit-TAXSCAN-1.jpg "Addition made by AO in Respect of Share Capital without Considering Relevant Documents and Evidences: ITAT Deletes Addition [Read Order]")
![ITAT Deletes Addition made by AO on ground of Disclosure of Genuine Documents of Land Purchase u/s 56(2)(vii) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Deletes-Addition-made-by-AO-on-ground-of-Disclosure-of-Genuine-Documents-of-Land-Purchase-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Deletes Addition made by AO on ground of Disclosure of Genuine Documents of Land Purchase u/s 56(2)(vii) of Income Tax Act [Read Order]")
ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) upheld the non granting of Tax Deducted at Source (TDS) benefits on the ground of nondeposition of TDS in the income of the...
![ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-TDS-Non-Granting-of-TDS-Benefits-Non-Deposition-of-TDS-Income-of-Assessee-ITAT-Upholds-Non-Granting-of-TDS-taxscan.jpg "ITAT Upholds Non Granting of TDS Benefits on ground of Non Deposition of TDS in Income of Assessee [Read Order]")
Involvement of Tax Effect Less than Prescribed Monetary Limit by CBDT for Filing Appeal: ITAT Dismisses Appeal of Revenue [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeal filed by the revenue on the ground of the tax effect involved was less than the prescribed monetary limit by the...
![Involvement of Tax Effect Less than Prescribed Monetary Limit by CBDT for Filing Appeal: ITAT Dismisses Appeal of Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Involvement-of-Tax-Effect-Prescribed-Monetary-Limit-by-CBDT-CBDT-for-Filing-Appeal-Filing-Appeal-ITAT-Dismisses-Appeal-of-Revenue-Appeal-of-Revenue-taxscan.jpg "Involvement of Tax Effect Less than Prescribed Monetary Limit by CBDT for Filing Appeal: ITAT Dismisses Appeal of Revenue [Read Order]")
Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without giving the sufficient opportunity of hearing to the...
![Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Addition-made-by-AO-AO-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench directed readjudication on reason of auditor inadvertently shown wrong disallowance sum under Section 43B of Income Tax Act, 1961 in audit...
![Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Auditor-Wrong-Disallowance-Sum-Income-Tax-Act-Audit-Report-income-tax-taxscan.jpg "Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]")
Income from Unexplained cash u/s 68 of Income Tax Act can't be claimed as an Exemption: ITAT dismisses Appeal [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) held that Income received from the unexplained cash under Section 68 of the Income Tax, 1961 Act can’t be claimed as an exemption under...
![Income from Unexplained cash u/s 68 of Income Tax Act cant be claimed as an Exemption: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-from-Unexplained-cash-Unexplained-cash-Income-Tax-Act-Exemption-ITAT-dismisses-Appeal-taxscan.jpg "Income from Unexplained cash u/s 68 of Income Tax Act cant be claimed as an Exemption: ITAT dismisses Appeal [Read Order]")
No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that there would be no additions made in the absence of incriminating material found during the search action. The Assessee, M/s...
![No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Incriminating-Material-Absence-of-Incriminating-Material-Addition-ITAT-dismisses-Appeal-ITAT-Appeal-taxscan.jpg "No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]")
![ITAT deletes Addition made on Interest Receipt without Jurisdiction by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-deletes-Addition-made-on-Interest-Receipt-without-Jurisdiction-by-CITA-Jurisdiction-Interest-Receipt-Addition-made-on-Interest-Receipt-without-Jurisdiction-Taxscan.jpg "ITAT deletes Addition made on Interest Receipt without Jurisdiction by CIT(A) [Read Order]")