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
![TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Credit-PAN-Deductors-ITAT-Taxscan.jpeg "TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT [Read Order]")
TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the TDS credit cannot be denied to the assessee due to mentioning of...
![ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITO-jurisdiction-assessee-notice-ITAT-assessment-proceedings-void-ab-initio-Taxscan.jpg "ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]")
![Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Bank-Interest-Deduction-P-L-Account-Pre-Operative-Expenses-Disallowance-ITAT-taxscan.jpg "Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]")
![Non-Compliance of Summons issued by Income Tax Authorities: ITAT upholds Levy of Rs. 10k as Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NonCompliance-Summons-Income-Tax-Authorities-ITAT-Penalty-Taxscan.jpeg "Non-Compliance of Summons issued by Income Tax Authorities: ITAT upholds Levy of Rs. 10k as Penalty [Read Order]")
Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal has held that original assessment was neither erroneous nor prejudicial to the revenue and quashes revisional proceedings. The appellant, Deepak...
![Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Original-Assessment-Erroneous-Prejudicial-Revenue-ITAT-Revisional-Proceedings-Taxscan.jpg "Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]")
Appeal Delayed due to Medical Grounds and Lack of Proper Legal Advise: ITAT condones Delay of 4 Years [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has condoned a delay of 1535 days (approximately 4 years) in filing the appeal since the assessee has reasonable ground for such delay due to...
![Appeal Delayed due to Medical Grounds and Lack of Proper Legal Advise: ITAT condones Delay of 4 Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Appeal-Medical-Grounds-Lack-of-Proper-Legal-Advise-ITAT.jpg "Appeal Delayed due to Medical Grounds and Lack of Proper Legal Advise: ITAT condones Delay of 4 Years [Read Order]")
Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the adjudicating authorities under the Income Tax Act, 1961 cannot grant approval under section 10(23C) with retrospective effect...
![Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Adjudicating-Authorities-Income-Tax-Act-grant-Retrospective-Effect-ITAT-Taxscan.jpg "Adjudicating Authorities under Income Tax Act cannot grant Approval u/s 10(23C) with Retrospective Effect: ITAT [Read Order]")
Addition merely based on Oath made during Survey is Invalid without Supporting Evidence: ITAT [Read Order]
The ITAT, Kolkata bench has held that the addition made on the basis of statement made on oath by the assessee during the course of survey cannot be the sole reason for income tax addition unless the...
![Addition merely based on Oath made during Survey is Invalid without Supporting Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addition-Oath-Survey-Supporting-Evidence-ITAT-taxscan.jpg "Addition merely based on Oath made during Survey is Invalid without Supporting Evidence: ITAT [Read Order]")
ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has quashed a revisional order passed under section 263 of the Income Tax Act, 1961 on the ground that the Commissioner failed to mention the...
![ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Revisional-Order-AO-Assessment-order-Erroneous-Taxscan.jpg "ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]")
Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the donation made to the local clubs/bodies during festival/sports to have good relations with them for the smooth running...
![Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Donation-local-clubs-local-bodies-festival-sports-Expenditure-ITAT-Deduction-Taxscan.jpg "Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]")
Sales Tax Subsidy received for expansion of Assessee's existing industry is Capital in Nature: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench ruled that the Sales Tax subsidy received for expansion of Assessee's existing industry is Capital in Nature. The respondent assessee, Emami...
![Sales Tax Subsidy received for expansion of Assessees existing industry is Capital in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Sales-Tax-subsidy-industry-Capital-in-Nature-ITAT-Taxscan.jpg "Sales Tax Subsidy received for expansion of Assessees existing industry is Capital in Nature: ITAT [Read Order]")