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INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
Duvvuru RL Reddy, VP
Sree Sree Lachhminarain Jew Ramchandra Jew Shambsada Shew Jew – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. the appellant's status as a trust requires determining applicable tax rates. (Para 2 , 3) |
| 2. discussion on the applicability of section 167b in assessing taxation rates. (Para 4 , 5) |
| 3. the court analyzed the benefits of using individual tax rates based on defined beneficiary status. (Para 6) |
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ)
I.T.A. No. 366/KOL/2025 Assessment Year: 2024-2025 Sree Sree Lachhminarain Jew Ramchandra Jew Shambsada Shew Jew,…………………………..…Appellant
61, Keshab Chandra Sen Street, Raja Ram Mohan Sarani, S.O., Kolkata-700009 [PAN:AAAJS2050A]
-Vs.-
Income Tax Officer,…………………..…………..Respondent Ward-37(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by:
Shri Sheetal Khemka, C.A., appeared on behalf of the assessee Shri Susanta Saha, Sr. D.R., Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: June 26, 2025 Date of pronouncing the order: August 25, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Additional/ Joint Commissioner of Income Tax (Appeals)-1, Coimbatore dated 30.12.2024 passed for Assessm
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