Calcutta HC Quashes ₹50,000 Cost Imposed on Small Trader in Income Tax Appeal

Abdul Mannan Vs ITO (Calcutta High Court) The Calcutta High Court, in the case of Abdul Mannan Vs ITO concerning the assessment year 2017-18, adjudicated an appeal filed by the assessee against an order passed by the Income Tax Appellate Tribunal (ITAT), ‘SMC’ Bench, Kolkata, on July 15, 2025. While the assessee was not aggrieved by the Tribunal’s decision to remand the matter for a fresh assessment, the core dispute centered on the imposition of a hefty cost of Rs.50,000 for the restoration of the appeal. The assessee, identified as a small trader dealing in glass articles, ...