AdvertisementAnjali Packaging Vs DCIT (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata, considered an appeal filed by the assessee against the order dated 13.08.2025 passed by the National Faceless Appeal Centre (NFAC) under Section 250 of the Income-tax Act, 1961 for Assessment Year 2021-22. The assessee, belonging to the State of Sikkim, filed its return of income on 05.12.2021 declaring nil income after claiming deduction of ₹78,86,852 under Section 80IE of the Act. The Central Processing Centre (CPC), Bengaluru processed the return under Section 143(1) on 02.11.2022 and disallowed the...