Revision of the area of jurisdiction of the Debts Recovery Appellate Tribunals (DRATs) Kolkata
In exercise of the powers conferred by section 3 of the Recovery of Debts and Bankruptcy Act 1993, the Central Government has amended the area of jurisdiction of the Debts Recovery Appellate Tribunals
The summary of amendment made is as under:
| DRAT | Existing area of Jurisdiction | Revised area of Jurisdiction |
| Debts Recovery Tribunal No. 1, Kolkata, 9th Floor, Jeevan Sudha, 42C, Jawaharlal Nehru Road, Kolkata-700071 | Kolkata city covering the areas of the following police stations:- Hare Street, Park Street, Shakespeare Sarani, Bowbazar, Muchipara, Taltolla, Hastings, North port and Districts of Howrah and Hooghly of West Bengal | All districts of West Bengal (except Kolkata City, districts of Howrah, Hoogly, South 24 Parganas, Darjeeling, Jalpaiguri, Coochbehar, Uttar Dinajpur, Dakshin Dinajpur, Malda, Murshidabad, Birbhum, Alipurduar and Kalimpong) and Union territory of Andaman and Nicobar Island |
| Debts Recovery Tribunal No. 2, Kolkata, 7th Floor, Jeevan Sudha, 42C, Jawaharlal Nehru Road, Kolkata-700071 | All Districts of West Bengal (except Kolkata City, Districts of Howrah, Hooghly, North and South 24 Paraganas, Darjeeling, Jalpaiguri, Coochbehar, Uttar Dinajpur, Dakshin Dinajpur, Malda and Murshidabad) and Union Territory of Andaman and Nicobar Islands | Kolkata city covering the areas of the following police stations namely – Shyampukur, Jorabagan, Burtolla, Burrabazar, Posta, Jorasanko, Amherst Street, and area of any other Police Station which may be created in future in Kolkata City and District of South 24 Parganas of West Bengal |
| Debts Recovery Tribunal No. 3, Kolkata. 8th Floor, Jeevan Sudha, 42C, Jawaharlal Nehru Road, Kolkata-700071 | Kolkata city covering the areas of the following police stations:- Shyampukur, Jorabagan, Burtolla, Burrabazar, Posta, Jorasanko, Amherst Street and area of any other Police Station which may be created in future in Kolkata City and Districts of North and South 24 Paraganas of West Bengal | Darjeeling, Jalpaiguri, Coochbehar, Uttar Dinajpur, Dakshin Dinajpur, Malda, Murshidabad, Birbhum, Alipurduar and Kalimpong districts of West Bengal |
Download Notification No. S.O. 5902 (E) dated 16/12/2025 Click Here >>
- In denovo assessment , AO to apply independent mind without influenced by remarks
- Stock items of different value cannot be taken as basis for computing stock position
- Revision of the area of jurisdiction of the DRATs, Kolkata
- Non-compete fee held as allowable revenue expenditure u/s 37(1) of IT Act – Supreme Court
- Deduction of interest on borrowed funds invested in sister concern for acquiring controlling interest allowed
