ITAT Kolkata Bench

JCIT (IN-SITU), CIRCLE-4(1), KOLKATA, KOLKATA vs TEZAS TRADING COMPANY PVT LTD, KOLKATA

SRI SANJAY GARG (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)

MRITRAYEE DAS,KOLKATA vs DCIT, CIR-27(1), HALDIA. , HALDIA

SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ), SHRI RAKESH MISHRA (Accountant Member)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs FUNNY COMMOTRADE PRIVATE LIMITED, KOLKATA

M/S TDK INDIA PVT. LTD.(FORMERLY KNOWN AS M/S EPCOS INDIA PVT. LTD.),KOLKATA vs DCIT, CIR. 11(1), KOLKATA

M/S TDK INDIA LIMITED (FORMERLY KNOWN AS EPCOS INDIA PVT. LTD.),KOLKATA vs DCIT, CIR. -11(1), KOLKATA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

JERMEL'S ACCADEMY,SILIGURI vs ITO, WARD - 1(4), SILIGURI, SILIGURI

SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

JERMEL'S ACCADEMY,SILIGURI vs ITO, WARD - 1(4), SILIGURI, SILIGURI

SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

JERMEL'S ACCADEMY,SILIGURI vs I.T.O., WARD - 1(4), SILIGURI, SILIGURI

SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

DAKSHIN DAMODAR RICE MILL PRIVATE LIMITED,BANKURA MORE, MUCHKHANDA vs ACIT, CIR-1, BURDWAN, BURDWAN

SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

MAITHAN ALLOYS LTD,KOLKATA vs DCIT, CIR. 1(1), KOLKATA

MAITHAN ALLOYS LTD,KOLKATA vs DCIT, CIR. 1(1), KOLKATA

M/S PASHUPATI DEALCOM PVT. LTD.,KOLKATA vs ITO, WARD-7(1), KOLKATA

Shri Sanjay Garg (Judicial Member), Shri Rajesh Kumar, Accountant Member] I.T.A. No. 332/Kol/2024 Assessment Year: 2013-14 M/s Pashupati Dealcom Pvt. Ltd. Vs. ITO, Ward-7(1), Kolkata (PAN: AAECP 8023 D) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 10.01.2025 Date of Pronouncement/ आदेश उद्घोषणा की तिथि 21.01.2025 For the Appellant/ निर्धारिती की ओर से Shri Miraj D Shah, A.R For the Respondent/ राजस्व की ओर से Shri Sailen Samaddar, Addl. CIT, Sr. D.R ORDER

UNICORN DEALTRADE PVT. LTD.,KOLKATA vs CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU

MAYURA MOHTA,MUMBAI vs D.C.I.T., CIRCLE - 29,, KOLKATA

or two year after or to be constructed within three years after the date on which the transfer took place. However, in the instant case, new property was acquired on 12.03.2014, which is more than 1 year from the date of sale of the old house and therefore, denied the claim u/s 54 of the Act.

ADIDARSHAN TRADEWING PRIVATE LIMITED,KOLKATA vs I.T.O., WARD - 12(2), KOLKATA, KOLKATA

SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

A T AND S INDIA PRIVATE LIMITED,NANJANGUD,MYSORE vs PRINCIPAL COMMISSIONER OF INCOME TAX,KOLKATA-2, KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

SHYAMAL KUNDU,KOLKATA vs DCIT, CIRCLE - 32(1), KOLKATA, KOLKATA

M/S. ANNAPURNA PROPERTIES,KOLKATA vs DCIT, CIRCLE - 31, KOLKATA, KOLKATA

SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

ACIT, C.C -2(1), KOL, KOLKATA vs SONA VETS (P) LTD. , KOLKATA

SRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

INCOME TAX OFICER, WARD - 7(1), KOLKATA, KOLKATA vs R J C DEVELOPERS PVT LTD, KOLKATA

SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)