ITAT Kolkata Bench
22,285 judgments
MANAV SEVA TRUST,KOLKATA vs AO WARD 1 (4), KOLKATA
Shri Duvvuru RL Reddy (Vice President)
RATNAKAR MERCHANDISE PVT. LTD.,KOLKATA vs ITO, WARD-4(1), KOLKATA
Shri Duvvuru RL Reddy (Vice President)
PURUSHOTTAMLAL SINGHANIA,KOLKATA vs ITO, WARD 36(5), KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
SHARMA REAL ESTATE PVT. LTD.,MALDA vs A.C.I.T., CIRCLE - 3(1), MALDA
Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Sanjay Awasthi (Accountant Member)
RAMKRISHNA MANDAL INSTITUTE OF EDUCATION,HOWRAH vs I.T.O., WARD - 1(1), (EXEMPTION), KOLKATA
Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Sanjay Awasthi (Accountant Member)
TEDDY TOY PVT. LTD.,KOLKATA vs I.T.O., WARD - 8(1), KOLKATA
the Ld. CIT(A), the assessee submitted that due to an oversight claim u/s 801JJAA of the Act was tendered instead of u/s 80IAC of the Act. However, the Ld. CIT(A) found that in clause 33 of the audit report (Form 3CD) the claiming of deduction u/s 80JJAA of the Act was mentioned. Also, the procedural formalities pertaining to any claim u/s I.T.A. No.1793/Kol/2024 Teddy Toy Pvt. Ltd.
BANSAL FOUNDATION,KOLKATA vs I.T.O., WARD - 1(2), EXEMPTION, KOLKATA, KOLKATA
Shri Duvvuru RL Reddy (Vice President)
RAPID COMMOTRADE PVT. LTD. ,KOLKATA vs ITO, WARD-7(1), KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma (Judicial Member)
SUNNY TREXIM PRIVATE LTD., ,KOLKATA vs DCIT, CIRCLE - 5(1), , KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos.643 & 644/Kol/2024 Assessment Years: 2010-11 & 2013-14 Sunny Trexim Pvt. Ltd. (PAN: AADCS 6026 Q) Vs. DCIT, Circle-5(1), Kolkata Appellant / (अपीलाथȸ) Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 18.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.12.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Sunil Surana, FCA For the Respondent/ राजèव कȧ ओर से Shri Pradip Kumar Biswas, Addl. CIT ORDER
SUNNY TREXIM PRIVAT LTD., ,KOLKATA vs DCIT, CIRCLE - 5(1), KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos.643 & 644/Kol/2024 Assessment Years: 2010-11 & 2013-14 Sunny Trexim Pvt. Ltd. (PAN: AADCS 6026 Q) Vs. DCIT, Circle-5(1), Kolkata Appellant / (अपीलाथȸ) Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 18.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.12.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Sunil Surana, FCA For the Respondent/ राजèव कȧ ओर से Shri Pradip Kumar Biswas, Addl. CIT ORDER
INCOME TAX OFFICER, WARD-10(2), KOLKATA, KOLKATA vs BASUKINATH RETAILS PRIVATE LIMITED, KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
RAM AWATAR DHOOT,KOLKATA vs WARD22(4) KOLKATA, KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(2), KOLKATA, AAYAKAR BHAWAN POORVA vs MANSAMATA VYAPAAR PRIVATE LIMITED, KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
DCIT CIR-4(1), KOLKATA, KOLKATA vs ANDREW YULE AND COMPANY LIMITED, KOLKATA
SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1916/KOL/2024 Assessment Year: 2013-14 D.C.I.T, Cir-4(1), Kolkata ………. Appellant Vs. Andrew Yule & Company Limited ......... Respondent Yule House, 8 Dr. Rajendra Prasad Sarani, Kolkata-700001. (PAN: AACCA4245Q) Appearances: Appellant represented by : Shri Bonnine Debbarma, Addl. CIT, DR Respondent represented by : N o n e Date of concluding the hearing : December 9th, 2024 Date of pronouncing the order : D
SHYAMAL KUMAR GHOSH,KOLKATA vs I.T.O., WARD - 33(5), KOLKATA
Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)
DCIT, CC-1(3), KOLKATA, KOLKATA vs RAIC INTEGRATED SPONGE POWER PRIVATE LIMITED, KOLKATA
SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)
DCIT, CC-1(3), KOLKATA, KOLKATA vs RAIC INTEGRATED SPONGE POWER PRIVATE LIMITED, KOLKATA
SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)
DCIT, CC-1(3), KOLKATA, KOLKATA vs S M NIRYAT PVT. LTD., KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos.1444 to 1446/Kol/2024 Assessment Years: 2015-16, 2018-19 & 2019-20 DCIT, CC-1(3), Kolkata Vs. S. M. Niryat Pvt. Ltd. (PAN: AAJCS 7460 E) Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 28.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.12.2024 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Tanmoy Kar, ACA For the revenue / राजèव कȧ ओर से Shri Subhendu Datta, CITDR ORD
DCIT, CC-1(3), KOLKATA, KOLKATA vs S M NIRYAT PVT. LTD., KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos.1444 to 1446/Kol/2024 Assessment Years: 2015-16, 2018-19 & 2019-20 DCIT, CC-1(3), Kolkata Vs. S. M. Niryat Pvt. Ltd. (PAN: AAJCS 7460 E) Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 28.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.12.2024 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Tanmoy Kar, ACA For the revenue / राजèव कȧ ओर से Shri Subhendu Datta, CITDR ORD
DCIT, CC-1(3), KOLKATA, KOLKATA vs S M NIRYAT PVT. LTD., KOLKATA
Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos.1444 to 1446/Kol/2024 Assessment Years: 2015-16, 2018-19 & 2019-20 DCIT, CC-1(3), Kolkata Vs. S. M. Niryat Pvt. Ltd. (PAN: AAJCS 7460 E) Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 28.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.12.2024 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Tanmoy Kar, ACA For the revenue / राजèव कȧ ओर से Shri Subhendu Datta, CITDR ORD
