ITAT Kolkata Bench
22,285 judgments
ASHOK SETHIA (ERSTWHILE KARTA OF ASHOK SETHIA (HUF),KOLKATA vs ITO, WARD-43(1), KOLKATA
Dr. Manish Borad (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
PREM PRASAD,MALDA vs ITO, WARD-3(2), MALDA
SHRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
BHOOMEETH COMMOSALES(P)LTD,KOLKATA vs ITO, WARD-14(1), KOLKATA
SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI (Accountant Member)
TRADE CITY COMMODITIES PVT. LTD. ,KOLKATA vs ITO,WARD-4(1),KOLKATA. , KOLKATA
PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI (Accountant Member)
SEIKH ABDUL SABIR GOLAHAT NIMTALA MASJID,BURDWAN vs CIT(A), BURDWAN
Shri Rajpal Yadav (Vice President), Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos.310& 311/Kol/2023 Assessment Years: 2007-08 & 2008-09 Seikh Abdul Sabir (PAN: AZAPS 9812 M) Vs. CIT(A), Burdwan Appellant / ) अपीलाथ ( Respondent / ( !यथ ) Date of Hearing / सुनवाई क$ %त'थ 03.07.2024 Date of Pronouncement/ आदेश उ)घोषणा क$ %त'थ 23.07.2024 For the Appellant/ %नधा/0रती क$ ओर से Shri Soumitra Choudhury, Advocate Shri Rajeeva Kumar, Advocate For the Respondent/ राजव क$ ओर से Shri Arun Kanti Dut
SEIKH ABDUL SABIR GOLAHAT NIMTALA MASJID,BURDWAN vs CIT(A), BURDWAN
Shri Rajpal Yadav (Vice President), Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos.310& 311/Kol/2023 Assessment Years: 2007-08 & 2008-09 Seikh Abdul Sabir (PAN: AZAPS 9812 M) Vs. CIT(A), Burdwan Appellant / ) अपीलाथ ( Respondent / ( !यथ ) Date of Hearing / सुनवाई क$ %त'थ 03.07.2024 Date of Pronouncement/ आदेश उ)घोषणा क$ %त'थ 23.07.2024 For the Appellant/ %नधा/0रती क$ ओर से Shri Soumitra Choudhury, Advocate Shri Rajeeva Kumar, Advocate For the Respondent/ राजव क$ ओर से Shri Arun Kanti Dut
RAJAT BHANDARI,KOLKATA vs ITO, WARD-62(3), KOLKATA. , KOLKATA
Shri Sanjay Garg (Judicial Member), Shri Sanjay Awasthi (Accountant Member)
GILT COMMODITIES PVT. LTD.,KOLKATA vs I.T.O.,WARD-3(1), KOLKATA
SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI (Accountant Member)
SHAILENDRA KUMAR GUPTA,KOLKATA vs D.C.I.T., CIRCLE - 32(1), KOLKATA, KOLKATA
me. I observe that the assessee is an Shailendra Kumar Gupta
NARAYANI LAXMI VINIYOG PVT. LTD.,KOLKATA vs I.T.O., WARD - 3(1), KOLKATA, KOLKATA
the due date for A.Y. 2023-24. In the return, the assessee has calculated tax liability @ 22%. However, CPC calculated tax @ 40% and did not give the benefit of lower rate of tax provided under section 115BAA of the Act on the ground that the assessee has not opted for falling under this scheme by filing Form 10IC. When the assessee carried the matter to the ld. CIT(Appeals), it was submitted by the assessee that it has filed the Narayani Laxmi Viniyog Pvt. Ltd.
M/S. BLUEPRINT COMMERCIAL PVT. LTD.,KOLKATA vs I.T.O., WARD - 5(1), KOLKATA
Dr. Manish Borad (Accountant Member)
HIRAK SARKAR,HOOGHLY vs ACIT, CIRCLE 23(1), HOOGHLY, HOOGHLY
Dr. Manish Borad (Accountant Member)
SHRI KALYAN DAS GUPTA,KOLKATA vs ITO, WARD 45(3), KOLKATA
SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SRI ANIKESH BANERJEE (Judicial Member)
GEE DEE CHARITABLE TRUST,MURSHIDABAD vs CIT(EXEMPTION), KOLKATA
SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 813/KOL/2024 Assessment Year: N.A. Gee Dee Charitable Trust.........................................................Appellant [PAN: AACTG 3683 R] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: Nikunj Bhuwalka, FCA. Department represented by: B.K. Singh, Addl. CIT. Date of concluding the hearing : July 10th, 2024 Date of pron
EVERLASTING FOUNDATION,KOLKATA vs CIT(EXEMPTION), KOLKATA
SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 799/KOL/2024 Assessment Year: N.A. Everlasting Foundation...........................................................Appellant [PAN: AAGCE 3228 D] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. Department represented by: B.K. Singh, Addl. CIT. Date of concluding the hearing : July 9th, 2024 Date of pro
MRS. NEELAM AGRAWAL ,KOLKATA vs ITO, WARD-37(1), KOLKATA
Dr. Manish Borad (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)
JERMEL'S ACCADEMY,KOLKATA vs CIT(EXEMPTION), KOLKATA
SHRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)
DENJONG CHARITIES,GANGTOK vs CIT(EXEMPTION), KOLKATA
SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 698/KOL/2024 Assessment Year: N.A. Denjong Charities...................................................................Appellant [PAN: AABTD 1992 M] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: None. Department represented by: Abhijit Kundu, CIT DR. Date of concluding the hearing : June 27th, 2024 Date of pronouncing the o
SIMLON SAMABAY KRISHI UNNAYAN SAMITY LIMITED ,VILL - SIMLON , KALNA-I vs ASSISTANT DIRECTOR OF INCOME TAX , CPC BENGALURU, C P C BENGALURU, KARNATAKA
Dr. Manish Borad (Accountant Member)
ONKARA INFRATECH PVT. LTD.,KOLKATQA vs ITO,WARD-6(1), KOLKATA
the ld. CIT(Appeals) and succeeded, but before passing of the order by ld. CIT(Appeals), ld. PCIT carried out the revisionary proceedings and directed the ld. Assessing Officer to reframe the assessment by not estimating the addition of 21% but to make the total addition of the alleged difference. In compliance, the ld. Assessing Officer passed the order on 31.07.2018 and made the total addition. Being aggrieved, the assessee preferred appeal before the ld. CIT(Appeals), but due to unavoida
