MANJU DEVI SUREKA,BANKURA vs. I.T.O.,WARD-3(2), BANKURA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA

Before Sri Sanjay Garg, Judicial Member I.T.A. No.1796/Kol/2019 Assessment Year: 2010-11 Ramkrishna Lohia, HUF.….…....…………………………………….……………..………Appellant 33, Brabourne Road, 4th Floor, Kolkata -1. [PAN :AADHR2109G] ITO, Ward-36(1), Kolkata.………………………………………………………..………..Respondent I.T.A. No.2154/Kol/2019 Assessment Year: 2015-16 Sri Naresh Kumar Patwari.….…....…………………………………….……………..………Appellant 35A, AJC Bose Road, Mallich Bazar, Kolkata -700017. [PAN : AFNPP9012R] ITO, Ward-37(2), Kolkata.………………………………………………………..………..Respondent I.T.A. No.1965/Kol/2019 Assessment Year: 2015-16 Manish Kumar Phushkania.….…....…………………………………….……………..………Appellant 5/7, Buroshibtala Main Road, Shailja Tower, Block No.10, 3rd Floor, Flat no.-3C, Kolkata – 700038. [PAN :AFLPP3342L] ACIT, Circle-12(2), Kolkata.………………………………………………………..………..Respondent I.T.A. No.1799/Kol/2019 Assessment Year: 2011-12 Mrs. Manju Pincha.….…....…………………………………….………………………...………Appellant Room No.603, 6th Floor, City Centre, 19, Synagogue Street, Kolkata -1. [PAN : AGBPP5019K] ITO, Ward-35(4), Kolkata.…………………………………………………………..………..Respondent I.T.A. No.2014/Kol/2019 Assessment Year: 2009-10

2 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

Manish Todi & Others HUF.….…....…………………………………….……………..………Appellant C/o Manish Todi, Karta South City, 375, Prince Anwar Shah Road, Tower-1, Flat-15J, Kolkata. [PAN :AABHT1944B] ITO, Ward-35(4), Kolkata.……………………………………………………….………..Respondent I.T.A. No.2018/Kol/2019 Assessment Year: 2013-14 M/s Vinod Kumar Poddar (HUF).….…....…………… …….……………….…..………Appellant 23A, Netaji subhas Road, Dalhousie, 7th Floor, Room No.30, Fortuna Towers, Kolkata – 700019. [PAN : AABHV5094A] ITO, Ward-36(4), Kolkata.……………………………………………………………..…..Respondent I.T.A. No.2163/Kol/2019 Assessment Year: 2015-16 Ranjana Poddar.….…....…………………………………….………………….………..………Appellant HB-255, Sector-III, Salt Lake City, Kolkata – 700106. [PAN : AENPP3538B] ITO, Ward-51(2), Kolkata.………………………………………………..……..………..Respondent I.T.A. No.08/Kol/2020 Assessment Year: 2011-12 Neha Agarwal.….…....…………………………………….……………..………Appellant Somani Mill Compound, S F Road, Siliguri, Darjeeling [PAN :AIRPK3662K] ITO, Ward-2(4), Kolkata.………………………………………………..………..Respondent I.T.A. No.2442/Kol/2019 Assessment Year: 2014-15

3 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

Shri Abhushek Sarawgi.….…....…………………………………….……………..………Appellant C/o M/s Salarpuria Jajodia & Co., 3rd Floor, Kolkata. [PAN :DTUPS0513L] ITO, Ward-2(1), Cooch Behar.………………………………………………..………..Respondent

I.T.A. No.1980/Kol/2019 Assessment Year: 2015-16 Shri Bimal Kumar Bedi.….…....…………………………………….……………..………Appellant 71, Canning Street, D-219, Bagree Market, Kolkata -1. [PAN :AEJPB2727C] ACIT, Circle-34, Kolkata.………………………………………………..……….……..Respondent I.T.A. No.1981/Kol/2019 Assessment Year: 2015-16 Shri Kamal Kumar Bedi.….…....…………………………………….……………..………Appellant 71, Canning Street, D-219, Bagree Market, Kolkata -1. [PAN :ADJPB0886D] ITO , Ward-35(3), Kolkata.………………………………………………..………..Respondent I.T.A. No.1955/Kol/2019 Assessment Year: 2011-12 Mrs. Anju Mantry.….…....…………………………………….……………..………Appellant 8/1, Lal Bazar Street, Suite 1A, Bikaner Building, West Bengal. [PAN : AHKPM6223E] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.2002/Kol/2019 Assessment Year: 2015-16 Indar Chand Anchalia.….…....…………………………………….……………..………Appellant C/o S. Singhania & Co., 7th Floor, Room No.3,

4 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

2, Ganesh Chandra Avenue, Kolkata -700013. [PAN :ACDPA1939P] ITO , Ward-35(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.2022/Kol/2019 Assessment Year: 2015-16 Nayan Jhunjhunwala.….…....…………………………………….……………..………Appellant 862, Jessore Road, Kolkata – 700055. [PAN : AIYPJ0520C] ITO , Ward-49(3), Kolkata.………………………………………………..………..Respondent I.T.A. No.2021/Kol/2019 Assessment Year: 2015-16 Bikash Jhunjhunwala.….…....…………………………………….……………..………Appellant 862, Jessore Road, Kolkata – 700055. [PAN : AEIPB4813J] ITO , Ward-49(3), Kolkata.………………………………………………..………..Respondent I.T.A. No.2072/Kol/2019 Assessment Year: 2011-12 Rabi Shankar Sureka.….…....…………………………………….……………..………Appellant Kuchkuchia Road, Post: Bankura, Pin-722101,W.B [PAN : AKCPS9155J] ITO , Ward-3(2), Bankura.………………………………………………..………..Respondent I.T.A. No.2102/Kol/2019 Assessment Year: 2012-13 Pawan Sureka.….…....…………………………………….……………..………Appellant Kuchkuchia Road, Post: Bankura, Pin-722101,W.B [PAN : BIVPS5907A] ITO , Ward-3(2), Bankura.………………………………………………..………..Respondent

5 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

I.T.A. Nos.2103&2104/Kol/2019 Assessment Years: 2011-12 & 2015-16 Manju Devi Sureka.….…....…………………………………….……………..………Appellant Kuchkuchia Road, Post: Bankura, Pin-722101,W.B [PAN : AKCPS9119G] ITO , Ward-3(2), Bankura.………………………………………………..………..Respondent I.T.A. No.2063/Kol/2019 Assessment Year: 2013-14 Kishan Kumar Kedia.….…....…………………………………….……………..………Appellant Green Valley Complex, Block-D, Flat No.104, Kaikhali Road, Chiriamore, Kolkata- 700136. [PAN : AETPK1255N] ITO , Ward-61(1), Kolkata.………………………………………………..………..Respondent I.T.A. No.2124/Kol/2019 Assessment Year: 2015-16 Kusum Sureka.….…....…………………………………….……………..………Appellant Kuchkuchia Road, Post: Bankura, Pin-722101,W.B [PAN : AKCPS9156M] ITO , Ward-3(2), Bankura.………………………………………………..………..Respondent I.T.A. Nos.2125&2126/Kol/2019 Assessment Years: 2011-12 & 2015-16 Usha Sureka.….…....…………………………………….……………..………Appellant Kuchkuchia Road, Post: Bankura, Pin-722101,W.B [PAN : AKCPS9162P] ITO , Ward-3(2), Bankura.………………………………………………..………..Respondent

6 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

I.T.A. No.2391/Kol/2019 Assessment Year: 2011-12 Jolly Dasgupta.….…....…………………………………….……………..………Appellant AA-6, Prafulla Kanna (West), Kestopur, Kolkata-700101 [PAN : ADTPD4243L] ITO , Ward-49(4), Kolkata.………………………………………………..………..Respondent I.T.A. No.1170/Kol/2019 Assessment Year: 2011-12 Aparna Bubna.….…....…………………………………….……………..………Appellant Rampushp Nilay, 86, Paresh Mazumdar Road, Flat-A, 1st Floor, Indu Park Kasba, Kolkata-700107 [PAN :AIEPB5707B] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.1543/Kol/2019 Assessment Year: 2011-12 Sushma Bubna.….…....…………………………………….……………..………Appellant Rampushp Nilay, 86, Paresh Mazumdar Road, Flat-A, 1st Floor, Indu Park Kasba, Kolkata-700107 [PAN : AGBPB7509C] ITO , Ward-36(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.1544/Kol/2019 Assessment Year: 2015-16 Ashis Bubna.….…....…………………………………….……………..………Appellant Rampushp Nilay, 86, Paresh Mazumdar Road, Flat-A, 1st Floor, Indu Park Kasba, Kolkata-700107 [PAN :ADUPB3795J] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent

7 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

I.T.A. No.1836/Kol/2019 Assessment Year: 2011-12 Ashis Bubna.….…....…………………………………….……………..………Appellant Rampushp Nilay, 86, Paresh Mazumdar Road, Flat-A, 1st Floor, Indu Park Kasba, Kolkata-700107 [PAN :ADUPB3795J] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.2307/Kol/2019 Assessment Year: 2013-14 Sanjeev Jhunjhunwala.….…....…………………………………….……………..………Appellant 61, Asuthosh Mukherjee Lane, Salkia, Howrah-711106. [PAN : ACPPJ8989E] ITO , Ward-36(3), Kolkata.………………………………………………..………..Respondent I.T.A. No.2318/Kol/2019 Assessment Year: 2013-14 Ashok Kumar Jhunjhunwala.….…....…………………………………….……………..………Appellant 109, Netaji Subhas Road, Kolkata-1. [PAN :ACPPJ8990D] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent

I.T.A. No.1392/Kol/2019 Assessment Year: 2015-16 M/s Ashok Kumar Kayan(HUF).….…....…………………………………….……………..………Appellant 8, Lyons Range, Ground Floor, Kolkata-1. [PAN : AACHA3970R] ITO , Ward-34(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.2077/Kol/2019 Assessment Year: 2014-15 Kumud Mohta.….…....…………………………………….……………..………Appellant

8 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

Block No.6, Flat-4E, 4th Floor, Natural Residency, 76/1, Golghata Road, Near Ultadanga Flyover End, Kolkata [PAN : AIJPM5636M] ITO , Ward-61(2), Kolkata.………………………………………………..………..Respondent I.T.A. No.2151/Kol/2019 Assessment Year: 2014-15 Manish Chhaochharia.….…....…………………………………….……………..………Appellant Udyanchal, 9 Rowdon Street (Sarojini Naidu Sarani) Suite -4, 1st Floor, Kolkata-700017. [PAN : ACKPC0379C] ITO , Ward-61(4), Kolkata.………………………………………………..………..Respondent I.T.A. No.2152/Kol/2019 Assessment Year: 2015-16 Manish Chhaochharia.….…....…………………………………….……………..………Appellant Udyanchal, 9 Rowdon Street (Sarojini Naidu Sarani) Suite -4, 1st Floor, Kolkata-700017. [PAN : ACKPC0379C] ITO , Ward-32(1), Kolkata.………………………………………………..………..Respondent Appearances by: None Shri Dhrubajyoti Roy, JCIT, DR, appeared on behalf of the Respondent.

Date of concluding the hearing : March 19, 2021 Date of pronouncing the order : March 19, 2021

9 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

Hearing through Video Conferencing ORDER All these appeals filed by the assessees are directed against the separate orders of the Commissioner of Income Tax (Appeals).

Kolkata, the 19th March, 2021.

Sd/- [Sanjay Garg] Judicial Member Dated : 19.03.2021 RS Copy of the order forwarded to: 1. Appellants: i. Ramkrishna Lohia, HUF ii. Sri Naresh Kumar Patwari iii. Manish Kumar Phushkania iv. Mrs. Manju Pincha v. Manish Todi & Others HUF

10 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

vi. M/s Vinod Kumar Poddar (HUF) vii. Ranjana Poddar viii. Neha Agarwal ix. Shri Abhushek Sarawgi x. Shri Bimal Kumar Bedi xi. Shri Kamal Kumar Bedi xii. Mrs. Anju Mantry xiii. Indar Chand Anchalia xiv. Nayan Jhunjhunwala xv. Bikash Jhunjhunwala xvi. Rabi Shankar Sureka xvii. Pawan Sureka xviii. Manju Devi Sureka xix. Kishan Kumar Kedia xx. Kusum Sureka xxi. Usha Sureka xxii. Jolly Dasgupta xxiii. Aparna Bubna xxiv. Sushma Bubna xxv. Ashis Bubna xxvi. Ashis Bubna xxvii. Sanjeev Jhunjhunwala xxviii. Ashok Kumar Jhunjhunwala xxix. M/s Ashok Kumar Kayan(HUF) xxx. Kumud Mohta xxxi. Manish Chhaochharia xxxii. Manish Chhaochharia 2. Respondents: i. ITO, Ward-36(1), Kolkata ii. ITO, Ward-37(2), Kolkata iii. ACIT, Circle-12(2), Kolkata iv. ITO, Ward-35(4), Kolkata v. ITO, Ward-36(4), Kolkata vi. ITO, Ward-51(2), Kolkata vii. ITO, Ward-2(4), Kolkata viii. ITO, Ward-2(1), Cooch Behar ix. ACIT, Circle-34, Kolkata x. ITO , Ward-35(3), Kolkata xi. ITO , Ward-34(2), Kolkata xii. ITO , Ward-35(2), Kolkata

11 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,

xiii. ITO , Ward-49(3), Kolkata xiv. ITO , Ward-3(2), Bankura xv. ITO , Ward-61(1), Kolkata xvi. ITO , Ward-49(4), Kolkata xvii. ITO , Ward-36(2), Kolkata xviii. ITO , Ward-36(3), Kolkata xix. ITO , Ward-61(2), Kolkata xx. ITO , Ward-61(4), Kolkata xxi. ITO , Ward-32(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order

Assistant Registrar , Kolkata Benches