193 (Kolkata-Trib.), Century Enka Ltd. v. DCIT (57 Taxmann.com 95)

JCIT(OSD), CIR011(1), KOLKATA vs. M/S. PHILIPS CARBON BLACK LTD. , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 234/KOL/2023[2014-15]Status: DisposedITAT Kolkata28 Aug 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumari.T.A. No.234/Kol/2023 Assessment Year: 2014-15 Jcit(Osd), Circle-11(1), Kolkata........................…...........................……….……Appellant Vs. M/S Philips Carbon Black Ltd.............…..….…..….........……........……...…..…..Respondent Duncan House, 31 Netaji Subhas Road, Kol-1. [Pan: Aabcp5762E] Appearances By: Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 30, 2025 Date Of Pronouncing The Order : August 29Th, 2025 Order Per Rajesh Kumar:

Section 144CSection 250Section 32(1)Section 32(1)(ii)Section 32(1)(iia)Section 80Section 80I

…आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Duvvuru RL Reddy, Vice President and Shri Rajesh Kumar, Accountant Member I.T.A. No.234/Kol/2023 Assessment Year: 2014-15 JCIT(OSD), Circle-11(1), Kolkata........................…...........................……….……Appellant vs. M/s Philips Carbon Black Ltd.............…..….…..….........……........……...…..…..Respondent Duncan House, 31 Netaji Subhas Road, Kol-1. [PAN: AABCP5762E] Appearances by: Shri Praveen Kishore, CIT-DR, appeared on behalf of the appellant. Shri Akkal Dudhewala, AR, appeared on behalf of…

DCIT CIR 6(1)(2), MUMBAI vs. BIOSTACH INDIA LTD, MUMBAI

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3559/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2025AY 2011-12

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 349/Mum/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited V/S. Dcit 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6Th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccb1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Kirit KamdarFor Respondent: Shri Leyaqat Ali Aafaqui

Section 115Section 115JSection 14ASection 154Section 250Section 263Section 32Section 32(1)(iia)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 349/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited v/s. DCIT 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी आयकर अपील सं./ITA No. 3559/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) DCIT 6(1)(2), Mumbai v/s. Biostadt India Limited R. No. 506, 5th Floor, बि…

BIOSTADT INDIA LTD,MUMBAI vs. DCIT CIR 6(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 349/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2025AY 2011-12

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 349/Mum/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited V/S. Dcit 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6Th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccb1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Kirit KamdarFor Respondent: Shri Leyaqat Ali Aafaqui

Section 115Section 115JSection 14ASection 154Section 250Section 263Section 32Section 32(1)(iia)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 349/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited v/s. DCIT 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी आयकर अपील सं./ITA No. 3559/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) DCIT 6(1)(2), Mumbai v/s. Biostadt India Limited R. No. 506, 5th Floor, बि…

THE SUPREME INDUSTRIAL LTD ,MUMBAI vs. ASST CIT LTU CIRCLE , MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 7598/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Oct 2023AY 2015-16

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 7598/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) The Supreme Industries Ltd. Acit Ltu, Circle, बिधम/ 612, Raheja Chambers, Free Mumbai Vs. Press Journal Marg, Room No. X, 29Th Floor, Nariman Point, Mumbai- World Trade Centre-1, 400021. Cuffee Parade, Mumbai- 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaact1344F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nitesh Joshi & Shri Harsh Shah Revenue By: Shri Manoj Kumar (Cit- Dr) सुनवाई की तारीख / Date Of Hearing: 07/07/2023 घोषणा की तारीख /Date Of Pronouncement: 03/10/2023 आदेश / O R D E R

For Appellant: Shri Nitesh Joshi & Shri Harsh ShahFor Respondent: Shri Manoj Kumar (CIT- DR)

Section 143(3)Section 17(1)Section 197Section 40ASection 40A(2)Section 40A(2)(b)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 7598/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) The Supreme Industries Ltd. ACIT LTU, Circle, बिधम/ 612, Raheja Chambers, Free Mumbai Vs. Press Journal Marg, Room No. X, 29th Floor, Nariman Point, Mumbai- World Trade Centre-1, 400021. Cuffee Parade, Mumbai- 400005. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACT1344F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nitesh Joshi & Shri Harsh Shah Revenue by: Shri Manoj Kumar (CIT- DR) सुनवाई की त…

ACIT, CIRCLE-10(2), KOLKATA, KOLKATA vs. M/S PHILIPS CARBON BLACK LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…

DCIT, CIRCLE-6(1), KOLKATA vs. M/S NATIONAL ENGINEERING INDUSTRIES LTD., KOLKATA

In the result, the appeal of the Revenue stands dismissed

ITA 2109/KOL/2019[2015-16]Status: DisposedITAT Kolkata16 Dec 2021AY 2015-16

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.2109/Kol/2019 Assessment Year: 2015-16 Dcit, Circle-6(1), Kolkata………………………………………….……Appellant Vs. M/S National Engineering Industrial Ltd…..……..........……...…..…..Respondent 11Th Floor, Birla Building, 9/1, R.N. Mukherjee Road, Bbd Bagh, Kolkata-1. [Pan: Aaacn9969L] Appearances By: Shri Akkal Dudhwewala, Fca & Shri Rakesh Jhunjhunwala, Ar Appeared On Behalf Of The Appellant. Shri Amitava Bhattacharya, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 13, 2021 Date Of Pronouncing The Order : December 16, 2021 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 17.06.2019 Of The Commissioner Of Income Tax (Appeals)-2, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 143(3) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Revenue In This Appeal Has Taken The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law In Allowing The Claim Of Balance Additional Depreciation On The Assets Which Were Put To Use In Earlier Year. 2. That The Appellant Craves For Leave To Add To Delete, Modify Any Of The Grounds Of Appeal Before Or At The Time Of Hearing..” 2. At The Outset, It Is Noticed That The Appeal Filed By The Revenue Is Time-Barred By 18 Days. A Separate Application For Condonation Of The Said Delay Has Been Filed, Wherein Reasons For The Delay In Filing This Appeal Have Been Mentioned. Considering The Above Reasons, We Condone The Delay.

Section 143(3)Section 32(1)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.2109/Kol/2019 Assessment Year: 2015-16 DCIT, Circle-6(1), Kolkata………………………………………….……Appellant vs. M/s National Engineering Industrial Ltd…..……..........……...…..…..Respondent 11th Floor, Birla Building, 9/1, R.N. Mukherjee Road, BBD Bagh, Kolkata-1. [PAN: AAACN9969L] Appearances by: Shri Akkal Dudhwewala, FCA & Shri Rakesh Jhunjhunwala, AR appeared on behalf of the appellant. Shri Amitava Bhattacharya, CIT-DR, appeared on behalf of the Responde…

INCOME TAX OFFICER 1 (1), INDORE vs. M/S AGYA AUTO LIMITED, INDORE

In the result Revenue’s appeal is dismissed

ITA 540/IND/2018[2015-16]Status: DisposedITAT Indore09 Feb 2021AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Agya Auto Ltd, The Income Tax Vs. 121 A.B. Road, Vijay Nagar, Officer 1(1), Indore Scheme No.54, Indore (Revenue ) (Respondent) Pan No.Aacca6203C Revenue By Smt. Vinita Dubey, Sr.Dr Respondent By S/Shri Manoj Gupta & Pankaj Shah, Cas Date Of Hearing 04.01.2021 Date Of Pronouncement 09.02.2021 O R D E R

Section 139(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Agya Auto Ltd, The Income Tax Vs. 121 A.B. Road, Vijay Nagar, Officer 1(1), Indore Scheme No.54, Indore (Revenue ) (Respondent) PAN No.AACCA6203C Revenue by Smt. Vinita Dubey, Sr.DR Respondent by S/Shri Manoj Gupta & Pankaj Shah, CAs Date of Hearing 04.01.2021 Date of Pronouncement 09.02.2021 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of revenue pertaining to Asse…

DCIT CEN CIR 3(3) CEN RG 3, MUMBAI vs. WELSPUN CORP LTD, MUMBAI

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

WELSPUN CORP LTD,MUMBAI vs. DCIT CEN CIR 22, MUMBAI

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5370/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

DCIT, CIRCLE-6(1), KOLKATA, KOLKATA vs. M/S NATIONAL ENGINEERING INDUSTRIES LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1791/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Dec 2018AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A.T. Varkey, Jm]

Section 92C

…1 M/s. National Engineering Industries Ltd. AY- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM & Shri A.T. Varkey, JM] I.T.A. No. 1791/Kol/2017 Assessment Year: 2013-14 DCIT, Circle 6(1), Kolkata Vs. M/s. National Engineering Industries Ltd. (PAN: AAACN 9969 I) Appellant Respondent Date of Hearing 10.12.2018 Date of Pronouncement 28.12.2018 For the Appellant Shri P.K. Srihari, CIT, DR For the Respondent Shri R.N. Bajoria, Shri Asim Choudhury & Shri Rohan Poddar, Advocate ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the revenue against the o…

193 (Kolkata-Trib.), Century Enka Ltd. v. DCIT

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