228. Similarly in Mohd. Jamiludin Nasir v. State of WB

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…arises if the company is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision o…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the materials, statements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and…