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

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

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 (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

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-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

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-1, Kolkata vs. M/S. Height Insurance Services Ltd

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 1 Kolkata vs. M/S Apeejay Shipping Ltd

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 CIT-14, Kolkata vs. Shri Vishwanath Gupta

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…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…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 Singhi and Co vs. The Principal Commissioner of Income Tax VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…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…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…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 Kesoram Industries Ltd

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…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…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…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, Central-2, Kolkata vs. Electrocast Sales India Ltd

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…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. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…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…

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

…uards stipulated in Section 164 it has to be trashed; but if a confession is established as voluntary it must be taken into account, not only constitutionally and legally but also morally.” 228. Similarly in Mohd. Jamiludin Nasir v. State of WB (2014) 7 SCC 443 the Court has held that if the court has an iota of doubt, it should reject the confession. 229. Apart from the attending circumstances creating doubt upon the voluntariness of confession we find that the confession of accused SK itself mentions that pressure was 163 exerted by the police which clearly goes against the p…