564 (Bom.), Sadbhav Engineering Ltd. vs DCIT (2011) 333 ITR 483 (Guj.), Aayojan Developers v. ITO

M/S. Emta Coal Ltd., ( Erstwhile Known As M/S. Eastern Mineral & Trading Agency ), Kolkata vs. ACIT, Central Circle - 3(1), Kolakta

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2010-11 M/S. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [Pan : Aacce 3506 G]

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2010-11 M/s. Emta Coal Ltd…………………………………………..............................…….............Appellant 5B, Nandlal Basu Sarani Kolkata – 700 071 [PAN : AACCE 3506 G] Vs. Asstt. Commissioner of Income Tax, Central Circle-3(1), Kolkata..................….....…......Respondent Appearances by: Shri S.M. Surana, Adv., appeared on behalf of the assessee. Shri Vijay Shankar/Shri Manish Kanojia, CIT, D/R, appearing on behalf of the Revenue. D…

DCIT, Circle - 6(1), Kolkata vs. M/S. Gaurav Rose Real Estate Pvt. Ltd., Kolkata

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “VIRTUAL COURT A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.2396/Kol/2019 & C.O.No.48/Kol/2019 (a/o ITA No.2396/Kol/2019) Assessment Year: 2012-13 Dy. Commissioner of M/s Gaurav Rose Real Income Tax, Circle-6(1), Estate Pvt. Ltd., C/o G K Aayakar Bhawan, 6th Floor, Steels, Sagar Estates, 2, N.C. Diutta Sarani, 4th P-7, Chowringhee Square, Kolkata-700 069 Floor, Unit-3, Dalhousie, Kolkata-700 001 बनाम M/s Gaurav Rose Real / Estate Pvt. Ltd., C/o G K V/s. Steels,…