Amrit Foods v. Commissioner of Central Excise, U. P

HANSIT MERCHANTS PVT.LTD,KOLKATA vs. ITO, WARD-2(2). , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADECOMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

M/S JAGANNATH CEMENT WORKS LIMITED,KOLKATA vs. ITO, WARD-3(4), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

S.D.CONSTRUCTIONS,KOLKATA vs. A.C.I.T.,CIRCLE-49(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Hon’Ble(Kz) & Shri A. T. Varkey, Hon’Ble] [Through Virtual Court] I.T.A. No. 243/Kol/2021 Assessment Year: 2015-16 S. D. Constructions……...............................................................................................Appellant C/O Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. [Pan: Aawfs5599N] Vs. Acit, Circle-49(1), Kolkata..................................................................................Respondent Appearances By: Shri Subash Agarwal, Advocate, Appearing On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : September 29, 2021 Date Of Pronouncing The Order : October 01, 2021 Order Per P.M. Jagtap, Vice-(Kz) This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 15, Kolkata Dated 30.07.2019 Whereby He Confirmed The Penalty Of Rs.4,58,376/- Imposed By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961. 2. The Assessee, In The Present Case, Is A Firm & Is Engaged In The Business Of Construction Of Building. The Return Of Income For The Year Under Consideration Was Filed By The Assessee On 29.09.2015 Declaring A Total Income Of Rs.38,97,950/-. In The Assessment Completed U/S 143(3) Of The Act, The Total Income Of The Assessee Was 2

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

M/S. H.L. MONDAL ,HOOGHLY vs. ITO, WARD - 23(2), HOOGHLY , HOOGHLY

In the result, the appeal filed by the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

…does not specify which of the two contraventions, the assessee is guilty of. For those reasons, the notice is bad. We are supported in our view by the decision of the Supreme Court in Amrit Foods Versus Commissioner of Central Excise, U. P. reported in (2005) 13 SCC 419, a Division Bench of our Court in Principal Commissioner of Income Tax - 19, Kolkata Versus Dr. Murari Mohan Koley, ITAT No. 306 of 2017 (so far unreported) decided on 18th July, 2018, judgements of the Karnataka and Bombay High Courts referred to in the preceding judgement and an unreported judgement of the Division Bench in Principal CIT - 1, Ko…

TEXMACO RAIL & ENGINEERING LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-6(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Hon’Ble(Kz) & Shri S.S. Godara, Hon’Ble] [Through Virtual Court] I.T.A. No. 2288/Kol/2019 Assessment Year: 2012-13 Texmaco Rail & Engineering Ltd.................................…………………………...................Appellant Belgharia, Kolkata – 700 056. [Pan: Aabct 2592 E] Vs Dcit, Circle – 6(1), Kolkata...................…………………………………………………………Respondent P-7, Chowringhee Square, Kolkata. Appearances By: Shri Anil Kochar, Advocate Appearing On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 07, 2020 Date Of Pronouncing The Order : December 09, 2020 Order Per P.M. Jagtap, Vice-(Kz) This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 2, Kolkata Dated 06.09.2019 Whereby He Confirmed The Penalty Of Rs. 2,32,318/- Imposed By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961. 2. The Assessee In The Present Case Is An Individual Who Is Engaged In The Business Of Execution Of Work Contracts For Railway & Others. The Return Of Income For The Year Under Consideration Was Filed By The Assessee On 27.09.2012 Declaring A Total Income Of Rs. 10,99,43,540/-. In The Assessment Completed U/S 143(3) Of The Act, The Total Income Of The Assessee Was Determined By The Ao At Rs. 12,08,04,960/- After Making Inter Alia An Addition Of Rs. 7,16,043/- On 2 Texmaco Rail & Engineering Ltd.

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 10 Texmaco Rail & Engineering Ltd. I.T.A. No. 2288/Kol/2019 Assessment Year: 2012-13 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of…

M/S MBL INFRASTRUCTURES LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE-2(2), KOLKATA, KOLKATA

Appeal is allowed

Bench: Shri P. M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.427/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13) M/S. Mbl Infrastructure Ltd. Vs Dcit, Central Circle-2(2), Kolkata . 1St Floor, Divine Bliss, 2/3, Judges Court Road, Kolkata – 700027. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccm0564C (Appellant) .. (Respondent) Appellant By : Shri S. K. Tulsiyan, Advocate Respondent By : Shri Ram Bilash Meena, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 06/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 22/10/2020

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” (Virtual Court Hearing), BENCH KOLKATA BEFORE SHRI P. M. JAGTAP, V.P & SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A No.427/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13) M/s. MBL Infrastructure Ltd. Vs DCIT, Central Circle-2(2), Kolkata . 1st Floor, Divine Bliss, 2/3, Judges Court Road, Kolkata – 700027. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCM0564C (Appellant) .. (Respondent) Appellant by : Shri S. K. Tulsiyan, Advocate Respondent by : Shri Ram Bilash Meena, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 06/10/2020 घोषणाक"तार"ख/Date of Pronouncement : 22/10/2020 आदेश / O R D…

M/S CORONATION REFRIGERATION INDUSTRIES LTD.,KOLKATA vs. I.T.O.,WARD-10(3), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri Satbeer Singh Godara

…es Limited defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

SAIKAT GANGULY,KOLKATA vs. A.C.I.T.,CIRCLE-10(2), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…

A.C.I.T.,CIRCLE-33, KOLKATA vs. SRI BIR SINGH ATWAL, L/R OF LATE NARINDER SINGH ATWAL, , KOLKATA

In the result, appeal of the In the result, appeal of the revenue is dismissed

…at this conclusion, Hon'ble Calcutta High Court relied on the decision of arrive at this conclusion, Hon'ble Calcutta High Court relied on the decision of Amrit Foods -vs.- Commissioner of Central Excise UP Commissioner of Central Excise UP reported in (2005) 13 SCC 419 reported in (2005) 13 SCC 419 as well as their own decisio as well as their own decision in the case of Principal CIT -vs. Dr. Murari Mohan vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in . 306 of 2017 dated 18.07.2018). The issue raised by the assessee in . 306 of 2017 dated 18.07.2018). The…

SATTAR ALI,KOLKATA vs. D.C.I.T.,CIRCLE-1, JALPAIGURI

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Vice-(Kz & Hz) & Shri A.T. Varkey

…ilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. To arrive at this conclusion, Hon’ble Calcutta High Court relied on the decision of Amrit Foods –vs.- Commissioner of Central Excise UP reported in (2005) 13 SCC 419 as well as their own decision in the case of Principal CIT –vs. Dr. Murari Mohan Koley (ITAT No. 306 of 2017 dated 18.07.2018). The issue raised by the assessee in this appeal thus is squarely covered by the said judicial pronouncements including the decision of the Hon’ble Jurisdictional High Court and respectfully following the same, we cancel t…