How many judgments cite BalGopal Merchants (P.) Ltd. v. PCIT?

24 judgments on BharatTax cite BalGopal Merchants (P.) Ltd. v. PCIT (162 Taxmann.com 465), spanning 2018 to 2026.

Which sections of the Income Tax Act does BalGopal Merchants (P.) Ltd. v. PCIT come up under?

It is most often cited in judgments turning on Section 131, Section 133(6), Section 250, Section 68, Section 143(3), Section 142(1).

BalGopal Merchants (P.) Ltd. v. PCIT

162 Taxmann.com 465High Court2024#4882 most cited

What is BalGopal Merchants (P.) Ltd. v. PCIT authority for?

The Assessing Officer is justified in adding back amounts under section 68 when the directors of the assessee company do not appear for examination and the company's financials are weak. The onus required under section 68 is not discharged in such circumstances.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

BalGopal Merchants (P.) Ltd. v. PCIT · section 68 · share application money · addition u/s 68 · creditworthiness of the creditor · genuineness of the transaction · source of source · non-appearance of directors · weak financials · cash credit

Sections most often in play

Section 131 Section 133(6)Section 250 Section 68 Section 143(3)Section 142(1)Section 143(2)Section 147

Issues it is cited on

closely held company summons under section 131 creditworthiness of the creditor bogus share capital principal officer share capital and share premium share application money source of source addition u/s 68 entry operator genuineness of the transaction section 131

Judgments citing BalGopal Merchants (P.) Ltd. v. PCIT

Principal Commissioner Income Tax Central 2 Kolkata vs. Alert Consultants and Credit Private Limited

ITAT/191/2025HC Calcutta19 Jan 2026

Bench: This Court, As Outlined In Circular No. 9/2024 Dated 17Th September 2024.

Section 251

…OD 5 ITAT/191/2025 IA NO: GA/1/2025, GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER INCOME TAX CENTRAL 2 KOLKATA VS ALERT CONSULTANTS AND CREDIT PRIVATE LIMITED BEFORE: The Hon'ble JUSTICE RAJARSHI BHARADWAJ -AND- The Hon’ble JUSTICE UDAY KUMAR Date: 19th January, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Prithu Dudhoria, Adv. . . .for the appellant. The Court: Heard learned counsel appearing for the appellant. None has appeared for the respondent. There is a delay of 105 days in filing…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. PHPL PROPERTIES PVT. LTD., KOLKATA

ITA 1714/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Dec 2025AY 2013-14

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 132(1)Section 133(6)Section 133ASection 139Section 143(2)Section 153ASection 250Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1714/KOL/2024 Assessment Year: 2013-14 Deputy Commissioner of Income PHPL Properties Pvt. Ltd. Tax, Kolkata Vs. (Appellant) (Respondent) PAN: AAGCP5155Q Appearances: Department represented by : P.N. Barnwal, CIT, DR. Assessee represented by : A.K. Tulsyan, FCA & Rabin Maheshwari, AR. Date of concluding the hearing : 09-October-2025 Date of pronouncing the order : 09-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Rev…

GOLD SPICE IMPEX,DELHI vs. INCOME TAX OFFICER, WARD-47(2), DELHI

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

ITA 2244/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. Gold Spice Impex, Vs. Ito, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (Pan : Aapfg0688P) (Appellant) (Respondent) Assessee By :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.08.2025 Date Of Order : 21.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 17.01.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. That Having Regard To The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Ao In Making Aggregate Addition Of Rs.1,15,00,000/- On Account Of Cash Deposits U/S 68 & Taxing The Same U/S 115Bbe & That Too By Recording Incorrect Facts & Findings & Without Following The Principles Of Natural Justice.

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 115BSection 143(2)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Gold Spice Impex, vs. ITO, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (PAN : AAPFG0688P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.08.2025 Date of Order : 21.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (A…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

ITA 2220/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2219 & 2220/Kol/2024 Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata, R. No. 310, 3rd Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Somani Services Private Limited, 16C, Synagouge Street, Kolkata, Kolkata – 700001, West Bengal [PAN : AAICS2046K] ................................ Respondent Appearances by: Assessee represented by : Rakesh Jain, AR Department represented by :…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

ITA 2219/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

M/S. STUPENDORS TRADERS PVT. LTD. ,KOLKATA vs. DCIT, CIR-5(1)., KOLKATA

Appeal is partly allowed for statistical purposes, having been remanded back to the file of Ld

ITA 326/KOL/2023[2012-13]Status: DisposedITAT Kolkata13 Oct 2025AY 2012-13

Bench: The Ld. Cit(A) Also The Assessee Could Not Succeed & The 2 M/S Stupendors Traders Pvt. Ltd. Following Findings Of Ld. Cit(A) Would Summarize His Stand:

Section 131Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 326/Kol/2023 (Assessment Year 2012-2013) M/s Stupendors Traders Private Limited, 25, Strand Road, Room No. 613, Marshall House, Dalhousie, Kolkata - 700001 ……..…...…………….... Appellant [PAN: AADCS7524F] vs. DCIT, Circle-5(1), Kolkata, Ayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : Siddharth Agarwal, Advocate Department represented by : P.N. Barnwal, CIT-DR Date of concluding the hearing : 2…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. GOODVIEW MARKETING PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/114/2025HC Calcutta03 Sept 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 3Rd September, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Prithu Dudhoria, Adv. …For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Saumya Kejriwal, Adv. Ms. Ananya Rath, Adv. Mr. Navin Mittal, Adv. Mr. Debarghya Banerjee, Adv. …For Respondent

Section 143(1)Section 143(3)Section 144Section 147Section 260ASection 263Section 68

…OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/114/2025 GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS. GOODVIEW MARKETING PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE: 3RD SEPTEMBER, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Prithu Dudhoria, Adv. …for Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Saumya Kejriwal, Adv. Ms. Ananya Rath, Adv. Mr. Navin Mittal, Adv. Mr. Debarghya Banerjee, Adv. …for Respondent The Court : This appeal filed by the appel…

SURAJGOVIND ESTATES PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 4(2), KOLKATA, KOLKATA

Appeal of the assessee is allowed for statistical purposes

ITA 1186/KOL/2024[2015-2016]Status: DisposedITAT Kolkata19 Aug 2025AY 2015-2016

Bench: him and explaining relevant entries in their books of accounts. Needless to say, none of the investors appeared before the Ld. AO in response to such summons. These factors prompted the Ld. AO to make the impugned addition which duly gave credit to amounts shown against two non-resident investors viz. Ms. Pushpa Patel and Mr. Mahendra Kumar Rajivbhai Patel.

Section 131Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1186/Kol/2024 (Assessment Year 2015-2016) Surajgovind Estates Private Limited, Govind Bhawan, 2 Brabourne Road, Dalhousie, Kolkata - 700001 [PAN: AAHCS6437K] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 4(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Anup Sanghai, CA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date o…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

THE COMMISSIONER OCF INCOME TAX-I vs. M/S.BHARAT BIOTECH INTERNATIONAL LIMITED

Accordingly, the appeal fails and is dismissed

ITTA/56/2016HC Telangana10 Jun 2025

Bench: :

Section 131Section 133(6)Section 260ASection 68

…1 OD-6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE ITAT/76/2025 IA NO: GA/1/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS M/s. NARAYAN TRADECOM PVT. LTD. BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 10th June, 2025. Mr. Aryak Dutt, Adv. Mr. Prithu Dudheria, Adv. …for appellant. Mr. Vinoy Shroff, Adv. Mr. Dev Agarwal, Adv. …for respondent. The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the A…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S NARAYAN TRADECOM PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/76/2025HC Calcutta10 Jun 2025

Bench: :

Section 131Section 133(6)Section 260ASection 68

MOONLINK MARKETING PVT. LTD.,KOLKATA vs. ITO, WARD-7(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 215/KOL/2024[2012-13]Status: DisposedITAT Kolkata22 May 2025AY 2012-13

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 131Section 133(6)Section 144Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 215/Kol/2024 Assessment Year: 2012-13 Moonlink Marketing Private Limited C/o Jain Vinod K & Associates 41A, A.J.C Bose Road, Suite No. 613, 6th Floor, Kolkata - 700017 [PAN: AAGCM4925P] .....................…...……………....Appellant vs. Income Tax Officer, Ward-7(1), Kolkata Aayakar Bhavan, P-7, Chowringhee Square, Kolkata - 700001 ...............…..….................... Respondent Appearances by: Assessee represented by : Vinod Kumar Jain, AR Department represented by : Pr…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S MUNDHRA CONSTRUCTION PRIVATE LIMITED

ITAT/10/2025HC Calcutta07 Mar 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- The Hon'Ble Justice Chaitali Chatterjee (Das)

Section 260ASection 68

…1 OD - 6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/10/2025 IA NO: GA/1/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S MUNDHRA CONSTRUCTION PRIVATE LIMITED Mr. Aryak Dutt, Advocate Mr. Soumen Bhattacharjee, Advocate ….for the Appellant. Mr. S. M. Suraja, Advocate Mr. Bhaskar Sengupta, Advocate . . .for the Respondent. HEARD ON : 07.3.2025 JUDGMENT ON : 07.3…

M/S. BHIKSHU POLYMERS PVT. LTD. (EARLIER KNOWN AS M/S. JEEVAN COMMOTRADE PVT. LTD.),KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1538/KOL/2024[2009-2010]Status: DisposedITAT Kolkata23 Dec 2024AY 2009-2010

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1538/Kol/2024 Assessment Year: 2009-10 M/s Bhikshu Polymers Pvt. Ltd. (Earlier known as M/s Jeevan Commotrade Pvt. Ltd.) 1st Floor, 4 Fairlie Place, Kolkata - 700001 [PAN: AACCJ0069K] .....................…...……………....Appellant vs. Income Tax Officer, Ward-6(2), Kolkata Aayakar Bhavan, P-7, Chowringhee Square, Kolkata - 700069 ...............…..….................... Respondent Appearances by: Assessee represented by : Sunil Surana, AR Department represented by : A. Kundu,…

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

…vised and hence, the limitation period would run from intimation order passed under section 143(1) of the Act. The learned Counsel, in support of these arguments, placed reliance on the following judicial presidency. i) CIT v/s Alagendran Finance Ltd. [2007] 162 Taxmann.com 465 (SC); ii) CIT v/s Industrial Development Bank of India Ltd. [2023] 152 Taxmann.com 591 (SC); and iii) CIT v/s Lark Chemicals Ltd. [2015] Taxmann.com 446 (Bom.). 5 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 6. On merits, the learned counsel for the assessee further submitted that the learned Commissioner had…

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

M/S ARROWSPACE TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-10(2), KOLKATA

In the result, in light of the discussion made above, this appeal is dismissed

ITA 344/KOL/2024[2016-17]Status: DisposedITAT Kolkata16 Oct 2024AY 2016-17

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 234BSection 234DSection 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 344/KOL/2024 Assessment Year: 2016-17 M/s. Arrowspace Tradecom Pvt. Ltd……………………………………Appellant [PAN: AAKCA 4013 C] Vs. ITO, Ward-10(2), Kolkata......................................................Respondent Appearances: Assessee represented by: None. Department represented by: P.P. Barman, Addl. CIT, Sr. DR. Date of concluding the hearing :…

SILVERLAKE TRADERS PVT. LTD.,KOLKATA vs. ITO, WARD-5(1), KOLKATA

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

ITA 379/KOL/2024[2009-10]Status: DisposedITAT Kolkata23 Sept 2024AY 2009-10

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 14ASection 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 379/KOL/2024 Assessment Year: 2009-10 Silverlake Traders Pvt. Ltd……….............................................Appellant [PAN: AAMCS 3292 F] Vs. ITO, Ward-5(1), Kolkata…………………………………………………Respondent Appearances: Assessee represented by: None. Department represented by: Subhendu Datta, CIT DR. Date of concluding the hearing :…

ELEGANT DEALMARK PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA

In the result, the appeal filed by the assessee is partly allowed, with Ground No

ITA 51/KOL/2024[2012-13]Status: DisposedITAT Kolkata21 Aug 2024AY 2012-13

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 131Section 14ASection 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 51/KOL/2024 Assessment Year: 2012-13 Elegant Dealmark Pvt. Ltd......................................................Appellant [PAN: AACCE 7972 Q] Vs. ITO, Ward-5(3), Kolkata........................................................Respondent Appearances: Assessee represented by: None. Department represented by: B.K. Singh, Addl.…

GRAFTON MERCHANT PVT. LTD.,KOLKATA vs. DCIT, CIRCLE-1(1)/KOLKATA

ITA 230/KOL/2023[2010-11]Status: DisposedITAT Kolkata21 Aug 2024AY 2010-11

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 131Section 250Section 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 230/KOL/2023 Assessment Year: 2010-11 Grafton Merchant Pvt. Ltd.......................................................Appellant [PAN: AABCG 2641 P] Vs. DCIT, Circle-1(1), Kolkata.....................................................Respondent Appearances: Assessee represented by: None. Department represented by: Subhendu Datta,…

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