Calcutta in CIT v. Vijay Shree Ltd.

43 Taxmann.com 396High Court2014#420 most cited

What is Calcutta in CIT v. Vijay Shree Ltd. authority for?

Employees' contribution to provident fund and ESI, if paid by the assessee before the due date for filing the return of income under section 139(1), is an allowable deduction under section 43B. No distinction is drawn between employer's and employee's contributions for the purpose of section 43B.

214

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vijay Shree Ltd. · 43 Taxmann.com 396 · Section 43B · Section 36(1)(va) · employees' contribution PF ESI · provident fund ESI deduction · payment before 139(1) due date · allowable deduction welfare funds · employer employee contribution · PF ESI payment income tax

Sections most often in play

Section 143(3)Section 263Section 133ASection 142(1)Section 143(1)Section 147Section 148Section 234D

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 2(24)section 43bsection 36(1)section 36section 43section 139(1)section 139section 13prescribedinterest

Judgments citing Calcutta in CIT v. Vijay Shree Ltd.

Kanishka Basu Mallik, Kolkata vs. Asstt. Director of Income Tax, CPC, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 307/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Dec 2021AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.307/Kol/2021 Assessment Year: 2018-19 Kanishka Basu Mallik............................................…………………….……Appellant 2C, F-201, Chakraberia Lane, Elgin Road, L.R. Sarani, Kolkata-700020. [Pan: Bwapm2770E] Vs. Adit, Cpc, Kolkata…………..…...............……........……...…..…..Respondent Appearances By: Shri K. M. Roy, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2021 Date Of Pronouncing The Order : December 16, 2021 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Addition Of Rs.991134 Towards Delayed Employee’S Contribution To Provident Fund Is Not Justified Since The Same Has Been Paid Before Filing Of The Return. 2. That The Appellant Reserves The Right To Raise Additional Grounds.”

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.307/Kol/2021 Assessment Year: 2018-19 Kanishka Basu Mallik............................................…………………….……Appellant 2C, F-201, Chakraberia Lane, Elgin Road, L.R. Sarani, Kolkata-700020. [PAN: BWAPM2770E] vs. ADIT, CPC, Kolkata…………..…...............……........……...…..…..Respondent Appearances by: Shri K. M. Roy, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of con…

Mukund Oil Mills (P) Ltd, Kolkata vs. Centralized Processing Center, Bangaluru

In the result, the appeal of the assessee stands allowed

ITA 260/KOL/2021[2018-19]Status: DisposedITAT Kolkata28 Oct 2021AY 2018-19
Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.260/Kol/2021 Assessment Year: 2018-19 M/s. Mukund Oil Mills Pvt. Ltd.….…………………………….…….........................Appellant 4, Synagogue Street, Kolkata- 700001. [PAN: AABCM6798F] vs. CPC, Bangaluru……….…..………………...………..…..........................................Respondent Appearances by: Shri Rakesh Jain, FCA appeared on behalf of the Appellant. Shri Jayanta Khanra, JCIT, Sr. DR appeared on behalf of the Respondent. Date of concluding the hearing : October 28, 2021 Date of pronouncing…

DCIT, Circle-5(1), Kolkata vs. Kesoram Industries Limited, Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1864/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Oct 2021AY 2015-16

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

DCIT, Circle - 5(1), Kolkata vs. M/S. Kesoram Industries Ltd., Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1777/KOL/2019[2012-13]Status: DisposedITAT Kolkata28 Oct 2021AY 2012-13

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

Kesoram Industries Ltd., Kolkata vs. D.C.I.T., Circle-5(1), Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1197/KOL/2019[2014-15]Status: DisposedITAT Kolkata28 Oct 2021AY 2014-15

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

M/S. Kesoram Industries Ltd., Kolkata vs. DCIT, Circle - 5(1), Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1650/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Oct 2021AY 2015-16

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

M/S Alok Oil Industries Limited, Kolkata vs. Centralized Processing Center, Bangaluru

In the result, the appeal of the assessee stands allowed

ITA 261/KOL/2021[2018-19]Status: DisposedITAT Kolkata27 Oct 2021AY 2018-19

Bench: Shri Sanjay Gargi.T.A. No.261/Kol/2021 Assessment Year: 2018-19 M/S Alok Oil Industries Limited…………..….…..………………….……Appellant 4, Synagogue Street, Kolkata – 700001. [Pan: Aacca2187K] Vs. Cpc, Bangalore…………..…………………….…………...………..…..Respondent Appearances By: Shri Rakesh Jain, Ar, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 27, 2021 Date Of Pronouncing The Order : October 27, 2021

Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.261/Kol/2021 Assessment Year: 2018-19 M/s Alok Oil Industries Limited…………..….…..………………….……Appellant 4, Synagogue Street, Kolkata – 700001. [PAN: AACCA2187K] vs. CPC, Bangalore…………..…………………….…………...………..…..Respondent Appearances by: Shri Rakesh Jain, AR, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 27, 2021 Date of pronouncing the order : October 27, 2021 Hearing through Video…

Genesis Intellectuals Pvt. Ltd., Kolkata vs. Asstt. Director of Income Tax, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 308/KOL/2021[2018-19]Status: DisposedITAT Kolkata26 Oct 2021AY 2018-19

Bench: Shri Sanjay Gargi.T.A. No.308/Kol/2021 Assessment Year: 2018-19 Genesis Intellectuals Pvt. Ltd.….…………………………….……Appellant 1St & Ground Floor, Bf-52, Ektp 117, Shantipally, Kolkata- 700107. [Pan: Aagcg2638H] Vs. Adit, Cpc, Bangalore……….…..………………...………..…..Respondent Appearances By: Shri K. M. Roy, Ar, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 26, 2021 Date Of Pronouncing The Order : October 26, 2021

Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.308/Kol/2021 Assessment Year: 2018-19 Genesis Intellectuals Pvt. Ltd.….…………………………….……Appellant 1st and Ground Floor, BF-52, EKTP 117, Shantipally, Kolkata- 700107. [PAN: AAGCG2638H] vs. ADIT, CPC, Bangalore……….…..………………...………..…..Respondent Appearances by: Shri K. M. Roy, AR, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 26, 2021 Date of pronouncing the order : October 26, 2021…

Eastern Belting and Cotton Mills Pvt. Ltd., Hooghly vs. ACIT, Cir.-23(1), Hooghly

In the result, the appeal of the assessee stands allowed

ITA 193/KOL/2021[2017-18]Status: DisposedITAT Kolkata26 Oct 2021AY 2017-18

Bench: Shri Sanjay Gargi.T.A. No.193/Kol/2021 Assessment Year: 2017-18 Eastern Belting & Cotton Mills Pvt. Ltd.….…..………………….……Appellant 447(74), G.T. Road Baudyabati, Hooghly, Wb - 712222. [Pan: Aaace5887E] Vs. Acit, Circle-23(1), Hooghly………………………………...………..…..Respondent Appearances By: Shri Bisweswar Ghosh, Ar, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 26, 2021 Date Of Pronouncing The Order : October 26, 2021

Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.193/Kol/2021 Assessment Year: 2017-18 Eastern Belting And Cotton Mills Pvt. Ltd.….…..………………….……Appellant 447(74), G.T. Road Baudyabati, Hooghly, WB - 712222. [PAN: AAACE5887E] vs. ACIT, Circle-23(1), Hooghly………………………………...………..…..Respondent Appearances by: Shri Bisweswar Ghosh, AR, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 26, 2021 Date of pronouncing the order : October 26…

M/S Mahadev Fabrics, Howrah vs. ACIT, Cir-48, Kolkata

In the result, the appeal of the assessee is allowed

ITA 224/KOL/2021[2015-16]Status: DisposedITAT Kolkata04 Oct 2021AY 2015-16

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 263(1)Section 36(1)(va)

…1 I.T.A. No.224/Kol/2021 Assessment Year: 2015-16 M/s Mahadev Fabrics llआयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM and Shri Manish Borad, AM] I.T.A. No.224/Kol/2021 Assessment Year: 2015-16 M/s Mahadev Fabrics Vs. ACIT, Circle-48, Kolkata (PAN: AAUFM9634J) Appellant Respondent Date of Hearing (Virtual) 14.09.2021 Date of Pronouncement 04.10.2021 For the Appellant Shri Sunil Surana, CA For the Respondent Shri Sandeep Chaube, CIT-D.R ORDER Per Shri A. T. Varkey, JM: This appeal has been preferred by the assessee against the o…

D.C.I.T., Circle-8(1), Kolkata vs. M/S Baljit Secutiries Private Limited, Kolkata

In the result, the appeal of the revenue stands dismissed

ITA 146/KOL/2020[2011-12]Status: DisposedITAT Kolkata15 Sept 2021AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manish Boradआयकरअपीलसं.य/ Assessment Year: 2011-12 बनामV/S. M/S. Baljit Securities Dcit, Circle-8(1) Aaykarbhawan, P-7 Private Limited Chowringhee Square, 7A Pretoria Street, 5Th Fl., Kolkata-700 Theatre Road, Kolkata- 069 700 069. Pan:Aabcb0779P अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 115JSection 143(2)Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Aby T. Varkey, Judicial Member and Shri Manish Borad, Accountant Member आयकरअपीलसं.य/ Assessment Year: 2011-12 बनामV/s. M/s. Baljit Securities DCIT, Circle-8(1) AaykarBhawan, P-7 Private Limited Chowringhee Square, 7A Pretoria Street, 5th Fl., Kolkata-700 Theatre Road, Kolkata- 069 700 069. PAN:AABCB0779P अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing through video Conferencing अपीलाथ"क"ओरसे/By Appellant Smt. RanuBiswas, Addl. CIT, ld.DR ""यथ"क"ओरसे/By Respondent Shri S.K. Tulsiyan, Advocate Ms. Puja Somani, CA, Ld. AR सुनवाईक"तार"ख/Date of He…

Anmol Feeds (P) Ltd, Howrah vs. DCIT, Cir. 13(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 277/KOL/2021[2019-20]Status: DisposedITAT Kolkata09 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.239/Kol/2021, A.Y. 2019-20 Royal Touch Fablon Pvt. Ltd., ITA No.241/Kol/2021, A.Y. 2017-18 Panna Textile Industries Pvt. Ltd., ITA No. 277/Kol/2021, A.Y. 2019-20 Anmol Feeds Pvt. Ltd., आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 239/Kol/2021 Assessment Year: 2019-20 Royal Touch Fablon Pvt. Ltd. Vs. DCIT, Circle-4(1), Kolkata (PAN: AABCR5842F) Appellant Respondent & I.T.A. No. 241/Kol/2021 Assessment Year: 2017-18 Panna Textile Industries Pvt. Ltd. Vs. DCIT, Circle-1…

Panna Textile Industries (P) Ltd, Kolkata vs. DCIT, Cir. 11(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 241/KOL/2021[2017-18]Status: DisposedITAT Kolkata09 Sept 2021AY 2017-18

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

Section 139(1)

…1 ITA No.239/Kol/2021, A.Y. 2019-20 Royal Touch Fablon Pvt. Ltd., ITA No.241/Kol/2021, A.Y. 2017-18 Panna Textile Industries Pvt. Ltd., ITA No. 277/Kol/2021, A.Y. 2019-20 Anmol Feeds Pvt. Ltd., आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 239/Kol/2021 Assessment Year: 2019-20 Royal Touch Fablon Pvt. Ltd. Vs. DCIT, Circle-4(1), Kolkata (PAN: AABCR5842F) Appellant Respondent & I.T.A. No. 241/Kol/2021 Assessment Year: 2017-18 Panna Textile Industries Pvt. Ltd. Vs. DCIT, Circle-1…

M/S Royal Touch Fablon Pvt. Ltd., Kolkata vs. DCIT, Cir.4(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 239/KOL/2021[2019-20]Status: DisposedITAT Kolkata09 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.239/Kol/2021, A.Y. 2019-20 Royal Touch Fablon Pvt. Ltd., ITA No.241/Kol/2021, A.Y. 2017-18 Panna Textile Industries Pvt. Ltd., ITA No. 277/Kol/2021, A.Y. 2019-20 Anmol Feeds Pvt. Ltd., आयकर अपीलीय अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 239/Kol/2021 Assessment Year: 2019-20 Royal Touch Fablon Pvt. Ltd. Vs. DCIT, Circle-4(1), Kolkata (PAN: AABCR5842F) Appellant Respondent & I.T.A. No. 241/Kol/2021 Assessment Year: 2017-18 Panna Textile Industries Pvt. Ltd. Vs. DCIT, Circle-1…

S.Chatterjee & Sons(India) (P) Ltd, Kolkata vs. DCIT(CPC), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 254/KOL/2021[2018-19]Status: DisposedITAT Kolkata01 Sept 2021AY 2018-19

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

Section 139(1)

…1 ITA No.244/Kol/2021(AKS Power Equipments (P) Ltd. A.Y. 2019-20, 246/Kol/2021 (Rohan Gloves Manufacturing P. Ltd. A.Y. 2019-20, 247/Kol/2021 (Electromech Company) A.Y. 2019-20, 253/Kol/2021 (Classic Tannery P. Ltd. A.Y. 2019-20 & 254/Kol/2021 (S. Chatterjee & sons (India)(P) Ltd. A.Ys. 2018-19 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 244/Kol/2021 Assessment Year: 2019-20 AKS Power Equipments (P) Ltd. Vs. DCIT, (CPC), Bangalore (PAN: AAGCA4040B) Appellant Respondent &…

Classic Tannery (P) Ltd, Kolkata vs. DCIT, (CPC), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 253/KOL/2021[2019-20]Status: DisposedITAT Kolkata01 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.244/Kol/2021(AKS Power Equipments (P) Ltd. A.Y. 2019-20, 246/Kol/2021 (Rohan Gloves Manufacturing P. Ltd. A.Y. 2019-20, 247/Kol/2021 (Electromech Company) A.Y. 2019-20, 253/Kol/2021 (Classic Tannery P. Ltd. A.Y. 2019-20 & 254/Kol/2021 (S. Chatterjee & sons (India)(P) Ltd. A.Ys. 2018-19 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 244/Kol/2021 Assessment Year: 2019-20 AKS Power Equipments (P) Ltd. Vs. DCIT, (CPC), Bangalore (PAN: AAGCA4040B) Appellant Respondent &…

Electromech Company, Kolkata vs. ADIT (CPC), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 247/KOL/2021[2019-20]Status: DisposedITAT Kolkata01 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.244/Kol/2021(AKS Power Equipments (P) Ltd. A.Y. 2019-20, 246/Kol/2021 (Rohan Gloves Manufacturing P. Ltd. A.Y. 2019-20, 247/Kol/2021 (Electromech Company) A.Y. 2019-20, 253/Kol/2021 (Classic Tannery P. Ltd. A.Y. 2019-20 & 254/Kol/2021 (S. Chatterjee & sons (India)(P) Ltd. A.Ys. 2018-19 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 244/Kol/2021 Assessment Year: 2019-20 AKS Power Equipments (P) Ltd. Vs. DCIT, (CPC), Bangalore (PAN: AAGCA4040B) Appellant Respondent &…

Rohan Gloves Manufacturing Pvt. Ltd, Kolkata vs. ADIT (CPC), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 246/KOL/2021[2019-20]Status: DisposedITAT Kolkata01 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.244/Kol/2021(AKS Power Equipments (P) Ltd. A.Y. 2019-20, 246/Kol/2021 (Rohan Gloves Manufacturing P. Ltd. A.Y. 2019-20, 247/Kol/2021 (Electromech Company) A.Y. 2019-20, 253/Kol/2021 (Classic Tannery P. Ltd. A.Y. 2019-20 & 254/Kol/2021 (S. Chatterjee & sons (India)(P) Ltd. A.Ys. 2018-19 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 244/Kol/2021 Assessment Year: 2019-20 AKS Power Equipments (P) Ltd. Vs. DCIT, (CPC), Bangalore (PAN: AAGCA4040B) Appellant Respondent &…

Aks Power Equipments Pvt. Ltd., Kolkata vs. DCIT (CPC), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 244/KOL/2021[2019-20]Status: DisposedITAT Kolkata01 Sept 2021AY 2019-20

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

Section 139(1)

…1 ITA No.244/Kol/2021(AKS Power Equipments (P) Ltd. A.Y. 2019-20, 246/Kol/2021 (Rohan Gloves Manufacturing P. Ltd. A.Y. 2019-20, 247/Kol/2021 (Electromech Company) A.Y. 2019-20, 253/Kol/2021 (Classic Tannery P. Ltd. A.Y. 2019-20 & 254/Kol/2021 (S. Chatterjee & sons (India)(P) Ltd. A.Ys. 2018-19 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 244/Kol/2021 Assessment Year: 2019-20 AKS Power Equipments (P) Ltd. Vs. DCIT, (CPC), Bangalore (PAN: AAGCA4040B) Appellant Respondent &…

Harendra Nath Biswas, Kolkata vs. DCIT, Cir. 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 186/KOL/2021[2019-20]Status: DisposedITAT Kolkata16 Jul 2021AY 2019-20

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

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43Section 43B

…1 Harendra Nath Biswas A.Y. 2019-20 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No. 186/Kol/2021 Assessment Year: 2019-20 Harendra Nath Biswas Vs. DCIT, Circle-29, Kolkata (PAN: AEJPB 3060 J) Appellant Respondent Date of Hearing (Virtual) 14.07.2021 Date of Pronouncement 16.07.2021 For the Appellant Shri Bisweswar Ghosh, Advocate For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal filed by the Assessee against the order of Ld. C…