CIT v. Mithila Motor's (P.) Ltd.

M/S. Dadheech Furniture Pvt. Ltd., Kolkata vs. ITO, Ward 7(3), Kolkata

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

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1923/Kol/2017 A.Y: 2012-13 M/s. Dadheech Furniture Vs. I.T.O. Ward 7(3), Pvt. Ltd. Kolkata PAN: AADCD 3739K [Appellant] [Respondent] For the Appellant : Shri Manish Tiwari,FCA, ld. AR For the Respondent : Shri S. Mukherjee, Addl.CIT, ld.Sr.DR Date of hearing : 06-08-2018 Date of pronouncement : 10-08-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 1…

Sri Supratik Banerjee, Birbhum vs. ACIT, Circle - 3, Suri, Birbhum

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

Bench: The Cit-A The Notice Dt. 29-12-2009 Issued By The Ao [Acit, Cir-3, Suri] U/Sec 274 R.W.S 271(1) ( C) Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri J.Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 650/Kol/2018 A.Y: 2007-08 Supratik Banerjee Vs. A.C.I.T, Cir-3, Kolkata PAN: ADCPB 2184K [Appellant] [Respondent] For the Appellant : Shri Siddharth Agarwal, Advocate, ld.AR For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 12-06-2018 Date of pronouncement : 08-08-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), Burdwan dt…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Ananya Wood Pvt. Ltd., Kolkata

In the result, both the appeals of revenue are dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Ananya Wood Pvt. Ltd., Kolkata

In the result, both the appeals of revenue are dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

Tapan Kumar Saha, Kolkata vs. ITO, Ward - 23(2), Kolkata

Appeal is allowed

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2011-12

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

Sri Krishna Kumar Mundhra, Kolkata vs. ACIT, Circle - 45, Kolkata

In the result, the appeal of the assessee is allowed

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravi[Assessment Year: 2011-12] Vs Acit, Sh. Krishna Kumar Mundhra, Subhash Agarwal & Associates, Circle-45, Siddha Gibson, 1 Gibson Lane, 2Nd Kolkata Floor, Suite-213, Kolkata-700069. Pan-Adqpm9715P (Appellant) (Respondent) Appellant By Smt. Somdutta Somaddar, Advocate Respondent By Sh. S. Dasgupta, Addl. Cit Dr Date Of Hearing 11.07.2018 Date Of Pronouncement 18.07.2018

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income- tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard…

Shri Laxmi Kant Todi, Kolkata vs. ITO, Ward - 35(3), Kolkata

In the result, all the appeals of assessee are allowed

Bench: The Cit-A The Notice Dt. 30-06-2014 Issued By The Ao U/Sec 274 Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1509/Kol/2017 A.Y: 2002-03 I.T.A No. 1510/Kol/2017 A.Y: 2003-04 I.T.A No. 1511/Kol/2017 A.Y: 2004-05 I.T.A No. 1512/Kol/2017 A.Y: 2005-06 I.T.A No. 1513/Kol/2017 A.Y: 2006-07 Sri Laxmi Kant Todi Vs. I.T.O. Ward 35(3) PAN: ABTPT7710N Kolkata [Appellant] [Respondent] For the Appellant : Ms. Pinki Shaw, ld.AR For the Respondent : Shri A.Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 26-06-2018 Date of pronouncement : 18-07-2018 ORDER PER BENC…

Sun Biotechnology Ltd., Kolkata vs. DCIT, Circle-7(2), Kolkata

In the result the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, J.M & Dr. A. L. Saini, A.M आयकर अपीलसं./Ita No.1094/Kol/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Sun Biotechnology Ltd. Vs. Dcit, Circle-7(2), Kolkata

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

DCIT, Cir-10(2), Kolkata vs. M/S Vivada Chemicals Pvt. Ltd., Kolkata

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri A. T. Varkey, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.1391/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-10(2), Kolkata -Vs.- M/S. Vivada Chemicals Pvt. Ltd. [Pan : Aaacv 8688 C ] (Appellant) (Respondent) : Shri A. Bhattacharjee, Addl. Cit For The Appellant For The Respondent : Shri Ankit Jalan, Ld. Ar Date Of Hearing : 03.07.2018 Date Of Pronouncement : 11.07.2018. Order Per Dr. A.L. Saini, Am

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

Sri Sujoy Kanti Pal, Kolkata vs. ITO, Ward - 63(2), Kolkata

In the result, appeal of assessee is allowed

Bench: Shri S. S. Godara, Jm & Shri M. Balaganesh, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

Rajgaria Timber Privtate Limited, Kolkata vs. DCIT, CC-2(2)/Kol, Kolkata

In the result, the appeal of the assessee is allowed

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravia.Y 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL : ‘D’ BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member A.Y 2008-09 Rajgaria Timber Vs. D.C.I.T, CC-2(2), Kolkata Pvt. Ltd. PAN: AABCR 8486M [Appellant] [Respondent] Appellant/Assessee by : None appeared Respondent/Department : Shri A.Bhattacharjee, Addl. CIT, ld.DR Date of Hearing : 26-06-2018 Date of Pronouncement : 04-07-2018 ORDER Shri S.S.Viswanethra Ravi, JM: The above appeal by the Assessee is against the order dt. 08- 03-2017 of the CIT-A, 20, Kolkata for the A.Y 2008-09, wherein he confirmed the imp…

Shri Praveen Kumar Singh, Kolkata vs. ITO, Ward 46(3), Kolkata

In the result, appeal of assessee is allowed

Bench: Shri S. S. Godara, Jm & Shri M. Balaganesh, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

DCIT, Circle-1, Siliguri vs. M/S Prakash Distillery & Chemicals(P) Ltd., Siliguri

In the result, both the appeal of revenue and the cross objection of assessee are dismissed

Bench: Shri S. S. Godara, Jm & Shri M. Balaganesh, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

Jayanta Dasgupta, Hooghly vs. ITO, Ward - 23(3), Hooghly

In the result, appeal of assessee is allowed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

ITO, Ward-13(1), Kolkata vs. M/S Elcon Estate Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

Bench: The Tribunal On 27-11-2017 In The Case Of Jeetmal Choraria In Ita No. 956/Kol/2016 For The A.Y 2010-11 May Be Adopted In This Case & Relied On The Order Of The Ao.

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri P. M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 53/Kol/2017 A.Y 2011-12 I.T.O, Ward 13(1) Vs. M/s. Elcon Estate P.Ltd Kolkata PAN: AABCE 5473D [Appellant] [Respondent] For the Appellant : Shri Sallong Yaden, Addl.CIT, ld.DR For the Respondent : Shri Sunil Surana, FCA, ld.AR Date of hearing : 20-06-2018 Date of pronouncement : 20-06-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), 5, Kolkata dt. 31…

M/S/ Subarna Rice Mill, Burdwan vs. ITO, Ward 2(3), Burdwan

In the result, appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

ACIT, Central Circle-2(3), Kolkata vs. M/S. Shailja Fashions Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

ACIT, Central Circle-2(3), Kolkata vs. M/S Gangour Tie-Up Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…

ACIT, Circle-2(3), Kolkata vs. Late Baijnath Agarwal, Kolkata

In the result, both the appeal of revenue as well as the Cross objection of assessee is dismissed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…ecision of Hon’ble Karnataka High Court in the case of Manjunatha Cotton & Ginning Factory (supra). Reliance was also placed by the ITAT Mumbai in this decision on the decision of Hon’ble Patna High court in the case of CIT v. Mithila Motor's (P.) Ltd. [1984] 149 ITR 751 (Patna) wherein it was held that under section 274 of the Income-tax Act, 1961, all that is required is that the assessee should be given an opportunity to show cause. No statutory notice has been prescribed in this behalf. Hence, it is sufficient if the assessee was aware of the charges he had to meet and was given an opportunity of being heard.…