CIT v. Naresh Kumar Agarwal

53 Taxmann.com 306High Court2015#740 most cited

What is CIT v. Naresh Kumar Agarwal authority for?

A statement recorded under Section 132(4) during a search operation is akin to a statement under Section 162 of Cr.P.C. and cannot be treated as a proven fact or clinching evidence on its own, serving merely as a basis for further investigation.

137

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Naresh Kumar Agarwal · Section 132(4) statement · evidentiary value · search and seizure · not proven fact · 162 Cr.P.C. · voluntary admission · retracted statement · surrender of income

Sections most often in play

Section 143(3)Section 132(4)Section 68Section 131Section 132Section 133ASection 147Section 148

Issues it is cited on

voluntary admissionsection 94section 158b(b)section 268asurrender of incomesection 158bb(1)retracted statementstatement under section 132(4)legal expensesshell companysection 158bbsection 158bc

Judgments citing CIT v. Naresh Kumar Agarwal

Skandhanshi Infra Projects, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

ITA 535/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. No. I.T.A.No. Name of Appellant Name of Respondent A.Y. Appealed against the Order of the CIT(A)-12, Hyderabad Dated 1. 514/Hyd./2025 Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 2019-20 26.12.2024 2. 515/Hyd./2025 2020-21 26.12.2024 3. 516/Hyd./2025 2021-22 06.01.2025 4. 517/Hyd./2025 2022-23 26.12.2024 5. 518/Hyd./2025 Skandhanshi Infra Projects India…

Skanda Builders, Kurnool vs. ACIT., Central Circle - 2(3), Hyderabad

ITA 532/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. No. I.T.A.No. Name of Appellant Name of Respondent A.Y. Appealed against the Order of the CIT(A)-12, Hyderabad Dated 1. 514/Hyd./2025 Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 2019-20 26.12.2024 2. 515/Hyd./2025 2020-21 26.12.2024 3. 516/Hyd./2025 2021-22 06.01.2025 4. 517/Hyd./2025 2022-23 26.12.2024 5. 518/Hyd./2025 Skandhanshi Infra Projects India…

Skanda Builders, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

ITA 530/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER | Sl. No. | I.T.A.No. | Name of Appellant | |---|---|---| | 1. | 514/Hyd./2025 | Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G | The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 | 2019-20 | 26.12.2024 | | 2. | 515/Hyd./2025 | | | 2020-21 | 26.12.2024 | | 3. | 516/Hyd./2025 | | | 2021-22 | 06.01.2025 | | 4. | 517/Hyd./2025 | | | 2022-23 | 26.12.2024 | | 5. | 518/Hyd./2025 | Skandhanshi Infra Projects India…

Skandhanshi Infra Projects India Private Limited, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

ITA 518/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. No. I.T.A.No. Name of Appellant Name of Respondent A.Y. Appealed against the Order of the CIT(A)-12, Hyderabad Dated 1. 514/Hyd./2025 Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 2019-20 26.12.2024 2. 515/Hyd./2025 2020-21 26.12.2024 3. 516/Hyd./2025 2021-22 06.01.2025 4. 517/Hyd./2025 2022-23 26.12.2024 5. 518/Hyd./2025 Skandhanshi Infra Projects India…

Skanda Infra Projects India Private Limited, Kurnool vs. ACIT., Central Circle-2(3), Hyderabad

ITA 515/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. No. I.T.A.No. Name of Appellant Name of Respondent A.Y. Appealed against the Order of the CIT(A)-12, Hyderabad Dated 1. 514/Hyd./2025 Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 2019-20 26.12.2024 2. 515/Hyd./2025 2020-21 26.12.2024 3. 516/Hyd./2025 2021-22 06.01.2025 4. 517/Hyd./2025 2022-23 26.12.2024 5. 518/Hyd./2025 Skandhanshi Infra Projects India…

ACIT., Central Circle-2(3), Hyderabad vs. Skandhanshi Infra Projects India Pvt. Ltd., Bangalore

ITA 311/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER | Sl. No. | I.T.A.No. | Name of Appellant | Name of Respondent | A.Y. | Appealed against the Order of the CIT(A)-12, Hyderabad Dated | |---|---|---|---|---|---| | 1. | 514/Hyd./2025 | Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G | The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 | 2019-20 | 26.12.2024 | | 2. | 515/Hyd./2025 | | | 2020-21 | 26.12.2024 | | 3. | 516/Hyd./2025 | | | 2021-22 | 06.01.2025 | | 4…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

M/S Agroha Ornaments, Gwalior vs. ACIT., Central, Gwalior

ITA 135/AGR/2019[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.135/Agr/2019 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Agroha Ornaments Acit (Central) बनाम/ Solid Gold Plaza, Sarafa Bazar Gwalior Vs. Lashkar, Gwalior 474011 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abgfa-1001-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.586/Agr/2019 (िनधा"रणवष" / Assessment Year: 2017-18) Acit (Central) M/S Agroha Ornaments बनाम/ Gwalior Solid Gold Plaza, Sarafa Bazar Vs. Lashkar, Gwalior 474011 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abgfa-1001-J (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ashok Vijayawargiya (Ca) – Ld. Ar Revenue By : Shri Sukesh Kumar Jain – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 20-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Ashok Vijayawargiya (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT-DR
Section 132(1)Section 132(4)Section 142(1)Section 153ASection 69A

…I) dated 10-03-2003 emphasized the fact the while recording statement during search and seizure, no attempt should be made to obtain confession as to the undisclosed income. 6. The Hon’ble Andhra Pradesh High Court in the case of CIT vs. Naresh Kumar Agarwal (53 Taxmann.com 306), as cited by Ld. AR, held that for all practical purposes, the statement recorded under sub- section (4) of Section 132 of the Act partakes the character of the one recorded by an investigating officer under Section 162 of Cr.P.C. Howsoever desirable, it may appear to be, it cannot be ascribed the status of a proven fact. At the most, it…

Imtiaz Farooqi, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(3), Hyderabad

In the result, both the appeals are allowed

ITA 149/HYD/2022[2011-12]Status: DisposedITAT Hyderabad19 Mar 2025AY 2011-12

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 148 & 149/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2010-11 & 2011-12) Imtiaz Farooqi DCIT, Central Circle-1(3) PAN :AADPF1807D Vs. Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohana Rao, AR रधजस्‍व द्वधरध/Revenue by: Dr.Sachin Kumar, Sr.DR सुिवधई की तधरीख/Date of hearing: 26/02/2025 घोर्णध की तधरीख/Pronouncement on: 19/03/2025 आदेश /…

Imtiaz Farooqi, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(3), Hyderabad

In the result, both the appeals are allowed

ITA 148/HYD/2022[2010-11]Status: DisposedITAT Hyderabad19 Mar 2025AY 2010-11

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 148 & 149/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2010-11 & 2011-12) Imtiaz Farooqi DCIT, Central Circle-1(3) PAN :AADPF1807D Vs. Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohana Rao, AR रधजस्‍व द्वधरध/Revenue by: Dr.Sachin Kumar, Sr.DR सुिवधई की तधरीख/Date of hearing: 26/02/2025 घोर्णध की तधरीख/Pronouncement on: 19/03/2025 आदेश /…

Pradeep Kumar Dusad, Jaipur vs. DCIT Central Circle 2, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 131Section 153CSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1149/JPR/2024 fu/k Zkj.k o"kZ@Assessment Year : 2017-18 The ITO Ward-1(4), Jaipur cuke Vs. Shri Pradeep Kumar Dusad R-1. Behind Motor Aids Petrol Pump, Jhotwara Road, Shashtri Nagar, Jaiapur. LFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H vihykFkhZ@Appellant izR;Fkh Z@Respondent vk;dj vihy la-@ITA. No. 1192/JPR/2024 fu/k Zkj.k…

Income-Tax Officer, Ward-1(4), Jaipur vs. Shri Pradeep Kumar Dusad, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 131Section 153CSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1149/JPR/2024 fu/k Zkj.k o"kZ@Assessment Year : 2017-18 The ITO Ward-1(4), Jaipur cuke Vs. Shri Pradeep Kumar Dusad R-1. Behind Motor Aids Petrol Pump, Jhotwara Road, Shashtri Nagar, Jaiapur. LFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H vihykFkhZ@Appellant izR;Fkh Z@Respondent vk;dj vihy la-@ITA. No. 1192/JPR/2024 fu/k Zkj…

Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh vs. Ms Scott Edil Advance Research Laboratotries and Education Ltd., Chandigarh

ITA 93/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. थायी लेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथय…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चडीगढ़, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandig…

DCIT, Chandigarh vs. Sanjeev Aggarwal, Chandigarh

ITA 506/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circl…

Deputy Commissioner of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1729/KOL/2024[2017-18]Status: DisposedITAT Kolkata11 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

Deputy Commissoenr of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1728/KOL/2024[2015-16]Status: DisposedITAT Kolkata11 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

DCIT, CC-1(3), Kolkata vs. Disha Realcon Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 900/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 899/KOL/2024[2019-20]Status: DisposedITAT Kolkata18 Oct 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…

DCIT, CC-1(3), Kolkata vs. Samriddhi Metals Pvt. Ltd., Kolkata

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 898/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.896 & 897/Kol/2024 Assessment Years: 2014-15 & 2015-16 & Assessment Year: 2017-18 & Assessment Year: 2019-20 & Assessment Years: 2018-19 DCIT, Central Circle-1(3), Samriddhi Metals Pvt. Ltd. Kolkata. Vs. 4th Floor, 318, lake Town, Block-A, Kolkata-700089. (PAN: AAPCS1201F) (Appellant) (Respondent) & & Assessment Year: 2018-19 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 DCIT, Central Circle-1(3), Sumangal De…