Commissioner of Income Tax v. Ken Construction and Colonizers (P.) Ltd.

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judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2024.

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Judgments citing Commissioner of Income Tax v. Ken Construction and Colonizers (P.) Ltd.

Anil Kumar Paik, Kolkata vs. ACIT, Cir-8(1), Kol, Kolkata

In the result, appeal of the assessee is allowed

ITA 492/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Feb 2024AY 2017-18

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 492/Kol/2023 Assessment Year: 2017-18 Anil Kumar Paik Acit, Circle-8(1), Kolkata C/O S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2Nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [Pan : Aflpp6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri B.K. Singh, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 29/02/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld. Commissioner, Of Income Tax (Appeals)- N.F.A.C. Acted Unlawfully In Impliedly Sustaining; The Purported Addition Of Rs. 1,67.44,907/- Made The Ld. Assistant Commissioner, Of Income Tax, Circle 8(1) Kolkata By Invoking The Mischief U/S. 43Ca Of The Income Tax Act, 1961 Without Satisfying The Parameters Thereof & The Adverse Conclusion Reached On That Behalf In Violation Of The Statutory Prescription Is Completely Unfounded, Unjustified & Untenable In Law. 2. For That The Specious Approach Of The Ld. Commissioner Of Income Tax (Appeals)-N.F.A,C. Of Misreading Evidence, Considering Improper Facts

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri B.K. Singh, JCIT, Sr. D/R

Section 145Section 250Section 43C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 492/Kol/2023 Assessment Year: 2017-18 Anil Kumar Paik ACIT, Circle-8(1), Kolkata C/o S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [PAN : AFLPP6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somnath Ghosh, Advocate Revenue by : Shri B.K. Singh, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 01/12/2023 घोषणा क" तारीख /Date of…

Anil Kumar Paik, Kolkata vs. ACIT, Kolkata

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 468/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Nov 2023AY 2016-17

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 468/Kol/2023 Assessment Year: 2016-17 Anil Kumar Paik Acit, Circle-8(1), Kolkata C/O S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2Nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [Pan : Aflpp6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 21/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R

Section 143(2)Section 145(3)Section 250Section 43CSection 44A

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 468/Kol/2023 Assessment Year: 2016-17 Anil Kumar Paik ACIT, Circle-8(1), Kolkata C/o S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [PAN : AFLPP6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somnath Ghosh, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 21/09/2023 घोषणा क" तारीख /D…

Shaktiraj Holding and Construction, Kolkata vs. ITO, Ward 5(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 272/KOL/2022[2012-13]Status: DisposedITAT Kolkata26 Jul 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.272/Kol/2022 Assessment Year: 2012-13 Shaktiraj Holding & Construction P Ltd...........................……….……Appellant C/O. S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata-1. [Pan: Aadcs7143J] Vs. Ito, Ward-5(1), Kolkata...……….…..….........……........……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 26, 2022 Date Of Pronouncing The Order : July 26, 2022

Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.272/Kol/2022 Assessment Year: 2012-13 Shaktiraj Holding and Construction P Ltd...........................……….……Appellant C/o. S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-1. [PAN: AADCS7143J] vs. ITO, Ward-5(1), Kolkata...……….…..….........……........……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-DR, appeared on behalf…

Crystal Tradelink Pvt. Ltd., Kolkata vs. TRO-2, Kolkata

In the result the appeal of the assessee is allowed for statistical purpose

ITA 182/KOL/2021[2012-13]Status: DisposedITAT Kolkata17 May 2022AY 2012-13

Bench: Shri Manish Borad & Shri Sonjoy Sarmaआयकर अपील सं.य/ Assessment Year:2012-13 बनाम Crystal Tradelink Pvt. Tro-2, Kolkata Ltd, 157 N.S Road, Top V/S. Floor, Kolkata-700 001. Pan: Aadcc0537G अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “A” KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ Assessment Year:2012-13 बनाम Crystal Tradelink Pvt. TRO-2, Kolkata Ltd, 157 N.S Road, Top V/s. Floor, Kolkata-700 001. PAN: AADCC0537G अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Somnath Ghosh, Advocate, Ld.AR ""यथ" क" ओर से/By Respondent Shri Biswanath Das, Addl. CIT, Ld.DR सुनवाई क" तार"ख/Date of Hearing 28-04-2022 घोषणा क" तार"ख/Date 17 -05-2022 of Pronouncement आदेश /O R D E R PER MANISH BORAD, AM. This appeal of the assesse…

Romiel Samuel, Mumbai vs. ITO 18(3)(3), Mumbai

In the result, the appeal of assessee is allowed

ITA 437/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jun 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Hari Om Tulsian, ARFor Respondent: Shri Ram Tiwari, DR

Section 143(3)Section 5O

…Aayakr ApIlaIya AiQakrNa “D” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 437/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2009-10) Shri Romiel Samuel The Income Tax Officer, F-2/Karmatak Society, Mogul Ward 18(3)(3), Mumbai Vs. Lane, Mahim, Mumbai-400 016 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) PAN No. AAJPS1156Q Assessee by : Shri Hari Om Tulsian, AR Revenue by : Shri Ram Tiwari, DR Date of hearing: 03-05-2018 Date of pronouncement : 13-06-2018 AadoSa / O R D E R PER MAHAVIR SING…