DCIT v. Sharp Mint Ltd.

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CONCAST PRIVATE LIMITED, PATNA

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CONCAST PRIVATE LIMITED, PATNA

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

BALMUKUND CONCAST PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1688 to 1691/KOL/2025 (Assessment Years: 2015-16 to 2018-19) Balajee Mini Steels & Rerolling DCIT, Central circle 4(3) Private Limited Aaykar Bhawan Poorva, 110, 603, Shantikunj Apartment, Shantipally, Kolkata-700107, Vs. Phulwanipatna, G.P.O.800001, Kolkata Patna (Appellant) (Respondent) PAN No. AABCB7265J Assessee by : Shri Manish Rastogi, AR Revenue by : S/Shri Praveen Kishore & Pradeep Dungdung, DRs Date of hearing: 01.12.2025 Date of pronouncement: 15.12.2025 O R D E R Per Rajesh Ku…

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\Nvs.\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\N:\Nshri Manish Rastogi, Ar\Nrevenue By\N:\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement:\N15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\nVs.\n(Appellant)\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by\n:\nShri Manish Rastogi, AR\nRevenue by\n:\nS/Shri Praveen Kishore &\nPradeep Dungdu…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By : Shri Manish Rastogi, Ar\Nrevenue By : S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nVs.\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by : Shri Manish Rastogi, AR\nRevenue by : S/Shri Praveen Kishore &\nPradeep Dungdung,…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA , KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nvs.\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\Nshri Manish Rastogi, Ar\Nrevenue By\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nVs.\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by\nShri Manish Rastogi, AR\nRevenue by\nS/Shri Praveen Kishore &\nPradeep Dungdung, DR…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\Npan No. Aabcb7265J\N(Respondent)\Nassessee By\N: Shri Manish Rastogi, Ar\Nrevenue By\N: S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\N2.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nVs.\nPatna\nPAN No. AABCB7265J\n(Respondent)\nAssessee by\n: Shri Manish Rastogi, AR\nRevenue by\n: S/Shri Praveen Kishore &\nPradeep Dungdung…

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\nBalmukund Sponge and Iron\nPrivate Limited\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nDCIT\nLUV Kush Tower,\nEx…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…