Dr.Syamal Baran Mondal v. CIT

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Rajgaria Timbers Privtate Limited, Kolkata

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

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Rajgaria Timbers Privtate Limited, Kolkata

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

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Sri Sukhendu Kumar Das, Kolkata vs. ITO, Ward - 55(4), Kolkata

In the result, appeal of assessee is partly allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Pawan Kumar Modi, Kolkata vs. ITO, Ward - 49(2), Kolkata

In the result, appeal of assessee is partly allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Navin Kumar Ladha, Kolkata vs. ITO, Ward - 35(2), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Sh. S.S.Viswanethra Ravi & Sh. A.L.Saini[Assessment Year: 2014-15] Vs Navin Kumar Ladha, Ito, 121, N.S.Road, 3Rd Floor, Room Ward-35(2), No.29, Kolkata-700001. Kolkata. Pan-Aaxpl1537A (Appellant) (Respondent) Appellant By Sh. Anil Kochar, Advocate Respondent By Sh. Sankar Halder, Jcit Date Of Hearing 06.12.2018 Date Of Pronouncement 14.12.2018 Order Per S.S. Viswanethra Ravithis Appeal By The Assessee Against The Order Dated 29.12.2017 Passed By Cit(A)-10, Kolkata For Ay 2014-15 Wherein He Confirmed The Penalty Imposed By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”). 2. The Ld.Ar Submits That The Issue Raised In The Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. He Also Submits That The Ao Imposed Penalty On Defective Notice Issued U/S. 274 R.W.S 271(1)(C) Of The Act On 27-12-2016, Copy Of The Same Is On Record At Page No.1 Of Paper Book & In View Of The Decision Of The Hon’Ble Supreme Court Supra The Imposition Of Penalty On Defective Is Not Maintainable. 3. The Ld.Ar, Further Submits That The Statutory Notice Dt. 27-12- 2016 Issued By The Ito, Ward-35(2), Kolkata U/S. 274 R.W.S 271 Of The Act Is Defective & By Placing Reliance On The Decision Of The Hon’Ble [Assessment Year: 2014-15]

…r: 2014-15] in its order dt:01-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Satyanam Baksh Singh, Kolkata vs. ITO, Ward - 43(3), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Sh. S.S.Viswanethra Ravi & Sh. A.L.Saini[Assessment Year: 2010-11] Vs Satyanam Baksh Singh, Ito, C/O-S.L.Kochar, Advocate, 5, Ward-43(3), 3, Ashutosh Chowdhury Avenue, Govt. Place Kolkata-700019. West, Kolkata- Pan-Albps1198R 700001. (Appellant) (Respondent) Appellant By Sh. A. Kochar, Advocate Respondent By Sh. S. Halder, Sr.Dr Date Of Hearing 05.12.2018 Date Of Pronouncement 14.12.2018 Order Per S.S. Viswanethra Ravithis Appeal By The Assessee Against The Order Passed By Cit(A)- 13, Kolkata For Ay 2010-11 Wherein He Confirmed The Penalty Imposed By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”). 2. The Ld.Ar Submits That The Issue Raised In The Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. He Also Submits That The Ao Imposed Penalty On Defective Notice Issued U/S. 274 R.W.S 271(1)(C) Of The Act On 31-12-2012, Copy Of The Same Is On Record At Page No.1 Of Paper Book & In View Of The Decision Of The Hon’Ble Supreme Court Supra The Imposition Of Penalty On Defective Is Not Maintainable. 3. The Ld.Ar, Further Submits That The Statutory Notice Dt. 31-12- 2012 Issued By The Ito, Ward-42(3), Kolkata U/S. 274 R.W.S 271 Of The Act Is Defective & By Placing Reliance On The Decision Of The Hon’Ble Karnataka High Court In The Case Of Cit Vs Ssa’S Emerald Meadows Supra In Ita No. 380 Of 2015 Dated 23.11.2015 Which Was Affirmed By The Hon’Ble Supreme Court By Dismissal Of Special Leave Petition (Slp)

…ing of the in its order dt:01-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

M/S. Danish Music Corner, Kolkata vs. ITO - 31(1), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Sh. P.M.Jagtap & Sh.S.Viswanethra Ravi[Assessment Year: 2012-13] Vs M/S. Danish Music Corner, Ito, 7 Lenin Sarani, Ward-31(1), 10 B, Kolkata-700013. Middle Ton Row, 4Th Pan-Aadfd1476C Floor, Room No.-4, 5, Kolkata-700071. (Appellant) (Respondent) Appellant By Sh. B.K.Singh, Adv. Respondent By Sh. Sankar Halder, Sr.Dr Date Of Hearing 12.12.2018 Date Of Pronouncement 12.12.2018 Order Per S.S. Viswanethra Ravithis Appeal By The Assessee Against The Order Dated 28.08.2017 Passed By Cit(A)-9, Kolkata For Ay 2012-13 Wherein He Confirmed The Penalty Imposed By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”). 2. The Ld.Ar Submits That The Issue Raised In The Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. He Also Submits That The Ao Imposed Penalty On Defective Notice Issued U/S. 274 R.W.S 271(1)(C) Of The Act On 23-03-2015, Copy Of The Same Is On Record At Page No.1 Of Paper Book & In View Of The Decision Of The Hon’Ble Supreme Court Supra The Imposition Of Penalty On Defective Is Not Maintainable. 3. The Ld.Ar, Further Submits That The Statutory Notice Dt. 23-03- 2015 Issued By The Ito, Ward-31(1), Kolkata U/S. 274 R.W.S 271 Of The [Assessment Year: 2012-13]

…1-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: 3 [Assessment Year: 2012-13] “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

M/S. Precision Transmision Chain, Hooghly vs. ITO, Ward - 24(2), Hooghly

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

Bench: Shri S. S.Viswanethra Ravi, J.M. & Dr.A.L.Saini, A.M.)

…Suvaprasanna Bhattacharya vs ACIT in ITA No.1303/Kol/2010 dated 06.11.2015 wherein identical proposition has been followed by the Tribunal. 7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Romit Mitra, Kolkata vs. ACIT, Circle - 24, Kolkata

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 600/Kol/2018 Assessment Year : 2011-12 Romit Mitra -Vs- Acit, Circle-24, Kolkata. [Pan: Adppm 1678 N] (Appellant) (Respondent)

…Co-ordinate Bench in its order dt: 01- 12-2017 in the case of Jeetmal Choraria and the same is reproduced herein below for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

M/S. Dawsen Infotech (P) Ltd., Kolkata vs. DCIT, Circle - 6, Kolkata

In the result, the appeal of the assessee is allowed

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravim/S. Dawsen Infotech (P.) Ltd., Dcit, Vs 2, Hare Street, Nicco House, 5Th Circle-6, P-7, Floor, Kolkata-700001. Chowringhee Square, Pan-Aabcd3435E Kolkata-700069. (Appellant) (Respondent) Appellant By Sh. Soumitra Choudhary, Adv. Respondent By Sh. C.J.Singh, Sr.Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 30.11.2018

…oning of the in its order dt:01-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

M/S. New Life Sonoscan Centre, Hooghly vs. ITO, Ward - 24(2), Hooghly

In the result, the appeal of the assessee is allowed

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravi[Assessment Year: 2008-09] M/S. New Life Sonoscan Centre, Ito, Ward-24(2), V Aayakar Bhawan, New Hospital Road, Akhan Bazar, S Khadina More, P.O- P.O.Chinsurah, Distt.-Hooghly. Chinsurah, Distt.- Hooghly, Pin- Pan-Aaefn8996N 712101. (Appellant) (Respondent) Appellant By Sh. Subash Agarwal, Adv. Respondent By Sh. C.J.Singh, Sr.Dr Date Of Hearing 31.10.2018 Date Of Pronouncement 02.11.2018 Order

…soning of the in its order dt:01-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Shri Yashvardhan Mohta, Kolkata vs. ACIT, Circle - 44, Kolkata

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1676/Kol/2017 Assessment Year : 2006-07 Shri Yashvardhan Mohta -Vs- Acit, Circle-44, Kolkata. [Pan: Afapm 0724 J] (Appellant) (Respondent)

…Co-ordinate Bench in its order dt: 01- 12-2017 in the case of Jeetmal Choraria and the same is reproduced herein below for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Vinay Kumar Goenka, Kolkata vs. DCIT, CC-3(2), Kolkata

In the result, appeal of assessee is allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

ITO, Ward - 36(1), Kolkata vs. Shri Raghunandan Mody, Kolkata

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri S. S. Godara, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.1611/Kol/2017 Assessment Year : 2010-11 Ito, Ward-36(1), Kolkata -Vs.- Shri Radhunandan Mody [Pan :Aexpm 8474 P] (Appellant) (Respondent) : Shri Saurabh Kumar, Addl. Cit, Sr. Dr For The Appellant For The Respondent : Shri Sunil Surana, Ar Date Of Hearing : 11.07.2018 Date Of Pronouncement : 05.10.2018. Order Per Dr. A.L. Saini, Am

…f Suvaprasanna Bhattacharya vs ACIT in ITA No.1303/Kol/2010 dated 06.11.2015 wherein identical proposition has been followed by the Tribunal. 7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Sri Jayanta Saha, Kolkata vs. DCIT, Circle - 25, Kolkata

In the result, appeal of assessee is allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Smt. Aparna Biswas, North 24 Parganas vs. ITO, Ward - 49(1), Kolkata

In the result, both the appeals of assessee are allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Smt. Aparna Biswas, North 24 Parganas vs. ITO, Ward - 49(1), Kolkata

In the result, both the appeals of assessee are allowed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Rina Das, Siliguri vs. ITO, Ward - 2(2), Siliguri

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 Rina Das, Ito, C/O-Subash Agarwal & Associates, Ward-2(2), Sidha Gibson, 1, Gibson Lane, 2Nd Siliguri, Aayakar Floor, Suite-213, Kolkata-700069. Bhawan, Paribahan Pan-Agmpd0221C Nagar, Matigara, Siliguri, Pin-734010. (Appellant) (Respondent)

…soning of the in its order dt:01-12-2017 of Coordinate Bench in the case of Jeetmal Choraria and the same is reproduced for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

ITO, WD-3(2), Suri, Birbhum vs. Sri Swapan Kumar Chakraborty, Birbhum

In the result, appeal of revenue is dismissed

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

…al in the case of Jeetmal Choraria Vs. ACIT, ITA No. 956/Kol/2016 for AY 2010-11 dated 01.12.2017, wherein the Tribunal has noted as under: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…

Versatile Wires Limted, Hooghly vs. DCIT, Circle-3, Kolkata

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

…e Co-ordinate Bench in its order dt: 01-12-2017 in the case of Jeetmal Choraria and the same is reproduced herein below for ready reference: “7. The learned DR submitted that the Hon’ble Calcutta High Court in the case of Dr.Syamal Baran Mondal Vs. CIT (2011) 244 CTR 631 (Cal) has taken a view that Sec.271 does not mandate that the recording of satisfaction about concealment of income must be in specific terms and words and that satisfaction of AO must reflect from the order either with expressed words recorded by the AO or by his overt act and action. In our view this decision is on the question of recording sat…