Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

M/S Fast Capital Markets Ltd, Kolkata vs. ITO, WD.12(3), Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 2235/Kol/2016 A.Y: 2010-11 M/s. Fast Capital Vs. Income Tax Officer Markets Ltd. Ward 12(3), Kolkata PAN AAACF 3907A [Appellant] [Respondent] For the Appellant : Shri Arvind Agarwal Advocate, ld.AR For the Respondent : Shri Sallong Yaden, Addl.CIT, ld.Sr.DR Date of hearing : 08-02-2018 Date of pronouncement : 16-02-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income…

Ratan Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

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]

…1 Ratan Kumar Paul, AY- 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी 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] I.T.A. No. 1748/Kol/2016 Assessment Year: 2008-09 Ratan Kumar Paul Vs. Deputy Commissioner of Income-tax, (PAN: AKLPP6116F) C.C-XXVII, Kolkata. Appellant Respondent Date of Hearing 23.01.2018 Date of Pronouncement 14.02.2018 For the Revenue Shri Subash Agarwal, Advocate For the Assessee Shri A. K. Tiwari, CIT, DR ORDER Per Shri A.T.Varkey, J…

ACIT, Cir-3, Malda vs. Dakshin Dinajpur Zilla Regulated Market Committee, Dakshin Dinajpur

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ] Assessment Year : 2005-06

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] Assessment Year : 2005-06 A.C.I.T., Circle-3, -versus- Dakshin Dinajpur Zilla Malda Regulated Market Committee Dakshin Dinajpur (PAN:AAAAD 3399 N) (Appellant) (Respondent) For the Appellant: Zafarul Haque Tanweer, Jt. CIT, Sr.DR For the Respondent: Shri Ankit Jalan, AR Date of Hearing : 07.02.2018. Date of Pronouncement : 14.02.2018 ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Revenue against the order dated 26.03.2015 of C.I.T- (A)-Jalpaiguri relating to A.Y.2005-06.. 2. In…

M/S Akanksha Viniyog Limited, Kolkata vs. I.T.O., Ward -1(4), Kolkata

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2006-07

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘D’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM ] Assessment Year : 2006-07 Akanksha Viniyog Ltd. -versus- I.T.O., Ward-1 (4), Kolkata Kolkata (PAN:AACCA 8186 C) (Appellant) (Respondent) For the Appellant: Shri Siddharth Agarwal, Advocate For the Respondent: Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 05.02.2018. Date of Pronouncement : 09.02.2018. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 05.05.2016 of C.I.T- (A)-1, Kolkata relating to A.Y.2006-07. 2. In this appeal the assessee…

Chagan Lal Agarwal, Kolkata vs. DCIT, Cir-44, Kolkata

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1340/Kol/2016 A.Y: 2010-11 Chagan Lal Agarwal Vs. D. C.I.T, Cir-44, Kolkata PAN ACVPA2879C [Appellant] [Respondent] For the Appellant : Shri J.M. Thard, Advocate, ld.AR For the Respondent : Shri Arindam Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 30-01-2018 Date of pronouncement : 07-02-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 13,…

Ranjit Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘D’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos.1744 & 1745 /Kol/2016 Assessment Years : 2007-08 & 2012-13 Shri Ranjit Kumar Paul -versus- D.C.I.T.,CentralCircle-XXVII, Kolkata Kolkata (PAN:AFQPP 0502 B) (Appellant) (Respondent) For the Appellant: Shri Subash Agarwal, Advocate For the Respondent: Shri G.Hangshing, CIT(DR) Date of Hearing : 09.01.2018. Date of Pronouncement : 02.02.2018. ORDER PER N.V.VASUDEVAN, JM: These are appeals by the Assessee against two orders both dated 15.06.2016 of C.I.T.(A)-21, Kolkata relating to…

Ranjit Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘D’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos.1744 & 1745 /Kol/2016 Assessment Years : 2007-08 & 2012-13 Shri Ranjit Kumar Paul -versus- D.C.I.T.,CentralCircle-XXVII, Kolkata Kolkata (PAN:AFQPP 0502 B) (Appellant) (Respondent) For the Appellant: Shri Subash Agarwal, Advocate For the Respondent: Shri G.Hangshing, CIT(DR) Date of Hearing : 09.01.2018. Date of Pronouncement : 02.02.2018. ORDER PER N.V.VASUDEVAN, JM: These are appeals by the Assessee against two orders both dated 15.06.2016 of C.I.T.(A)-21, Kolkata relating to…

DCIT, Cir-11(2), Kolkata vs. M/S P C Chandra (Jewellers) Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 Dct, Crcle-11(2), V/S. M/S P.C. Chandra P-7, Chowringhee (Jewellers), Pvt. Ltd., Square, Kolkta-69 49C, Gaiahat Road, Kolkata-19 [Pan No.Aabcp 8654 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sallong Yaden, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, Fca ""यथ" क" ओर से/By Respondent 11-01-2018 सुनवाई क" तार"ख/Date Of Hearing 02-02-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-4, Kolkata Dated 06.07.2015. Assessment Was Framed By Dcit, Circle-11, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 28.08.2013 For Assessment Year 2011-12. Revenue Has Raised Following Ground:- “1. That On The Facts & In The Circumstances Of The Assessee Ld. Cit Has Erred In Deleting The Penalty Of Rs.23,68,786/- Imposed U/S. 271(1)(C) Of The It Act. 1961. 2. That The Appellant Craves For Leave To Add, Delete Or Modify Any Of The Grounds Of Appeal Before Or All The Time Of Hearing.”

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2011-12 DCT, Crcle-11(2), V/s. M/s P.C. Chandra P-7, Chowringhee (Jewellers), Pvt. Ltd., Square, Kolkta-69 49C, Gaiahat Road, Kolkata-19 [PAN No.AABCP 8654 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sallong Yaden, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 11-01-2018 सुनवाई क" तार"ख/Date of Hearing 02-02-2018 घोषणा क" तार"ख/Date of Pronouncement आदे…

M/S Wanderland Real Estate Pvt. Ltd., Kolkata vs. ITO, WD-6(4), Kolkata

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 M/s Wanderland Real Income Tax Officer, बनाम / Estate Pvt. Ltd., 19, R.N. Ward-6(4), Aayakar V/s. Mukherjee Road, Kolkata Bhawan, P-7, [PAN No. AAACW 6397 F] Chowringhee Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Arivand Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K. Tiwari, CIT-DR ""यथ" क" ओर से/By Respondent 02-01-2018 सुनवाई क" तार"ख/Date of Hearing 25-01-20…

Lalit Jalan, Kolkata vs. The ITO, WD-32(3), Kolkata

In the result the appeal of the assessee, is allowed

Bench: Shri N.V.Vasudevanand Dr.A.L. Sainiassessment Year :2010-11 Lalit Jalan, V/S. Income Tax Officer, C/O M.S Orient Ward-32(3), 10B, Distributors, 26, Middelton Row, Sharespear Sarani, Kolkata-700 071 Kolkata-700 017 [Pan No.Acxpj5133G] अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri Subash Agarwal, Advocate ""थ" की ओर से/By Respondent Shri S. Dasgupta, Addl. Cit-Dr सुनवाई की तारीख/Date Of Hearing 21-12-2017 घोषणा की तारीख/Date Of Pronouncement 17/01/2018 आदेश/O R D E R Per Dr. A.L. Saini, Accountantmember:- This Caption Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-11, Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-9, Kolkata,Dated 18.12.2015, Which In Turn Arises Out Ofa Penalty Order Passed By The Assessing Officer Under Section 271(1)(C ) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Vide His Order Dated 13.09.2013. 2. In This Appeal The Assessee Has Challenged The Order Of Ld.Cit(A), Whereby The Ld.Cit(A) Confirmed The Order Of Ao Imposing Penalty On The Assessee U/S 271(1)(C) Of The Income Tax Act, 1961 (Act).

…आयकर अपीलीय अधीकरण, "ायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Memberand Dr.A.L. Saini, Accountant Member Assessment Year :2010-11 Lalit Jalan, V/s. Income Tax Officer, C/o M.s Orient Ward-32(3), 10B, Distributors, 26, Middelton Row, Sharespear Sarani, Kolkata-700 071 Kolkata-700 017 [PAN No.ACXPJ5133G] अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri Subash Agarwal, Advocate ""थ" की ओर से/By Respondent Shri S. Dasgupta, Addl. CIT-DR सुनवाई की तारीख/Date of Hearing 21-12-2017 घोषणा की तारीख/Date of Pronouncement…

M/S. Snowtex Investment Ltd., Kolkata vs. Income Tax Officer, Kolkata

In the result the appeal of the assessee, is allowed

Bench: Hon’Ble Sri N.V. Vasudevan, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.1347/Kol/2016 Assessment Year : 2008-09 M/S. Snowtex Investment Ltd. -Vs.- Ito, Wd-12(3), Kolkata Kolkata [Pan : Aaecs 0334 C ] (Appellant) (Respondent) : Shri S. K. Tulsiyan, Advocate For The Appellant For The Respondent : Shri S. Dasgupta, Addl.Cit Date Of Hearing : 04.12.2017. Date Of Pronouncement : 17/01/2018 Order Per Dr. A.L. Saini, Am This Is An Appeal By The Assessee Against The Order Dated 19.04.2016 Of Cit(A)-4, Kolkata Relating To A.Y.2008-09. 2. In This Appeal, The Assessee Has Challenged The Order Of Cit(A) Whereby The Cit(A) Confirmed The Order Of Ao Imposing Penalty On The Assessee U/S 271(1)(C) Of The Income Tax Act, 1961 (Act). 3. The Facts & Circumstances Under Which Penalty U/S 271(1)(C) Of The Act Was Imposed On The Assessee Was That During The Assessment Year 2008-09, The Assessee Has Advanced Interest Free Loans To The Extent Of Rs.9,58,95,000/- & As There Had Been No Significant Repayment, The Closing Balance As On 31.03.2008 Was At Rs. 9,62,95,000/-. It Was Also Seen From The Details For A.Y. 2009-10, That There Had Been No Business Transactions Apart From Interest Free Loan Transactions. The Unsecured Loans On Which Interest Was Paid, Was Rs. 5,92,05,572/-, Which Was Much Below The Amount, Which Was Advanced By The Assessee Free Of Any Interest. Therefore, There Had Been No Justification Of Unsecured Loan Taken During The Year. Therefore, Whole Sum Of Interest Paid Of Rs. 62,84,112/- Was Disallowed. The Cit(A) Restricted The M/S. Snowtex Investment Ltd.

…M/s. Snowtex Investment Ltd. I.T.A No.1347/Kol/2016 Assessment Year : 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V. Vasudevan, JM & Dr. Arjun Lal Saini, AM] I.T.A No.1347/Kol/2016 Assessment Year : 2008-09 M/s. Snowtex Investment Ltd. -vs.- ITO, Wd-12(3), Kolkata Kolkata [PAN : AAECS 0334 C ] (Appellant) (Respondent) : Shri S. K. Tulsiyan, Advocate For the Appellant For the Respondent : Shri S. Dasgupta, Addl.CIT Date of Hearing : 04.12.2017. Date of Pronouncement : 17/01/2018 ORDER Per Dr. A.L. Saini, AM This is an appeal by the Assessee against the order date…

Mr Vijay Kumar Shaw, Kolkata vs. ITO, WD-25(2), Kolkata

In the result the appeal of the assessee, is allowed

Bench: Shri N.V.Vasudevanand Dr.A.L. Sainiassessment Year :2006-07 Mr. Vijay Kumar Shaw V/S. Income Tax Officer, 88, Brijee Road, Garia Ward-25(2), Ayakar Kolkata-700 068 Bhawan, Dakshin, 2 [Pan No.Ambps 1819 A] Gariahat Road (South), Kolkata-68 अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri D. Chakraborty, Fca ""थ" की ओर से/By Respondent Shri S. Dasgupta, Addl. Cit-Dr सुनवाई की तारीख/Date Of Hearing 18-12-2017 घोषणा की तारीख/Date Of Pronouncement 17-01-2018 आदेश/O R D E R Per Dr. A.L. Saini:- This Caption Appeal Filed By The Assessee, Pertaining To Assessment Year 2006-07, Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-7,Dated 08.05.2015, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer Under Section 271 (1) (C )Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Vide His Order Dated 30.10.2013. 2. In This Appeal The Assessee Has Challenged The Order Of Ld.Cit(A) Whereby The Ld.Cit(A) Confirmed The Order Of Ao Imposing Penalty On The Assessee U/S 271(1)(C) Of The Income Tax Act, 1961 (Act).

…आयकर अपीलीय अधीकरण, "ायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Memberand Dr.A.L. Saini, Accountant Member Assessment Year :2006-07 Mr. Vijay Kumar Shaw V/s. Income Tax Officer, 88, Brijee Road, Garia Ward-25(2), Ayakar Kolkata-700 068 Bhawan, Dakshin, 2 [PAN No.AMBPS 1819 A] Gariahat Road (South), Kolkata-68 अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri D. Chakraborty, FCA ""थ" की ओर से/By Respondent Shri S. Dasgupta, Addl. CIT-DR सुनवाई की तारीख/Date of Hearing 18-12-2017 घोषणा की तारीख/Date of Pronouncement…

DCIT, Cir-4(1), Kolkata vs. M/S Bandhan Financial Services Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.V.Vasudevan & Dr.A.L. Sainiassessment Year :2010-11 Dcit, Central Circle- V/S. M/S Bandhan Financial 4(1), Services Pvt. Ltd., 17/30, Aayakarbhavanpoorva, Dakshindari Road, Lake 110, Shanti Palli, E.M. Town, Kolkat-48 By Pass, 4Th Floor, [Pan No.Aabcg 0611 R] Kolkata-107 अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri S. Dasgupta, Addl. Cit-Dr ""थ" की ओर से/By Respondent Shri Shikha Agarwal, Aca सुनवाई की तारीख/Date Of Hearing 11-12-2017 घोषणा की तारीख/Date Of Pronouncement 17/01/2018 आदेश/O R D E R Per Dr. A.L. Saini:- This Caption Appeal Filed By The Revenue, Pertaining To Assessment Year 2010-11, Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-4, Dated 07.08.2015, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1) (C ) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Vide His Order Dated 26.09.2013. 2. In This Appeal, The Revenue Has Challenged The Order Of Ld.Cit(A) Whereby The Ld.Cit(A) Deleted The Order Of Ao Imposing Penalty On The Assessee U/S 271(1)(C) Of The Income Tax Act, 1961 (Act).

…आयकर अपीलीय अधीकरण, "ायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Dr.A.L. Saini, Accountant Member Assessment Year :2010-11 DCIT, Central Circle- V/s. M/s Bandhan Financial 4(1), Services Pvt. Ltd., 17/30, AayakarBhavanPoorva, Dakshindari Road, Lake 110, Shanti Palli, E.M. Town, Kolkat-48 By Pass, 4th Floor, [PAN No.AABCG 0611 R] Kolkata-107 अपीलाथ" /Appellant ""थ"/Respondent .. अपीलाथ"की ओर से/By Appellant Shri S. Dasgupta, Addl. CIT-DR ""थ" की ओर से/By Respondent Shri Shikha Agarwal, ACA सुनवाई की तारीख/Date of Hearing 11-12-…

M/S Baba Lokenath Rice Mill, Kolkata vs. DCIT, CC-Xxvii, Kolkata

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 1746/Kol/2016 Assessment Year : 2010-11 M/S Baba Loknath Rice Mill -Vs- Dcit, Cc-Xxvii, Kolkata [Pan: Aacf 8831 C] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A No. 1746/Kol/2016 Assessment Year : 2010-11 M/s Baba Loknath Rice Mill -vs- DCIT, CC-XXVII, Kolkata [PAN: AACF 8831 C] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Revenue : Shri G.Hangshing, CIT Date of Hearing : 09.01.2018 Date of Pronouncement : 12.01.2018 ORDER Per M.Balaganesh, AM This is an appeal by the Assessee against the order dated 17.12.2014 of C.I.T- (A)-21, Kolkata relating to A.Y.2010-11. 2. In this appeal the asses…

M/S Swarn Ganga Gold Traders Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 1722 To 1724/Kol/2016 Assessment Years : 2006-07 To 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri M.Balaganesh, AM] I.T.A Nos. 1722 to 1724/Kol/2016 Assessment Years : 2006-07 to 2008-09 M/s. Swarn Ganga Gold Traders (P)Ltd. -vs.- I.T.O., Ward-3 (2), Kolkata Kolkata [PAN : AAJCS 0091 F] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 08.01.2018. Date of Pronouncement : 12.01.2018. ORDER Per N.V.Vasudevan, JM These are appeals by the Assessee against three orders all dated 13.06.2016 of C.I.T.(A)-I, Kolkata relating to A.Y.2006…

M/S Swarn Ganga Gold Traders Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 1722 To 1724/Kol/2016 Assessment Years : 2006-07 To 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri M.Balaganesh, AM] I.T.A Nos. 1722 to 1724/Kol/2016 Assessment Years : 2006-07 to 2008-09 M/s. Swarn Ganga Gold Traders (P)Ltd. -vs.- I.T.O., Ward-3 (2), Kolkata Kolkata [PAN : AAJCS 0091 F] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 08.01.2018. Date of Pronouncement : 12.01.2018. ORDER Per N.V.Vasudevan, JM These are appeals by the Assessee against three orders all dated 13.06.2016 of C.I.T.(A)-I, Kolkata relating to A.Y.2006…

M/S Swarn Ganga Gold Traders Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A Nos. 1722 To 1724/Kol/2016 Assessment Years : 2006-07 To 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri M.Balaganesh, AM] I.T.A Nos. 1722 to 1724/Kol/2016 Assessment Years : 2006-07 to 2008-09 M/s. Swarn Ganga Gold Traders (P)Ltd. -vs.- I.T.O., Ward-3 (2), Kolkata Kolkata [PAN : AAJCS 0091 F] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 08.01.2018. Date of Pronouncement : 12.01.2018. ORDER Per N.V.Vasudevan, JM These are appeals by the Assessee against three orders all dated 13.06.2016 of C.I.T.(A)-I, Kolkata relating to A.Y.2006…

Shri Amit Kumar Gope, Kolkata vs. DCIT, Circle-25, Kolkata

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2011-12

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘D’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM ] Assessment Year : 2011-12 Shri Amit Kumar Gope -versus- D.C.I.T., Circle-25, Kolkata Kolkata (PAN:ADHPG 9388 B) (Appellant) (Respondent) For the Appellant: Shri Debayan Patra, FCA For the Respondent: Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 03.01.2018. Date of Pronouncement : 10.01.2018. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 14.06.2016 of C.I.T- (A)-18, Kolkata relating to A.Y.2011-12. 2. In this appeal the assessee has cha…

Safiul Mallick, Kolkata vs. ACIT, Circle-27, Haldia, Purba Medinipur

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…Assessment Year: 2007-2008 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1407/KOL./2016 Assessment year: 2007-2008 Safiul Mallick,..............................................................................Appellant Benudia, P.O. Bhagwanpur, P.S. Egra, Dist. Purba Medinipur-721 601 [PAN: AKMPM 2983 J] -Vs.- Assistant Commissioner of Income Tax,...........................…….....Respondent Circle-27, Haldia, Basudevpur, P.O. Khanjanchak, Haldia, Purba Medinipur-721 602 Appearances by: Shri S…

Octagon Enterprises (P) Ltd., Kolkata vs. The DCIT, Cir-2(2), Kolkata

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

…Assessment Year: 2011-2012 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1335/KOL./2016 Assessment year: 2011-2012 Octagon Enterprises (P) Limited,..............................................Appellant Electronic Complex, Block-EF, Sector-V, Salt Lake, Kolkata-700 091 [PAN: AABCG 2674 E] -Vs.- Deputy Commissioner of Income Tax,...........................…….....Respondent Circle-2(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 Appearances by: Shri A.K. Tibrewal, FCA, f…