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

84 Taxmann.com 51Income Tax Appellate Tribunal2017#313 most cited

What is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai authority for?

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

263

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2025.

Also referred to as

Earthmoving Equipment Service Corporation v. DCIT · Section 271(1)(c) · Section 274 · penalty notice defect · technical defect in notice · non-ticking of clause · show cause notice validity · deletion of penalty · concealment of income penalty · inaccurate particulars penalty · ITAT Mumbai.

Sections most often in play

Section 271(1)(c)Section 274Section 10AASection 143(3)Section 250Section 69

Issues it is cited on

section 271section 271(1)(c)section 27

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

M/S. S.S. Udyog, Howrah vs. ITO, Ward - 48(4), Kolkata

In the result, appeal of assessee is allowed

ITA 1020/KOL/2018[2013-14]Status: DisposedITAT Kolkata08 Feb 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am] I.T.A. No. 1020/Kol/2018 Assessment Year: 2013-14 M/S. S.S. Udyog Vs. Ito, Ward 48(4), Kolkata [Pan: Aasfs 6167 Q] Appellant Respondent

Section 271Section 271(1)(c)Section 274

…1 M/s. S.S. Udyog AY- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “D” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1020/Kol/2018 Assessment Year: 2013-14 M/s. S.S. Udyog Vs. ITO, Ward 48(4), Kolkata [PAN: AASFS 6167 Q] Appellant Respondent Date of Hearing 22.01.2019 Date of Pronouncement 08.02.2019 For the Appellant Shri Manish Tiwari, For the Respondent Shri Shankar Halder, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the Assessee against penalty u/s 271(1)(c) confirmed…

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

ITA 1470/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Feb 2019AY 2012-13

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

Section 271Section 271(1)(c)Section 274

…1 ITA Nos. 1469-1470/Kol/2017 M/s. Rajgaria Timbers Pvt. Ltd, AYs. 2011-12-2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1469 & 1470/Kol/2017 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Rajgaria Timbers Pvt. Ltd. Central Circle-2(2), Kolkata. (PAN: AABCR8486M) Appellant Respondent Date of Hearing 31.01.2019 Date of Pronouncement 08.02.2019 For the Appellant Shri A. K. Sing, CIT, D…

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

ITA 1469/KOL/2017[2011-12]Status: DisposedITAT Kolkata08 Feb 2019AY 2011-12

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

Section 271Section 271(1)(c)Section 274

…1 ITA Nos. 1469-1470/Kol/2017 M/s. Rajgaria Timbers Pvt. Ltd, AYs. 2011-12-2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1469 & 1470/Kol/2017 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Rajgaria Timbers Pvt. Ltd. Central Circle-2(2), Kolkata. (PAN: AABCR8486M) Appellant Respondent Date of Hearing 31.01.2019 Date of Pronouncement 08.02.2019 For the Appellant Shri A. K. Sing, CIT, D…

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

In the result, appeal of assessee is partly allowed

ITA 966/KOL/2018[2012-13]Status: DisposedITAT Kolkata25 Jan 2019AY 2012-13

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

Section 139(1)Section 148Section 271(1)Section 271(1)(c)Section 274

…1 Sukhendu Kumar Das, AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 966/Kol/2018 Assessment Year: 2012-13 Shri Sukhendu Kumar Das Vs. Income-tax Officer, Wd-55, Kolkata (PAN: ACPPD6661F) Appellant Respondent Date of Hearing 21.01.2019 Date of Pronouncement 25.01.2019 For the Appellant Shri S. K. Roy, Advocate For the Respondent Shri Shankar Halder, Sr. DR ORDER Per Shri A.T.Varkey, JM This appeal preferred by t…

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

In the result, appeal of assessee is partly allowed

ITA 950/KOL/2018[2009-10]Status: DisposedITAT Kolkata25 Jan 2019AY 2009-10

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

Section 144Section 271(1)(c)Section 274

…1 Pawan Kumar Modi, AY 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 950/Kol/2018 Assessment Year: 2009-10 Pawan Kumar Modi Vs. Income-tax Officer, Wd-49(2), Kolkata ( PAN: AESPM0259F) Appellant Respondent Date of Hearing 21.01.2019 Date of Pronouncement 25.01.2019 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri Shankar Halder, Sr. DR ORDER Per Shri A.T.Varkey, JM This appeal preferred by the asses…

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

In the result, the appeal of the assessee is allowed

ITA 248/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Dec 2018AY 2014-15

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]

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER [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 RAVI, JUDICIAL MEMBER This appeal by the assessee against the order dated 29.12.2017 passed by CIT(A)-10, Kolkata for AY 2014-15 where…

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

In the result, the appeal of the assessee is allowed

ITA 178/KOL/2018[2010-11]Status: DisposedITAT Kolkata14 Dec 2018AY 2010-11

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)

Section 271Section 271(1)(c)Section 274

…ITA No.178/KOL/2018 [Assessment Year: 2010-11] IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER [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 RAVI, JUDICIAL MEMBER This appeal by the a…

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

In the result, the appeal of the assessee is allowed

ITA 2233/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Dec 2018AY 2012-13

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]

Section 271Section 271(1)(c)Section 274

…ITA No.2233/KOL/2017 [Assessment Year: 2012-13] IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.VISWANETHRA RAVI, JUDICIAL MEMBER [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 RAVI, JUDICIAL MEMBER This appeal by the assessee agains…

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

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

ITA 158/KOL/2018[2008-09]Status: DisposedITAT Kolkata07 Dec 2018AY 2008-09

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

For Appellant: Shri Subash Agarwal, Advocate, ld.ARFor Respondent: Shri S. Halder,ld.Sr.DR
Section 263Section 271Section 271(1)Section 271(1)(c)Section 274

…ITA No.158/Kol/2018 M/s. Precision Transmission Chain 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘D’, KOLKATA (Before Shri S. S.Viswanethra Ravi, J.M. & Dr.A.L.Saini, A.M.) ITA No. 158/Kol/2018 : Asstt. Year : 2008-09 M/s. Precision Transmission Vs Income Tax Officer Chain Ward 24(2), Hooghly PAN: AAEFP 2414K (APPELLANT) (RESPONDENT) Appellant by : Shri Subash Agarwal, Advocate, ld.AR Respondent by : Shri S. Halder,ld.Sr.DR Date of Hearing : 05-12-2018 Date of Pronouncement:07.12.2018 ORDER Per Dr. A.L.Saini, A.M.: The captioned appeal filed by the assessee, pertaining to assessment year 2008-09…

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

In the result, the appeal of the assessee is allowed

ITA 600/KOL/2018[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

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)

For Appellant: Shri J.M Thard, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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) For the Appellant : Shri J.M Thard, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT Sr. DR Date of Hearing : 29.11.2018 Date of Pronouncement : 30.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the learned Commissioner of Income Tax (Appeals) –19, Kolkata [ in short the ld CITA] in Appeal No. 132/CIT(A…

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

In the result, the appeal of the assessee is allowed

ITA 16/KOL/2018[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

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

Section 271Section 271(1)(c)Section 274

…ITA No.16/KOL/2018 (ASSESSMENT YEAR-2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M/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 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee agains…

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

In the result, the appeal of the assessee is allowed

ITA 2560/KOL/2017[2008-09]Status: DisposedITAT Kolkata02 Nov 2018AY 2008-09

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

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER [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 PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the ass…

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

In the result, the appeal of the assessee is allowed

ITA 1676/KOL/2017[2006-07]Status: DisposedITAT Kolkata16 Oct 2018AY 2006-07

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)

For Appellant: Shri M. D. Shah, ARFor Respondent: Shri Robin Choudhury, Addl. CIT Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before 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) For the Appellant : Shri M. D. Shah, AR For the Respondent : Shri Robin Choudhury, Addl. CIT Sr. DR Date of Hearing : 08.10.2018 Date of Pronouncement : 12.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the learned Commissioner of Income Tax (Appeals) –13, Kolkata [ in short the ld CITA] in Appeal No.…

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

In the result, appeal of assessee is allowed

ITA 131/KOL/2015[2006-2007]Status: DisposedITAT Kolkata12 Oct 2018AY 2006-2007

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

Section 271Section 271(1)(c)Section 274

…1 Vinay Kumar Goenka, AY 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 131/Kol/2015 Assessment Year: 2006-07 Vinay Kumar Goenka Vs. Deputy Commissioner of Income-tax, (PAN: AEGPG7724R) Central Circle-2, Kolkata Appellant Respondent Date of Hearing 09.10.2018 Date of Pronouncement 12.10.2018 For the Appellant Smt. Shikha Agarwal, ACA For the Respondent Shri Robin Choudhury, Addl. CIT, Sr. DR ORDER Per Shri A.…

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

In the result the appeal of the assessee is allowed

ITA 1611/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

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

For Respondent: Shri Sunil Surana, AR
Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 This is an appeal by the Revenue against the order dated 03.04.2017 of Commissioner of Income Tax (Appeals)-10, Kolkata relating to Assessment Year…

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

In the result, appeal of assessee is allowed

ITA 106/KOL/2018[2010-11]Status: DisposedITAT Kolkata19 Sept 2018AY 2010-11

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

Section 271(1)(c)

…1 Jayanta Saha., AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 106/Kol/2018 Assessment Year: 2010-11 Shri Jayanta Saha Vs. Deputy Commissioner of Income-tax, (PAN: AKKPS1951N) Circle-25, Kolkata. Appellant Respondent Date of Hearing 09.07.2018 Date of Pronouncement 19.09.2018 For the Appellant Shri Subash Agarwal, Advocate For the Assessee/Cross Objector Shri Sallong Yaden, Addl. CIT, Sr. DR ORDER Per Shri…

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

In the result, both the appeals of assessee are allowed

ITA 991/KOL/2018[2011-12]Status: DisposedITAT Kolkata07 Sept 2018AY 2011-12

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

Section 271Section 271(1)(c)Section 274

…Smt. Aparna Biswas, AY 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. Nos. 990 & 991/Kol/2018 Assessment Year: 2011-12 Smt. Aparna Biswas Vs. Income-tax Officer, Wd-49(1), Kolkata. (PAN: AFRPB4221Q) Appellant Respondent Date of Hearing 10.07.2018 Date of Pronouncement 07.09.2018 For the Appellant Shri Sunil Surana, FCA For the Respondent Shri Sallong Yaden, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM Both…

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

In the result, both the appeals of assessee are allowed

ITA 990/KOL/2018[2011-12]Status: DisposedITAT Kolkata07 Sept 2018AY 2011-12

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

Section 271Section 271(1)(c)Section 274

…Smt. Aparna Biswas, AY 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. Nos. 990 & 991/Kol/2018 Assessment Year: 2011-12 Smt. Aparna Biswas Vs. Income-tax Officer, Wd-49(1), Kolkata. (PAN: AFRPB4221Q) Appellant Respondent Date of Hearing 10.07.2018 Date of Pronouncement 07.09.2018 For the Appellant Shri Sunil Surana, FCA For the Respondent Shri Sallong Yaden, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM Both…

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

In the result, the appeal of the assessee is allowed

ITA 2392/KOL/2017[2011-12]Status: DisposedITAT Kolkata07 Sept 2018AY 2011-12

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)

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER [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) Appellant by Sh. S.Agarwal, Adv. Respondent by Sh. M.K.Biswas, Addl. CIT Date of Hearing 04.09.2018 Date of Pronouncement 07.09.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This…

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

In the result, appeal of revenue is dismissed

ITA 725/KOL/2016[2010-2011]Status: DisposedITAT Kolkata07 Sept 2018AY 2010-2011

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 725/Kol/2016 Assessment Years: 2010-11 Income-tax Officer, Wd-3(2), Suri, Vs. Shri Swapan Kumar Chakraborty Birbhum. (PAN: ADIPC2431J) Appellant Respondent Date of Hearing 05.09.2018 Date of Pronouncement 07.09.2018 For the Appellant Shri Kapil Mondal, JCIT, Sr. DR For the Respondent Shri M. D. Shah, AR ORDER Per Shri A.T.Varkey, JM The appeal filed by the Revenue is against the…