Jiauddin Mollah v. CIT

Deputy Commissioner of Income Tax, Kolkata vs. Mala Banerjee, Barrackpore

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

…ng Officer cannot invoke the provision of Section 40(a)(ia), when there is no scope to invoke the provision of Section 194C question of invoking Section 40(a)(ia) does not arise, following case laws support the claim of the assessee: i) Jiaudin Maulah vs. CIT 385 ITR 394 (Cal) ii) Tapa Paul vs. ACIT [2017] 81 Taxmann.com 332 (Kolkata Tribunal) iii) PCIT vs. Swastick Construction [2018] 91 Taxmann.com 10 (Guj) 8. We have also gone through the judgment passed in Co-ordinate Bench of Kolkata in the case of Tapa Paul vs. ACIT [2017] 81 Taxmann.com 332 (Kol-Trib) wherein also the Co-ordinate Bench has held that the as…

Bibhuti Bhushan Das, Kolkata vs. ITO, Ward - 25(3), Kolkata

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं/I.T.A No.237/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14) Bibhuti Bhushan Das Vs. Ito, Ward-25(3), Kolkata. P-42, Block-A, Shatabdi Park, Mukundpur, Kolkata – 700099. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aidpd4689B (Appellant) .. (Respondent) Appellant By : None Respondent By : Shri Dhrubajyoti Ray, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 15/01/2020 घोषणा क" तार"ख/Date Of Pronouncement : 21/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax - 7, Kolkata’S Order Dated 25.02.2019 Passed In Case No.36/Cit(A)-7/Kol/Ward-25(3)/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Case Called Twice. None Appears At Assessee’S Behest. Case File Suggests That Rpad Notice Dated 29.11.2019 Stand Returned Unserved. We Therefore Proceed Ex Parte. 2. The Assessee Raises The Following Three Substantive Grounds In The Instant Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं/I.T.A No.237/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14) Bibhuti Bhushan Das Vs. ITO, Ward-25(3), Kolkata. P-42, Block-A, Shatabdi Park, Mukundpur, Kolkata – 700099. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIDPD4689B (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Dhrubajyoti Ray, JCIT सुनवाई क" तार"ख/ Date of Hearing : 15/01/2020 घोषणा क" तार"ख/Date of Pronouncement : 21/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2013-14 ar…

ACIT, Circle-42, Murshidabad vs. M/S Udyog & Co., Murshidabad

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1906/Kol/2016 Assessment Year : 2010-11 Acit, Circle-42, Murshidabad -Vs- M/S Udyog & Co.. [Pan: Aaafu 7850 L] (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1906/Kol/2016 Assessment Year : 2010-11 ACIT, Circle-42, Murshidabad -vs- M/s Udyog & Co.. [PAN: AAAFU 7850 L] (Appellant) (Respondent) For the Appellant : Shri Altaj Hussain, Addl. CIT DR For the Respondent : Shri S.L. Kochar, Advocate Shri Anil Kochar, Advocate Date of Hearing : 24.09.2018 Date of Pronouncement : 05.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-12, Kolkata [in s…