KPC Medical College and Hospital v. PCIT

173 Taxmann.com 581High Court2025#7877 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 274Section 271(1)(c)Section 143(3)Section 24(b)Section 143(2)Section 271AABSection 139(1)Section 153A

Issues it is cited on

section 80dsection 80ttasection 24(b)section 271aabsection 271asection 80csection 271aasection 274penalty under section 271(1)(c)penalty u/s 271(1)(c)section 44adsection 271(1)

Judgments citing KPC Medical College and Hospital v. PCIT

WINWOOD MARKETING PRIVATE LIMITED,KOLKATA vs. ITO, WARD 6(2),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2196/KOL/2025[2012-2013]Status: DisposedITAT Kolkata05 Feb 2026AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Winwood Marketing Pvt. Ltd..……..………………….……….……….……Appellant C/O Agarwal Vishwanath & Associates, 133/1/1A, Sn Banerjee Road, Pushkal Bhawan 3Rd Floor, Kol – 700013. [Pan: Aabcw3528M] Vs. Ito, Ward-6(2), Kolkata…….……...…………………….....……...…..…..Respondent Appearances By: Shri Subhankar Ghosh, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 19, 2026 Date Of Pronouncing The Order : February 05, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.09.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2012–13. 2. Facts In Brief Are That The Assessee Had Filed His Return Of Income For The A.Y. 2012-13 Declaring A Total Income Nil. The Case Of The Assessee Was Selected For Scrutiny Through Cass With The Reason ‘Large Share Premium Received’. Accordingly, Notice U/S 143(2) Of The Act Was Issued. The Assessment Order U/S. 143(3) Of The Act Was Passed Determining Total Income Of Rs.4,79,44,500/- (Share Capital Of Rs.8,30,000/- + Premium Of Rs.4,71,14,500/-) & The Assessing Officer Also Initiated Penalty Proceedings U/S. 271(1)(C) Of The Act. Winwood Marketing Pvt. Ltd 3. Aggrieved By The Said Order, The Assessee Preferred Appeal Before The Ld. Cit(A), Wherein, The Appeal Of The Assessee Has Been Dismissed & The Penalty U/S 271(1)(C) As Made By The Assessing Officer Was Confirmed By Ld. Cit(A).

Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2012-13 Winwood Marketing Pvt. Ltd..……..………………….……….……….……Appellant C/o Agarwal Vishwanath & Associates, 133/1/1A, SN Banerjee Road, Pushkal Bhawan 3rd Floor, Kol – 700013. [PAN: AABCW3528M] vs. ITO, Ward-6(2), Kolkata…….……...…………………….....……...…..…..Respondent Appearances by: Shri Subhankar Ghosh, Adv., appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date…

RAMESH CHOWDHURY,KOLKATA vs. I.T.O., WARD - 31(4),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2123/KOL/2025[2015-2016]Status: DisposedITAT Kolkata28 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2015-16 Ramesh Chowdhury…………..……..………………….……….……….……Appellant 7, Padda Pukur Road, Kol – 700020. [Pan: Acspc5253B] Vs. Ito, Ward-31(4), Kolkata………...………………………......……...…..…..Respondent Appearances By: S. K. Kamaluddin, Ca, Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 06, 2026 Date Of Pronouncing The Order : January 28, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.07.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Facts In Brief Are That The Assessee Is An Individual & Filed Its Original Return Of Income Declaring Income Of Rs. 8,68,870/- For The A.Y. 2015-16. Further The Case Of The Appellant Was Selected For The Scrutiny & The Notice U/S. 143(2) Was Issued. The Assessment Was Completed U/S 143(3) Of Act After Making The Disallowance On Account Of Sundry Creditors Bills Amounting To Rs.38,35,643/-. The Assessing Officer Also Initiated Penalty Proceedings U/S 271(1)(C) Of Act.

Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2015-16 Ramesh Chowdhury…………..……..………………….……….……….……Appellant 7, Padda Pukur Road, Kol – 700020. [PAN: ACSPC5253B] vs. ITO, Ward-31(4), Kolkata………...………………………......……...…..…..Respondent Appearances by: S. K. Kamaluddin, CA, appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 06, 2026 Date of pronouncing the order : Jan…

GANESH RAM DOKANIA,BANKA vs. ACIT, CIR-2, PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 238/PAT/2025[2014-15]Status: DisposedITAT Patna08 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [Pan: Aadfg1795P] Vs. Acit, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2025 Date Of Pronouncing The Order : January 08, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.03.2025 Of The Cit(A)-3, Patna (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Is Engaged In Real Estate Business & The Assessee Filed Return Of Income On 15.11.2016 In Response To Notice U/S 153A Of The Act By Declaring Total Income Of Rs.31,56,350/-. Notice U/S. 143(2) Of The Act Was Issued & Subsequently, Assessment U/S. 153A/144 Was Completed At A Total Income Of Rs.25,67,79,232/- Wherein The Assessing Officer Imposed Penalty U/S. 271Aab Of The Act At Rs. 1,60,00,000/- On Undisclosed Income.

Section 143(2)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-PATNA VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [PAN: AADFG1795P] vs. ACIT, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances by: Shri Manish Rastogi, Adv., appeared on behalf of the appellant. Md. A H Chowdhury, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2025 Date of pronouncing the order : January 08, 2026…

VISHAL OSATWAL,KOLKATA vs. D.C.I.T., CIRCLE - 29(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1217/KOL/2025[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Vishal Osatwal………………..……..………………….……….……….……Appellant Ground Floor, 34/1U, Ballygunge Circular Road, Kol – 700019. [Pan: Aanpo2583R] Vs. Dcit, Circle-29(1), Kolkata………...…………………….....……...…..…..Respondent Appearances By: Shri Akkal Dudhwewala, Fca, Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 01, 2025 Date Of Pronouncing The Order : December 10, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 01.05.2025 Of The National Faceless Appeal Centre (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Had Filed His Return Of Income For The A.Y. 2014-15 On 30.07.2014 Declaring A Total Income Of Rs.17,62,746/-. The Case Of The Assessee Was Selected For Scrutiny & During The Course Of Assessment Proceedings, The Assessee Filed Revised Computation Of Income Offering Additional Income Of Rs.74,62,846/- Being Ltcg Claimed As Exempt In The Original Return Of Income. The Assessment U/S. 143(3) Of The Act Was Completed On 20-10-2016 Determining The Assessee'S Total Income At Rs.92,97,450/- By Making Addition Of Rs.74,62,846/- On Account Of Disallowance Of Ltcg & Disallowance Of Legal Expenses Of Rs. 3,809/-. In Respect Of Both These Vishal Osatwal Additions, The Assessing Officer Also Initiated Penalty Proceedings U/S. 271(1)(C) Of The Act.

Section 143(3)Section 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 Vishal Osatwal………………..……..………………….……….……….……Appellant Ground Floor, 34/1U, Ballygunge Circular Road, Kol – 700019. [PAN: AANPO2583R] vs. DCIT, Circle-29(1), Kolkata………...…………………….....……...…..…..Respondent Appearances by: Shri Akkal Dudhwewala, FCA, appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 01, 2025 D…

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 1935/KOL/2025[2012-2013]Status: DisposedITAT Kolkata13 Nov 2025AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 1934/KOL/2025[2012-2013]Status: DisposedITAT Kolkata13 Nov 2025AY 2012-2013

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 1932/KOL/2025[2009-2010]Status: DisposedITAT Kolkata13 Nov 2025AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [PAN: AEIPS4499F] vs. DCIT, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR…

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

ITA 231/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR
Section 24Section 80CSection 80DSection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘ D’ BENCH, KOLKATA BEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. ITO, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2nd floor, Suite No.203, Off hare street, Kolkata PAN/GIR No. ADUPB 1299 F (Appellant) .. ( Respondent) Assessee by : Shri Somnath Ghosh, Adv Revenue by : Shri S.B.Chakraborthy, Sr DR Date of Hearing : 01/09/2025 Date of Pronouncement : 09 /09 /2025 O R D E R PER: RAJESH KUMAR, AM ITA No.2…

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

ITA 230/KOL/2025[2013-14]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-14

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR
Section 24Section 80CSection 80DSection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘ D’ BENCH, KOLKATA BEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. ITO, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2nd floor, Suite No.203, Off hare street, Kolkata PAN/GIR No. ADUPB 1299 F (Appellant) .. ( Respondent) Assessee by : Shri Somnath Ghosh, Adv Revenue by : Shri S.B.Chakraborthy, Sr DR Date of Hearing : 01/09/2025 Date of Pronouncement : 09 /09 /2025 O R D E R PER: RAJESH KUMAR, AM ITA No.2…

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

ITA 229/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR
Section 24Section 80CSection 80DSection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘ D’ BENCH, KOLKATA BEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. ITO, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2nd floor, Suite No.203, Off hare street, Kolkata PAN/GIR No. ADUPB 1299 F (Appellant) .. ( Respondent) Assessee by : Shri Somnath Ghosh, Adv Revenue by : Shri S.B.Chakraborthy, Sr DR Date of Hearing : 01/09/2025 Date of Pronouncement : 09 /09 /2025 O R D E R PER: RAJESH KUMAR, AM ITA No.2…

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

ITA 228/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Sept 2025AY 2013-2014

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

For Appellant: Shri Somnath Ghosh, AdvFor Respondent: Shri S.B.Chakraborthy, Sr DR
Section 24Section 80CSection 80DSection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘ D’ BENCH, KOLKATA BEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. ITO, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2nd floor, Suite No.203, Off hare street, Kolkata PAN/GIR No. ADUPB 1299 F (Appellant) .. ( Respondent) Assessee by : Shri Somnath Ghosh, Adv Revenue by : Shri S.B.Chakraborthy, Sr DR Date of Hearing : 01/09/2025 Date of Pronouncement : 09 /09 /2025 O R D E R PER: RAJESH KUMAR, AM ITA No.2…

JHUMA CHATTERJEE,KOLKATA vs. I.T.O., WARD - 1(3), ASANSOL

In the result, the appeal of the assessee is allowed

ITA 2500/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward-1(3) Jhuma Chatterjee Aaykar Bhavan, Opposite Bf-151 Ground Floor, Sector-1, Ramakrishna School, Po Salt Lake, Kolkata-700064 Vs. Asansol, Pin-713305, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ajepc3975K Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Sandip Sarkar, Dr Date Of Hearing: 17.07.2025 Date Of Pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Sandip Sarkar, DR
Section 143(3)Section 271Section 271(1)(c)Section 271ASection 274Section 274(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward-1(3) Jhuma Chatterjee Aaykar Bhavan, Opposite BF-151 Ground Floor, Sector-1, Ramakrishna School, PO Salt Lake, Kolkata-700064 Vs. Asansol, PIN-713305, West Bengal West Bengal (Appellant) (Respondent) PAN NO. AJEPC3975K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Sandip Sarkar, DR Date of hearing: 17.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Del…

BAIDYA NATH DEY,BURDWAN vs. ITO, WARD 1(3), DURGAPUR

In the result, the appeal of the assessee is allowed

ITA 337/KOL/2025[2011-12]Status: DisposedITAT Kolkata29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 1(3), Durgapur, Baidya Nath Dey Aaykar Bhavan, Aykar Bithi, City Station More, P.O. Ukhra Centre, Durgapur, Vs. Burdwan-713363, West Bengal West Bengal-713216 (Appellant) (Respondent) Pan No. Ahppd0247E Assessee By : Shri Shuvo Chackrborty, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 17.07.2025 Date Of Pronouncement: 29.07.2025

For Appellant: Shri Shuvo Chackrborty, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 1(3), Durgapur, Baidya Nath Dey Aaykar Bhavan, Aykar Bithi, City Station More, P.O. Ukhra Centre, Durgapur, Vs. Burdwan-713363, West Bengal West Bengal-713216 (Appellant) (Respondent) PAN No. AHPPD0247E Assessee by : Shri Shuvo Chackrborty, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (he…

ORIENTAL RELAYS LLP (SUCCESSOR TO ORIENTAL RELAYS PVT. LTD.),KOLKATA vs. A.C.I.T., CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1574/KOL/2024[2016-2017]Status: DisposedITAT Kolkata29 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Oriental Relays Llp Pan No. Aahfo5108L Acit, Circle 8(2), (Successor To Oriental Relays Aaykar Bhavan, P7, Pvt. Ltd Pan No. Aaaco3456H) Chowringhee Square, Vs. 2Nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant)

For Appellant: Shri Shreya Loyalka, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Oriental Relays LLP PAN No. AAHFO5108L ACIT, Circle 8(2), (Successor to Oriental Relays Aaykar Bhavan, P7, Pvt. ltd PAN No. AAACO3456H) Chowringhee Square, Vs. 2nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant) Assessee by : Shri Shreya Loyalka, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the asse…