How many judgments cite Krishnendu Chowdhury v. ITO?

46 judgments on BharatTax cite Krishnendu Chowdhury v. ITO (78 Taxmann.com 89), spanning 2018 to 2026.

Which sections of the Income Tax Act does Krishnendu Chowdhury v. ITO come up under?

It is most often cited in judgments turning on Section 143(2), Section 142(1), Section 143(3), Section 292BB, Section 120, Section 147.

Krishnendu Chowdhury v. ITO

78 Taxmann.com 89Income Tax Appellate Tribunal2017#2553 most cited

What is Krishnendu Chowdhury v. ITO authority for?

An assessment notice issued under section 143(2) is invalid if it is not issued by the Income Tax Officer (ITO) as per CBDT Instruction No. 1/2011, even if issued by an Assistant Commissioner of Income Tax (ACIT). Such an invalid notice renders the subsequent assessment void.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Krishnendu Chowdhury v. ITO · section 143(2) notice validity · CBDT Instruction No. 1/2011 · notice issued by ACIT · notice issued by ITO · invalid assessment notice · void assessment · jurisdiction to issue notice · 78 Taxmann.com 89 · section 292BB

Sections most often in play

Section 143(2)Section 142(1)Section 143(3)Section 292BB Section 120 Section 147 Section 250 Section 127

Issues it is cited on

section 124(3)section 127(1)section 292bb section 120 section 124 section 292b section 127 section 158bd section 292 section 29 service of notice section 254

Judgments citing Krishnendu Chowdhury v. ITO

ABC INDIA LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1645/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle 11(1) Abc India Limited Aaykar Bhawan, P-7, 40/8, Ballygunj Circular Road Chowringhee Square, Kolkata- Vs. Kolkata-700019, West Bengal 700069, West Bengal (Respondent) (Appellant) Pan No. Aacca2035J Assessee By : Shri S.K. Pransukhka, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026

For Appellant: Shri S.K. Pransukhka, ARFor Respondent: Shri Manoj Kumar Pati, DR

Section 119Section 142(1)Section 143(2)Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM DCIT, Circle 11(1) ABC India Limited Aaykar Bhawan, P-7, 40/8, Ballygunj Circular Road Chowringhee Square, Kolkata- Vs. Kolkata-700019, West Bengal 700069, West Bengal (Respondent) (Appellant) PAN No. AACCA2035J Assessee by : Shri S.K. Pransukhka, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 12.01.2026 Date of pronouncement: 14.01.2026 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 (herei…

VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

ITA 6213/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Mar 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Sh. Sankalp Malik, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 6212/Del/2017 : Asstt. Year: 2008-09 ITA No. 6213/Del/2017 : Asstt. Year: 2009-10 ITA No. 6214/Del/2017 : Asstt. Year: 2010-11 Vanshika Motors (P) Ltd., Vs ACIT, Vinod Kumar Goel, 282, Boundry Circle-2, Road, Civil Lines, Meerut Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. AACCV5241R Assessee by : Sh. Sankalp Malik, Adv. Revenue by : Sh. Sunil Yadav, CIT-DR Date of Hearing: 20.03.2025 Date of Pronouncement: 20.03.2025 ORDER Per Satbeer Singh Godara, Jud…

VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

ITA 6212/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Mar 2025AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Sh. Sankalp Malik, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR

Section 143(3)

ABHISHEK BHUTRA,KOLKATA vs. ACIT, CIR-38, MIDNAPORE, MIDNAPUR

In the result, appeal of the assessee is allowed

ITA 242/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Sanjay Gargi.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/O S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kol-1. [Pan: Ahupb6924D] Vs. Acit, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 23, 2024 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Made By The Assessing Officer Of Rs.32,76,000/- On Account Of Unexplained Cash Deposits In Bank Account Of The Assessee Treating The Same As Income Of The Assessee From Undisclosed Sources. The Assessee, An Individual, Was Engaged In Wholesale Dealing In Mobile Handsets Of Different Companies Under The Name & Style Of “Ub Starcom”. The Assessee Filed His Return Of Income U/S 139(1) Of The Act On 01.11.2017 Disclosing A Total Income At Rs.15,34,300/- For The Assessment Year Under Dispute. The Notice U/S

Section 120Section 139(1)Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/o S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol-1. [PAN: AHUPB6924D] vs. ACIT, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-Sr. DR, appeared on behalf of th…

PANKAJ DAHYABHAI SHAH,PALGHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, PALGHAR, PALGHAR

ITA 3622/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosainvs. Acit, Aayakr Bhavan, Pankaj Dahyabhai Shah Bidco Road, Palghar Flat No. 103, Saraswati Apt – 401404. Kunti Part, Ambaji Road, Tal Palghar, Dist – 401404. Pan/Gir No. Adyps0893A (Applicant) (Respondent)

Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Vs. AcIT, Aayakr Bhavan, Pankaj Dahyabhai Shah BIDCO Road, Palghar Flat No. 103, Saraswati Apt – 401404. Kunti Part, Ambaji Road, Tal Palghar, Dist – 401404. PAN/GIR No. ADYPS0893A (Applicant) (Respondent) Assessee by Shri Poojan Mehta Revenue by Shri Sunny Kachhwaha, Sr. DR Date of Hearing 21.01.2025 Date of Pronouncement 29.01.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 08.08.2023, passed u/s 250 of the Income Tax Act, 1961 (…

MINTU DAS,KOLKATA vs. ACIT, CIR. 28, KOLKATA

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 8/KOL/2024[2015-16]Status: DisposedITAT Kolkata06 Jan 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.08/Kol/2024 Assessment Year: 2015-16 Mintu Das………………………...………........………………....Appellant C/O S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Kolkata –1. [Pan: Adppd3034M] Vs. Acit, Circle-28, Kolkata…….……….…............................…..…..... Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 21, 2024 Date Of Pronouncing The Order : January 06, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Assessment Year 2015-16. 2. In This Appeal, The Assessee Challenged The Validity Of The Assessment Proceedings Completed U/S 143(3) Of The Act & Consequent To That, An Addition Of Rs.69,42,916/- U/S 68 R.W.S. 115Bbe Of The Act & Further Addition Of A Sum Of Rs.4,86,004/- U/S 69 R.W.S. 115Bbe Of The Act. 3. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income On 28.09.2015 By Declaring A Total Income Of Rs.16,50,920/-. The Case Of The Assessee Was Selected For Scrutiny Under Compulsory

Section 10(38)Section 115BSection 143(2)Section 143(3)Section 250Section 68Section 69

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.08/Kol/2024 Assessment Year: 2015-16 Mintu Das………………………...………........………………....Appellant C/o S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Kolkata –1. [PAN: ADPPD3034M] vs. ACIT, Circle-28, Kolkata…….……….…............................…..…..... Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Pradip Biswas, Addl. CIT- Sr. DR, appeared on behalf…

CHANGAAI MANGALOTE IBRAHIM,BANGALORE vs. THE INCOME TAX OFFICER, WARD-1(2)(4), BANGALORE

In the result, assessee's appeal stands allowed

ITA 1405/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Sri Ravi Shankar S.V., A.RFor Respondent: Sri D.K. Mishra, D.R

Section 143(2)Section 234ASection 250Section 54F

…ITA No.1405/Bang/2024 Changaai Mangalote Ibrahim, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Changaai Mangalote Ibrahim #81, Benson Cross Road Benson Town ITO Vs. Bangalore 560 046 Ward-1(2)(4) Bangalore PAN NO : AACPI5672G APPELLANT RESPONDENT Appellant by : Sri Ravi Shankar S.V., A.R. Respondent by : Sri D.K. Mishra, D.R. Date of Hearing : 08.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of assesse…

ROHIT BAID,KOLKATA vs. ITO, WARD-36(1), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 15/KOL/2024[2015-16]Status: DisposedITAT Kolkata12 Sept 2024AY 2015-16

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

Section 120Section 147Section 148Section 151Section 250Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [PAN: ADPPB7719R] vs. ITO, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances by: Shri Bikash Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT- Sr. DR, appeared on behalf of the Respon…

HARBANS SINGH BAGGA,KOLKATA vs. DCIT,CIR-11(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1231/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [Pan: Afbpb0526J] Vs. Dcit, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Contested The Addition Made By The Assessing Officer Of Rs.1,14,41,888/- Treating The Long-Term Capital Gains Claimed By The Assessee As Bogus. The Assessee Has Contested The Validity Of The Aforesaid Additions Not Only On Merits But Also On The Ground That The Concerned Assessing Officer Did Not Have The Pecuniary Jurisdiction To Pass The Assessment Order In Question By Way Of Additional Legal Ground. Since The Additional Legal Ground Taken By The

Section 120Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [PAN: AFBPB0526J] vs. DCIT, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf…

M/S INDOVISION COMMODITIES LTD.,KOLKATA vs. ITO, WARD-6(2), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 500/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

Section 120Section 143(2)Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/s Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [PAN: AABCM8943Q] vs. ITO, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf…

M/S VENKATESWAR MEDICARE PVT. LTD.,ITO, WARD-2(1) vs. ITO, WARD-2(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1417/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Jul 2024AY 2016-17

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 119Section 143(2)Section 144BSection 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Sonjoy Sarma, JM] I.T.A. Nos. 1416 & 1417/Kol/2023 Assessment Years: 2014-15 & 2016-17 M/s. Venkateswar Medicare Pvt. Ltd. Vs. Income Tax Officer, Ward-2(1), Kolkata DN 20, Sech Bhawan, Salt Lake, North 24 Parganas, West Bengal-700091. (PAN: AACCV6392H) Appellant Respondent Date of conclusion of Hearing 01.05.2024 Date of Pronouncement 29 .07.2024 For the Assessee Shri S. M. Surana, Advocate & Shri Sunil Surana, FCA For the Respondent Shri Abhijit Adhikary, Addl. CIT ORDER Per Shri Rajesh Kumar, AM Both the appeals fi…

M/S VENKATESWAR MEDICARE PVT. LTD.,KOLKATA vs. ITO, WARD 2(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1416/KOL/2023[2014-15]Status: DisposedITAT Kolkata29 Jul 2024AY 2014-15

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 119Section 143(2)Section 144BSection 147Section 148Section 148ASection 68

SUBHASH SHARMA. ,BELURMATH. vs. ACIT,CIR-47,KOLKATA. , KOLKATA

In the result both the appeals of the assessee are allowed

ITA 1100/KOL/2023[2013-14]Status: DisposedITAT Kolkata03 May 2024AY 2013-14

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos.1099 & 1100/Kol/2023 Assessment Year: 2012-13 & 2013-14 Subhash Sharma Acit, Circle-47, Kolkata 322, Flat-3E, Tirupati Vs Building, G.T. Road, Block-I, Belurmath-711202. Pan: Altps 5888 E (Appellant) (Respondent) Present For: Assessee By : Shri S.L. Kochar & Shri A. Kochar, Ar Revenue By : Shri Partha Pratim Barman, Addl. Cit, Sr. Dr Date Of Hearing : 04.03.2024 Date Of Pronouncement : 03.05.2024 O R D E R Per Sonjoy Sarma: The Captioned Appeals Are Preferred By The Assessee Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)-Nfac, Delhi (Hereinafter Referred To As The Ld. Cit(A)”] Both Dated 20.09.2023 For The Ay 2012-13 & 2013-14 Respectively.

For Appellant: Shri S.L. Kochar & Shri A. Kochar, ARFor Respondent: Shri Partha Pratim Barman, Addl. CIT, Sr. DR

Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA Nos.1099 & 1100/Kol/2023 Assessment Year: 2012-13 & 2013-14 Subhash Sharma ACIT, Circle-47, Kolkata 322, Flat-3E, Tirupati vs Building, G.T. Road, Block-I, Belurmath-711202. PAN: ALTPS 5888 E (Appellant) (Respondent) Present for: Assessee by : Shri S.L. Kochar & Shri A. Kochar, AR Revenue by : Shri Partha Pratim Barman, Addl. CIT, Sr. DR Date of Hearing : 04.03.2024 Date of Pronouncement : 03.05.2024 O R D E R PER SONJOY SARMA: The captioned app…

SUBHASH SHARMA,BELURMATH vs. ACIT,CIR-47, KOLKATA. , KOLKATA

In the result both the appeals of the assessee are allowed

ITA 1099/KOL/2023[2012-13]Status: DisposedITAT Kolkata03 May 2024AY 2012-13

For Appellant: Shri S.L. Kochar & Shri A. Kochar, ARFor Respondent: Shri Partha Pratim Barman, Addl. CIT, Sr. DR

Section 143(2)Section 148

AMBEREEN ISLAM. ,KOLKATA vs. ACIT, CIR- 40, KOLKATA. , KOLKATA

In the result appeal of the assessee is allowed

ITA 1222/KOL/2023[2014-15]Status: DisposedITAT Kolkata05 Apr 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1222/Kol/2023 Assessment Year: 2014-15 Ambereen Islam Vs. ACIT, Circle-40, Kolkata (PAN: AAKPI 3448 Q) ( अपीलाथ" ) Respondent / !"यथ" Appellant / Date of Hearing / सुनवाई 27.02.2024 क% "त'थ Date of Pronouncement/ 05.04.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Manoj Kataruka, Advocate "नधा"0रती क% ओर से For the Respondent/ Shri B. K. Singh, JCIT, S…

LAXMIKANT TAK,PANCHSHEEL AJMER vs. DCIT CIRCLE -2 AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is partly allowed

ITA 110/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Mar 2024AY 2017-18

For Appellant: Sh. C. M. AgarwalFor Respondent: Smt. Monisha Chaudhary (Addl.CIT)

Section 142(1)Section 143(2)Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM &DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA No. 110/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2017-18 Laxmikant Tak cuke DCIT, B-513 Panchsheel, Near Vinayak Vs. Circle-02, Complex, Makadwali Road, Ajmer Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHPT 5195 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Sh. C. M. Agarwal jktLo dh vksjls@Revenue by: Smt. Monisha Chaudhary (…

SMITA BISWAS,JALPAIGURI vs. A.C.I.T., CIRCLE-1(1), JALPAIGURI, JALPAIGURI

In the result, the appeal of the assessee is allowed

ITA 464/KOL/2022[2016-2017]Status: DisposedITAT Kolkata05 Jan 2024AY 2016-2017

Bench: Shri Rajesh Kumar]

Section 127(1)Section 143(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member] I.T.A. No. 464/Kol/2022 Assessment Year: 2016-17 Smita Biswas Vs. ACIT, Circle-1(1), Jalpaiguri (PAN: AOKPB 1035 Q) Appellant / (अपीलाथ") Respondent / (""यथ") Date of Hearing / सुनवाई 21.12.2023 क" त"थ Date of Pronouncement/ 05.01.2024 आदेश उ%घोषणा क" त"थ For the Appellant/ Shri Somnath Ghosh, Advocate नधा+,रती क" ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज"व क" ओर से This is an appeal preferred by the assess…

M/S. RUPASI BANGLA AGRO INDUSTRIES PVT. LTD. ,PASCHIM MIDNAPUR. vs. ITO,WARD-38(1), MIDNAPUR. , PASCHIM MIDNAPUR

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 909/KOL/2023[2013-14]Status: DisposedITAT Kolkata14 Dec 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 909/Kol/2023 Assessment Year: 2013-14 M/S. Rupasi Bangla Agro Industries Income Tax Officer, Ward – 38(1), Pvt. Ltd. Vs Midnapur Duki, Village & P.O. Duki Dist. Paschim Midnapur - 721253 [Pan: Aaecr8402L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri Abhijit Kundu, Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 31/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 05/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- As Unexplained Cash Credit Under Sec 68 When The Appellant Filed The Pan Of Share Applicants & Are Registered With Roc Having Cin, Bank Statement & Source Declaration Of The Share Applicants & Thus The Onus Lay On The Appellant Was Duly Discharged But The Ao Did Not Proceed Further To Make Any Enquiry & Added Back The Amount Without Bringing Any Evidence To Prove Otherwise. 2. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- & Treating The Said Sum Of As Unexplained On The Ground That The Assessee Failed To Discharge Its Onus Simply Because The Share Applicants Did Not Appear In Response To Notice U/S 131 When The Same Has Nothing To Do With Ingredients To Prove The Cash Credit U/S 68. 2

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Abhijit Kundu, CIT, Sr. D/R

Section 131Section 143(2)Section 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 909/Kol/2023 Assessment Year: 2013-14 M/s. Rupasi Bangla Agro Industries Income Tax Officer, Ward – 38(1), Pvt. Ltd. Vs Midnapur Duki, Village and P.O. Duki Dist. Paschim Midnapur - 721253 [PAN: AAECR8402L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, A/R Revenue by : Shri Abhijit Kundu, CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 31/10/2023 घोषणा क" तारीख /Date of Pronouncement…

DEEPAK KEDIA,KOLKATA vs. ACIT, CIR-43, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 881/KOL/2023[2014-15]Status: DisposedITAT Kolkata03 Nov 2023AY 2014-15

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 881/KOL/2023 Assessment Year: 2014-15 Deepak Kedia…………………………………………………..Appellant [PAN: AFVPK 2443 P] Vs. ACIT, Circle-43, Kolkata.......................................Respondent Appearances: Assessee represented by – Sh. Sunil Surana, A/R. Department represented by – Sh. B.K. Singh, JCIT, Sr. D/R. Date of concluding the hearing : October 18th, 20…

M/S.BDS FOODS PVT. LTD. ,KOLKATA vs. D.C.I.T,CIR-7(1), , KOLKATA

In the result, appeal of the assessee is allowed

ITA 193/KOL/2023[2011-12]Status: DisposedITAT Kolkata16 Oct 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/S Bds Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [Pan: Aacci2360J] Vs. Dcit, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances By: Shri Sunil Surana, Advocate, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 31, 2023 Date Of Pronouncing The Order : October 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Erred In Passing The Order Ex-Parte Without Allowing The Appellant Any Proper & Reasonable Opportunity Of Being Heard. 2. For That The Ld. C.I.T(A) Erred In It Was Passing The Order When Incumbent On Him To Deal With & Decide Each Of The Grounds Raised In The Appeal On Its Merits.

Section 133Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/s BDS Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [PAN: AACCI2360J] vs. DCIT, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances by: Shri Sunil Surana, Advocate, appeared on behalf of the appellant. Shr…

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