How many judgments cite M/s Bisakha Sales Pvt. Ltd. v. CIT?

17 judgments on BharatTax cite M/s Bisakha Sales Pvt. Ltd. v. CIT (52 Taxmann.com 305), spanning 2016 to 2026.

Which sections of the Income Tax Act does M/s Bisakha Sales Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 131, Section 132(1), Section 133(6), Section 139, Section 142(1), Section 142(3).

M/s Bisakha Sales Pvt. Ltd. v. CIT

52 Taxmann.com 305Income Tax Appellate Tribunal2014#6689 most cited

What is M/s Bisakha Sales Pvt. Ltd. v. CIT authority for?

Where an assessee-company receives share application money with a high and unjustified share premium from corporate entities, the Assessing Officer is not justified in accepting the transactions as genuine solely because the amounts were received through banking channels, without conducting proper inquiries.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Bisakha Sales Pvt. Ltd. v CIT · section 68 · share application money · share premium · unexplained cash credit · genuineness of transaction · accommodation entry · addition u/s 68 · section 131 · section 133 · section 142

Sections most often in play

Section 131 Section 132(1)Section 133(6)Section 139 Section 142(1)Section 142(3)Section 143(1)Section 143(2)

Issues it is cited on

share capital and share premium share application money addition u/s 68 genuineness of the transaction section 131 unexplained cash credit section 133 section 133(6)accommodation entry section 68 section 142 undisclosed income

Judgments citing M/s Bisakha Sales Pvt. Ltd. v. CIT

DCIT, Central Circle-4(3), Kolkata vs. Golden Goenka Credit Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1799/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-23

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 132(1)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, Central Circle -4(3), Kolkata.…..………………….……….……….……Appellant vs. Golden Goenka Credit Pvt. Ltd ………..…………...……………………..…..Respondent 24 Magma House, 10th Floor, 24, Park Street, Park Centre, W.B. – 700016.. [PAN: AACCR3964K] Appearances by: P N Barnwal, CIT - DR, appeared on behalf of the appellant. Miraj D Shah, AR appeared on behalf of the Respondent. Date of concluding the hearing : November 11, 2…

Mayurpankh Vincom Pvt. Ltd., Howrah vs. ITO, Ward 4(2), Kolkata

In the result, both appeals of the assessee are dismissed

ITA 1407/KOL/2023[2012-13]Status: DisposedITAT Kolkata18 Nov 2025AY 2012-13

For Appellant: Shri Avijit Ghosal, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR

Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1406 & 1407/KOL/2023 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) Mayurpankh Vincom Pvt. Ltd, Vs ITO Ward-13(3), Kolkata 66, Salkia School Road, Salkia, Howrah-711106 PAN No. :AAFCM 8753 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Avijit Ghosal, Advocate रधजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 18/11/2025 घोषणा की तारीख/Date of Pronouncem…

Mayurpankh Vincom Pvt. Ltd., Howrah vs. ITO, Ward-13(3), Kolkata

In the result, both appeals of the assessee are dismissed

ITA 1406/KOL/2023[2011-12]Status: DisposedITAT Kolkata18 Nov 2025AY 2011-12

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)

For Appellant: Shri Avijit Ghosal, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR

Section 131

Unisys Softwares and Holding Ind. Ltd., Kolkata vs. DCIT, Cir. 8(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 43/KOL/2024[2011-12]Status: DisposedITAT Kolkata27 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Subhendu Datta, CIT-DR

Section 143(3)Section 147Section 148Section 250Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Unisys Softwares And Holding Deputy Commissioner of Ind. Ltd., Income Tax, 75C, Park Street, Basement, Vs Circle-8(2), Kolkata, Kolkata - 700016 Aayakar Bhawan, P-7, (PAN: AABCC1191Q) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Subhendu Datta, CIT-DR Date of Hearing : 02.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the…

Mundhra Construction P Ltd., Kolkata vs. ITO, Ward-10(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 807/KOL/2024[2012-13]Status: DisposedITAT Kolkata13 Aug 2024AY 2012-13

Bench: Shri Manish Borad, Accountant Member Shri Sonjoy Sarma (Judicial Member)

Section 124(3)(a)Section 131Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Shri Manish Borad, Accountant Member Shri Sonjoy Sarma, Judicial Member I.T.A. No. 807/Kol/2024 Assessment Year: 2012-13 Mundhra Construction Pvt. Ltd. CF-300, Sector 1, Salt Lake City, Kolkata - 700064 [PAN: AAGCM5610H] ..................…...……………....Appellant vs. Income Tax Officer Ward 10(2), Kolkata- 700069 .........................…..…..... Respondent Appearances by: Assessee represented by : Shri Sunil Surana, AR Department represented by : Shri Abhijit Kundu, CIT-DR Date of concluding the hearing : July 10, 2024 Date of pronouncing the order : Augu…

ITO, WD. -4(1), Kolkata vs. Rajshree Integrated Cold Chain Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 40/KOL/2021[2012-13]Status: DisposedITAT Kolkata01 Jan 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri P. P. Barman, Addl. CIT, Sr. DRFor Respondent: Shri Miraj D. Shah, Advocate

Section 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income-tax Officer, Ward-4(1), Rajshree Integrated Cold Kolkata. Chain Pvt. Ltd. Vs. 205, Rabindra Sarani, Room No. 149A, 4th Floor, Kolkata- 700007. (PAN:AAFCR6848H) (Appellant) (Respondent) Present for: Appellant by : Shri P. P. Barman, Addl. CIT, Sr. DR Respondent by : Shri Miraj D. Shah, Advocate Date of Hearing : 12.12.2023 Date of Pronouncement : 01.01.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is aga…

A.C.I.T., Circle-1(2), Kolkata vs. M/S Sarada Jute Mills Pvt. Ltd., Kolkata

ITA 1867/KOL/2019[2012-13]Status: DisposedITAT Kolkata14 Dec 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 131Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1867/Kol/2019 Assessment Year: 2012-13 ACIT, Circle-1(2), Kolkata…………………………………..Appellant Vs. M/s. Sarada Jute Mills Pvt. Ltd.............................Respondent [PAN: AANCS 4459 F] Appearances: Department represented by: Sh. Rakesh Kumar Das, CIT (D/R). Assessee represented by: Sh. Ashok Barnwal, FCA. Date of concluding the hearing : November 7t…

ITO, New Delhi vs. M/S Priceless Overseas Ltd., New Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 6320/DEL/2016[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Vinod Bindal, CAFor Respondent: Ms. Beenu, Sr.DR

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No.6320/DEL/2016 Assessment Year 2012-13 ITO Priceless Overseas Limited A-30, 2nd Floor Kailash Colony, Ward-20(2), Vs. New Delhi. New Delhi. TAN/PAN: AAACP7636C (Appellant) (Respondent) Appellant by: Shri Vinod Bindal, CA Ms. Rinky Sharma, ITP Shri Saurabh Sharma, Adv. Respondent by: Ms. Beenu, Sr.DR Date of hearing: 15 09 2023 Date of pronouncement: 14 12 2023 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal has been filed by the Revenue…

ITO, Ward-5(1), Kolkata vs. M/S Fastflow Securities (P) Ltd, Kolkata

ITA 32/KOL/2021[2012-13]Status: DisposedITAT Kolkata13 Jul 2023AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 Ito, Ward-5(1), Kolkata...................……….........…..........………...…… Appellant Vs. M/S. Fastflow Securities Pvt. Ltd.........…....…….......….....…...…....... Respondent 41, N.S. Kolkata - 70001 [Pan: Aabcf8361P] Appearances By: Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Appellant. Shri V.K. Jain, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 15Th, 2023 Date Of Pronouncing The Order : July 13Th, 2023 आदेश / Order Per Dr. Manish Borad, Accounant Member: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Registry Has Pointed Out That There Is A Delay Of 35 (Thirty Five) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order By Ld. Cit(A) Is Dated 02/09/2020 Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Revenue Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. We Note That The Period Of Delay Falls During The Time Of Pandemic Of I.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 M/S. Fastflow Securities Pvt. Ltd

Section 131Section 133(6)Section 143(2)Section 250Section 68

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "ाियक सद" एवं "ी िगरीश अ"वाल, लेखा सद" के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 ITO, Ward-5(1), Kolkata...................……….........…..........………...…… Appellant vs. M/s. Fastflow Securities Pvt. Ltd.........…....…….......….....…...…....... Respondent 41, N.S. Kolkata - 70001 [PAN: AABCF8361P] Appearances by: Shri G. Hukugha Sema, CIT-DR, appeared on behalf of the appellant. Shri V.K. Jain, FCA, appeared…

ITO, Ward-4(1), Kolkata vs. M/S Tara Re-Rolling Pvt. Ltd, Kolkata

ITA 49/KOL/2021[2012-13]Status: DisposedITAT Kolkata01 May 2023AY 2012-13

Bench: Shri Sanjay Garg, Judical Member & Dr. Manish Boradi.T.A. No.49/Kol/2021 Assessment Year: 2012-13 Ito, Ward-4(1), Kolkata............................................................................Appellant Vs. M/S Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1St Floor, Room No.6A, Kolkata-1. [Pan:Aabct3982C] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 22, 2023 Date Of Pronouncing The Order : May 01, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.4,53,50,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 250Section 68

…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 "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judical Member and Dr. Manish Borad, Accountant Member I.T.A. No.49/Kol/2021 Assessment year: 2012-13 ITO, Ward-4(1), Kolkata............................................................................Appellant vs. M/s Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1st Floor, Room No.6A, Kolkata-1. [PAN:AABCT3982C] Appearances by: Shri Rajeeva…

ITO, Ward-6(1), Kolkata vs. M.D.Ornaments (P) Ltd, Kolkata

ITA 646/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.646/Kol/2020 Assessment Year: 2012-13 Ito, Ward-6(1), Kolkata...................……….........…..........….…… Appellant Vs. M/S M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [Pan:Aaacd9561A] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : April 19, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.2,28,00,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 142(1)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.646/Kol/2020 Assessment Year: 2012-13 ITO, Ward-6(1), Kolkata...................……….........…..........….…… Appellant vs. M/s M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [PAN:AAACD9561A] Appearances by: Shri Rajeeva Kumar, Adv., appeared on behalf of the appellant. Shri Vijay Kumar, Addl.…

ITO, WD.-4(1), Kolkata vs. M/S Rootstar Developers Pvt. Ltd, Kollkata

ITA 33/KOL/2021[2012-13]Status: DisposedITAT Kolkata06 Feb 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri G. H. Sema, Addl. CIT, DRFor Respondent: Shri Manoj Kataruka, Advocate

Section 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, Ward- M/s. Rootstar Developers 4(1), Kolkata Vs. Pvt. Ltd., 32, Ezra Street, Kolkata-700 001. (PAN: AAFCR5973H) (Appellant) (Respondent) Present for: Appellant by : Shri G. H. Sema, Addl. CIT, DR Respondent by : Shri Manoj Kataruka, Advocate Date of Hearing : 09.11.2022 Date of Pronouncement : 06.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of Ld. CIT(A)-7, Kolkata…

DCIT, New Delhi vs. M/S. Raju Investments (P) Ltd., Delhi

Appeal of the Revenue is dismissed

ITA 302/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Jan 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 139(1)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT Vs Raju Investments (P) Ltd. Central Circle-03 WZ-183, Gali No. 4 New Delhi Lajwanti Garden Delhi AAACR7499H (APPELLANT) (RESPONDENT) Appellant by Smt. Sushma Singh, CIT DR Respondent by Sh. Suresh Gupta, CA Date of Hearing 13.01.2021 Date of Pronouncement 21.01.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 13/11/2013 passed by CIT(A)-1, New Delhi for Assessment Year 2009-1…

Motilal Salecha HUF, Mumbai vs. Principal Commissioner of Income Tax - 31, Mumbai

In the result, the appeal is partly allowed

ITA 2943/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jan 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Motilal Salecha Huf, Pr. Cit-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. Pan No. Aakhm0433P Appellant Respondent

For Appellant: Mr. P.J. Pardiwalla, Sr. AdvocateFor Respondent: Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Motilal Salecha HUF, Pr. CIT-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. PAN No. AAKHM0433P Appellant Respondent Assessee by : Mr. P.J. Pardiwalla, Sr. Advocate & Mr. Sashank Dundu, AR Revenue by : Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs Last Date of Hearing : 18/10/2019 Date of Pronouncement : 13/01/2020 ORD…

ITO, Ward-10(4), Kolkata vs. M/S Gateway Enclave Pvt.Ltd., Kolkata

In the result, appeal of Revenue is dismissed

ITA 2269/KOL/2016[2012-13]Status: DisposedITAT Kolkata01 May 2019AY 2012-13

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

Section 68

…1 M/s. Gateway Enclave Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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. 2269/Kol/2016 Assessment Year: 2012-13 Income-tax Officer, Wd-10(4), Vs. M/s. Gateway Enclave Pvt. Ltd. Kolkata. (PAN: AAECG 0052 F) Appellant Respondent Date of Hearing 12.02.2019 Date of Pronouncement 01.05.2019 For the Appellant Shri Shankar Halder, JCIT, Sr. DR For the Respondent Shri Manish Tiwari, FCA ORDER Per Shri A.T.Varkey…

ITO, Ward-10(4), Kolkata vs. M/S Positive Properties Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 2274/KOL/2016[2012-13]Status: DisposedITAT Kolkata09 Jan 2019AY 2012-13

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

Section 68

…1 Positive Properties Pvt. Ltd., AY 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. 2274/Kol/2016 Assessment Year: 2012-13 Income-tax Officer, Wd-10(4), Vs. M/s. Positive Properties Pvt. Ltd. Kolkata. (PAN: AAFCP7164E) Appellant Respondent Date of Hearing 01.01.2019 Date of Pronouncement 09.01.2019 For the Appellant Shri Pijush Mukherjee, Addl. CIT, Sr. DR For the Respondent Shri Manish Tiwari, AR ORDER Per Shri A.T.V…

Wellman Wacoma Ltd, Kolkata vs. JCIT, Circle - 8, Kolkata

ITA 1229/KOL/2012[2009-10]Status: DisposedITAT Kolkata13 Apr 2016AY 2009-10

Bench: : Shri M. Balaganesh & Shri S.S. Vishwanethra Ravi

For Appellant: Shri S.M Surana, Advocate, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.Sr.DR

Section 143(3)Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Vishwanethra Ravi Judicial Member, ITA No. 1229/Kol/2012 A.Y : 2009-10 M/s. Wellman Wacoma Ltd Vs. JCIT (OSD), Circle-8, Kolkata PAN: AAACW2617C (Appellant) (Respondent) For the Appellant/assessee: Shri S.M Surana, Advocate, ld.AR For the Respondent/department: Md. Ghyas Uddin, JCIT, ld.Sr.DR Date of Hearing: 31-03-2016 Date of Pronouncement: 13 - 4 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), VIII, Kolkata in Appeal N…