N.K\nProteins v. DCIT

250 Taxmann 22Supreme Court of India2017#1045 most cited

What is N.K\nProteins v. DCIT authority for?

When entire purchase transactions are found to be bogus, the addition to income cannot be restricted to a gross profit margin but should be the full amount of such bogus purchases.

105

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

N.K. Proteins SC 2017 · bogus purchases addition · entire purchase transactions bogus · gross profit addition not restricted · Section 69C unexplained expenditure · undisclosed income bogus purchases · 250 Taxmann 22 · full addition bogus purchases · N.K. Proteins v. DCIT · Section 69A unexplained money · quantum of addition bogus purchases · no GP basis addition

Sections most often in play

Section 143(3)Section 148Section 147Section 69CSection 69ASection 133(6)Section 115BBESection 132

Issues it is cited on

section 282a(1)section 65asection 282acircular tradingsection 140apurposive interpretationsection 151aapproval under section 151section 140beneficial ownersection 65bsection 292c

Judgments citing N.K\nProteins v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S MOHIT ISPAT LTD., KUNDAIM

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2016-17 Dy. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 PAN: AACCM8154E . . . . . . . Respondent Represented Assessee by: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’] Revenue by: Mr Naveen Kumar [‘Ld. DR’] Date of conclusive Hearing : 04/02/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSHALI; This appeal of t…

ADVANCED COMPUTERS AND MOBILES INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(1)(1), MUMBAI

In the result, the ground No

ITA 3212/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jan 2026AY 2018-19

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Advanced Computers & Mobiles Dcit, Circle – 1(1)(1), Mumbai Room No. 533, 5Th Floor, India Private Limited Vs Unit No. 9, Ground Floor, Aayakarbhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [Pan: Aamca5425A] Appellant / Assessee Respondent / Revenue

Section 139(4)Section 147Section 148Section 148ASection 151ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Advanced Computers and Mobiles DCIT, Circle – 1(1)(1), Mumbai Room No. 533, 5th Floor, India Private Limited Vs Unit No. 9, Ground Floor, AayakarBhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [PAN: AAMCA5425A] Appellant / Assessee Respondent / Revenue Assessee by Shri K. Gopal, & Ms. Neha Paranjpe, Advocates Revenue by Shri Rajesh Kumar Yadav, CIT-DR Date of Institution 07.05.2025 Date of hearing 11.11.2025 Date of pro…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), MUMBAI vs. KALYANEE FORTUNE CONSTRUCTIONS, MUMBAI

In the result, all the above appeals in ITA Nos

ITA 4448/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18
Section 131Section 132(1)Section 133ASection 143(3)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.4444/MUM/2024\n(A.Y.- 2020-21)\nITA No. 4445/MUM/2024\n(A.Y. – 2018-19)\nITA No. 4448/MUM/2024\n(A.Y. – 2017-18)\nITA No. 5779/MUM/2024\n(A.Y. – 2019-20)\nAssistant Commissioner of\nIncome Tax, Central Circle-1(4)\nRoom No. 902, Pratishtha\nBhavan,\nM.K.\nRoad,\nChurchgate, Mumbai – 400020,\nMaharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AALFK9451E\nAppellant/अपीलार्थी\nAssessee by :\nRevenue by :\nDate of Hearing\nDate of Pronou…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 4 MUMBAI, MUMBAI vs. MS. KALYANEE FORTUNE CONSTRUCTIONS , MUMBAI

In the result, all the above appeals in ITA Nos

ITA 4444/MUM/2024[2020-21]Status: DisposedITAT Mumbai23 Dec 2025AY 2020-21
For Appellant: \nShri Neelkanth Khandelwal, ARFor Respondent: \nMs. Kavitha Kaushik, (Sr. DR)
Section 131Section 132(1)Section 133ASection 143(3)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 4444/MUM/2024\n(A.Y.- 2020-21)\nITA No. 4445/MUM/2024\n(A.Y. – 2018-19)\nITA No. 4448/MUM/2024\n(A.Y. – 2017-18)\nITA No. 5779/MUM/2024\n(A.Y. – 2019-20)\nAssistant Commissioner of v/s. Kalyanee Fortune\nIncome Tax, Central Circle-1(4)\nRoom No. 902, Pratishtha\nBhavan,\nM.K. Road,\nChurchgate, Mumbai – 400020,\nMaharashtra\nबनाम\nConstructions\n3AA Edena, 3rd Floor 97 M.K.\nRoad, Churchgate, Mumbai – 400 020, Maharashtra\nस्थायी लेखा…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1725/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1688 to 1691/KOL/2025 (Assessment Years: 2015-16 to 2018-19) Balajee Mini Steels & Rerolling DCIT, Central circle 4(3) Private Limited Aaykar Bhawan Poorva, 110, 603, Shantikunj Apartment, Shantipally, Kolkata-700107, Vs. Phulwanipatna, G.P.O.800001, Kolkata Patna (Appellant) (Respondent) PAN No. AABCB7265J Assessee by : Shri Manish Rastogi, AR Revenue by : S/Shri Praveen Kishore & Pradeep Dungdung, DRs Date of hearing: 01.12.2025 Date of pronouncement: 15.12.2025 O R D E R Per Rajesh Ku…

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1691/KOL/2025[2018-19]Status: DisposedITAT Kolkata15 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\Nvs.\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\N:\Nshri Manish Rastogi, Ar\Nrevenue By\N:\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement:\N15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\nVs.\n(Appellant)\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by\n:\nShri Manish Rastogi, AR\nRevenue by\n:\nS/Shri Praveen Kishore &\nPradeep Dungdu…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1690/KOL/2025[2017-18]Status: DisposedITAT Kolkata15 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By : Shri Manish Rastogi, Ar\Nrevenue By : S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nVs.\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by : Shri Manish Rastogi, AR\nRevenue by : S/Shri Praveen Kishore &\nPradeep Dungdung,…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA , KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1689/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nvs.\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\Nshri Manish Rastogi, Ar\Nrevenue By\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nVs.\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nPatna\n(Respondent)\nPAN No. AABCB7265J\nAssessee by\nShri Manish Rastogi, AR\nRevenue by\nS/Shri Praveen Kishore &\nPradeep Dungdung, DR…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1688/KOL/2025[2015-16]Status: DisposedITAT Kolkata15 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\Npan No. Aabcb7265J\N(Respondent)\Nassessee By\N: Shri Manish Rastogi, Ar\Nrevenue By\N: S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\N2.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nVs.\nPatna\nPAN No. AABCB7265J\n(Respondent)\nAssessee by\n: Shri Manish Rastogi, AR\nRevenue by\n: S/Shri Praveen Kishore &\nPradeep Dungdung…

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1759/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\nBalmukund Sponge and Iron\nPrivate Limited\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nDCIT\nLUV Kush Tower,\nEx…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1703/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1702/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

ITA 1701/KOL/2025[2017-18]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-18
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1699/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1598/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

ITA 1596/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1399/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1398/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1397/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1396/KOL/2025[2017-2018]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-2018
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

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