Palogix Infrastructure (P.) Ltd. v. Asstt. CIT

DCIT,CIRCLE-5(1), KOLKATA, KOLKATA vs. HINDUSTHAN NATIONAL GLASS AND INDUSTRIESLIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed as being infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 338/KOL/2024 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata Hindusthan National Glass Vs. And Industries Limited (Appellant) (Respondent) PAN: AAACH7557G Appearances: Department represented by : Sandip Sarkar, JCIT, Sr. DR. Assessee represented by : Akkal Dudhwewala, FCA. Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against…

ITO, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , KOLKATA.

In the result, both the appeals filed by the Revenue are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 664 & 665/KOL/2023 Assessment Year: 2013-14 & 2014-15 I.T.O, Ward-8(2), Kolkata M/s. Sarga Hotel Private Limited Vs. (Appellant) (Respondent) PAN: AAICS3034R Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT(THE LD. DR). Date of concluding the hearing : 30-December-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the Revenue are against t…

I.T.O, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , SALT LAKE

In the result, both the appeals filed by the Revenue are dismissed\nas infructuous

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nKOLKATA 'C' BENCH, KOLKATA\nBefore\nSHRI GEORGE MATHAN, JUDICIAL MEMBER\n&\nSHRI RAKESH MISHRA, ACCOUNTANT MEMBER\nI.T.A. Nos.: 664 & 665/KOL/2023\n Assessment Year: 2013-14 & 2014-15\nM/s. Sarga Hotel Private Limited\nI.T.O, Ward-8(2), Kolkata\nVs.\nM/s. Sarga Hotel Private\nLimited\n(Appellant)\n(Respondent)\nPAN: AAICS3034R\nAppearances:\nAssessee represented by\n: None.\nDepartment represented by\n: Praveen Kishore, CIT(THE LD. DR).\nDate of concluding the hearing\n: 30-December-2025\nDate of pronouncing the order\n: 31-December-2025\nORDER\nPER RAKESH…

M/S IMPEX FERRO TECH LTD.,KOLKATA vs. A.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

D.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA vs. M/S IMPEX FERRO TECH LTD., KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

Bench: Shri George Mathan & Shri Rakesh Mishra

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

M/S. COSMIC FERRO ALLOYS LTD.,KOLKATA vs. DCIT, CIRCLE -1(2), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purpose

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “C” KOLKATA Before: Shri Rajpal Yadav, Vice President (KZ) and Shri Girish Agrawal, Accountant Member आयकरअपीलसं.य/ Assessment Year:2013-14 बनामV/s. Cosmic Ferro Alloys Limited DCIT, Cir-1(2) 6, Dr. Meghnad Saha Sarani Aaykar Bhawan 3rd Floor, Southern Avenue P-7 Chowringhee Square Kolkata - 700026 Kolkata - 700069 PAN: AACCC1730C अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ"क"ओरसे/By Appellant Shri Sunil Surana, FCA, Ld. AR ""यथ"क"ओरसे/By Respondent Shri Divakar Chakraborty Addl. CIT, Ld. Sr. DR सुनवाईक"तार"ख/Date of Hearing 15.03.2022 घोषणाक"तार"ख/Date of Pronouncem…