PCIT v. Britannia Industries Ltd.

396 ITR 677High Court2017#1587 most cited

What is PCIT v. Britannia Industries Ltd. authority for?

An assessee is entitled to raise additional grounds of appeal before the appellate authorities, including the Tribunal or High Court, provided such grounds are purely legal in nature and arise from facts already available on record.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Britannia Industries Ltd. · Britannia Industries · additional ground of appeal · raising new legal ground · appellate authorities · ITAT · High Court · facts on record · assessment procedure · Section 143(2) · Section 147 · Section 263

Also reported as

145 Taxmann.com 618

Sections most often in play

Section 143(3)Section 143(2)Section 147Section 148Section 1961Section 144Section 68Section 263

Issues it is cited on

section 119(2)(a)section 147ofsection 10(26)revision u/s 263section 119(2)section 139(5)complete scrutinypreponderance of probabilitysection 119section 151asection 40a(3)limited scrutiny

Judgments citing PCIT v. Britannia Industries Ltd.

Assistant Commissioner of Income Tax, Central Circle-2, Patna vs. Patna Iron Pvt. Ltd., Patna

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 373/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…i) National ITA Nos. 373, 332& 237/PAT/2025 Patna Iron Pvt. Ltd.& Sushil Kumar Kanodia; A.Ys. 2020-21& 2017-18 Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 13.2. Since the issue raised in this additional is similar to one as decided by us in ground no.4 in ITA no. 337/PAT/2025, wherein we have held that the addition based on the seized document found during the course of search on the third party can only be made if the proceedin…

Sushil Kumar Kanodia, Patna vs. ACIT, Central Circle-2, Patna

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 237/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…i) National ITA Nos. 373, 332& 237/PAT/2025 Patna Iron Pvt. Ltd.& Sushil Kumar Kanodia; A.Ys. 2020-21& 2017-18 Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 13.2. Since the issue raised in this additional is similar to one as decided by us in ground no.4 in ITA no. 337/PAT/2025, wherein we have held that the addition based on the seized document found during the course of search on the third party can only be made if the proceedin…

Chitrakoot Tradeline Private Limited, Kolkata vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 193/KOL/2025[2012-13]Status: DisposedITAT Kolkata26 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Chitrakoot Tradeline Private Limited National Faceless Assessment C/O Agarwal Vishwanath & Centre, Associates, 2Nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 Rd Floor, Kolkata-700103, West Bengal (Appellant) (Respondent) Pan No. Aabcc3130H Assessee By : S/Shri Deep Agarwal & Shubhankar Ghosh, Ars Revenue By : Shri Santanu Ghosh, Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: S/Shri Deep Agarwal &For Respondent: Shri Santanu Ghosh, DR
Section 142(1)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Chitrakoot Tradeline Private Limited National Faceless Assessment C/o Agarwal Vishwanath & Centre, Associates, 2nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 rd floor, Kolkata-700103, West Bengal (Appellant) (Respondent) PAN No. AABCC3130H Assessee by : S/Shri Deep Agarwal & Shubhankar Ghosh, ARs Revenue by : Shri Santanu Ghosh, DR Date of hearing: 22.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This i…

Jiwansagar Niketan Pvt. Ltd., Kolkata vs. ACIT, CC - 3(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2726/KOL/2025[2010-2011]Status: DisposedITAT Kolkata17 Feb 2026AY 2010-2011

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 143(3)Section 147Section 148Section 151Section 250

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The Ld. AR vehemently submitted before us that the reopening of assessment made by the AO u/s 147 of the Act by issuing notice u/s 148 of the Act on 29.03.2017 is invalid and nullity in the eyes of law as the notice u/s 148 of the Act was issued on 29.03.2017 whereas the ap…

Kippy Engineering Pvt. Ltd., Kolkata vs. ACIT, CC-3(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2716/KOL/2025[2010-2011]Status: DisposedITAT Kolkata17 Feb 2026AY 2010-2011

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 143(3)Section 147Section 148Section 151Section 250

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The Ld. AR vehemently submitted before us that the reopening of assessment made by the AO u/s 147 of the Act by issuing notice u/s 148 of the Act on 29.03.2017 is invalid and nullity in the eyes of law as the notice u/s 148 of the Act was issued on 29.03.2017 whereas the ap…

Goutam Kumar Sarkar, Matigara vs. ITO, Ward 1(3), Siliguri

In the result, the appeal of the assessee is allowed

ITA 1297/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144BSection 151ASection 250

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The ld. AR vehemently submitted before us that the order passed by the NFAC is without jurisdiction as though the provisions dealing with the faceless assessment of income escaping the assessment u/s 151A of the Act was brought on statute book by taxation and other law (rel…

Goutam Kumar Sarkar, Siliguri vs. ITO, Ward 1(3), Siliguri

In the result, the appeal of the assessee is allowed

ITA 1103/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144BSection 151ASection 250

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The ld. AR vehemently submitted before us that the order passed by the NFAC is without jurisdiction as though the provisions dealing with the faceless assessment of income escaping the assessment u/s 151A of the Act was brought on statute book by taxation and other law (rel…

Laltanpuia Chawghlut, Aizawl vs. Income Tax Officer, Ward-1, Silchar

In the result, both appeals filed by the assessee in ITA No

ITA 191/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Feb 2026AY 2014-15

Bench: The Itat Dated 15.09.2025 As Under:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 5. We admit the additional ground and taking up for adjudication. Since, assessee did not file his return of income u/s 139 of the Act as well as in response notice u/s 148 of the Act within the specified time. Therefore, there is no requirement to issue of notice u/s 143(2) o…

Laltanpuia Chawghlut, Aizawl vs. Income Tax Officer Ward-1, Silchar

In the result, both appeals filed by the assessee in ITA No

ITA 190/GTY/2025[2013-14]Status: DisposedITAT Guwahati11 Feb 2026AY 2013-14

Bench: The Itat Dated 15.09.2025 As Under:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 5. We admit the additional ground and taking up for adjudication. Since, assessee did not file his return of income u/s 139 of the Act as well as in response notice u/s 148 of the Act within the specified time. Therefore, there is no requirement to issue of notice u/s 143(2) o…

The Royal Bank of Scotland N.V. - India Branch (Amalgamated With Natwest Markets Plc - India Branch), Kolkata vs. D.C.I.T., International Taxation - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1325/KOL/2024[2016-2017]Status: DisposedITAT Kolkata30 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1325/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2016-2017) The Royal Bank Of Scotland Vs Dcit, International Taxation- N.V.-India Branch(Amalgamated 2(1), Kolkata With Natwest Markets Plc-India Branch) 907, Regus, 9Th Floor, Ps Arcadia, 4A, Abanindra Nath Thakur Sarani, Kolkata-16 Pan No. :Aacca 6818 K

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri Praveen Kishore, CIT-DR
Section 147Section 148Section 148ASection 151

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The facts in brief are that the AO issued original notice u.sa 148 of the Act on 30.06.2021 .The assessee was given notice u/s 148A(b) of the Act on 23.05.2022 . Thereafter, the order u/s 148A(d) of the Act was passed on 25.07.2022 after taking into account the submissions o…

Sunblaze Constructions Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1788/KOL/2025[2016-2017]Status: DisposedITAT Kolkata06 Jan 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aascs7903D Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 06.01.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR
Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AASCS7903D Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 17.11.2025 Date of pronouncement: 06.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

Dilip Kumar Show, Kolkata vs. ITO, Ward 30(6), Aayakar Bhawan Dakshin

Appeal of the assessee is allowed

ITA 2080/KOL/2025[2017-18]Status: DisposedITAT Kolkata23 Dec 2025AY 2017-18

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 142(1)Section 143(2)Section 143(3)Section 250

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. We find that the assessee filed return of income on 30.10.2017 disclosing total income of Rs. 5,90,710/-. The assessee is engaged in wholesale trading of grocery items. The case of the assessee was selected for scrutiny on account of cash deposits during de- monetisation pe…

Sukla Banerjee, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1987/KOL/2025[2022-2023]Status: DisposedITAT Kolkata23 Dec 2025AY 2022-2023

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Soumitra Choudhury, &For Respondent: ShriPradip Kumar Biswas, Sr.DR
Section 142ASection 143(2)Section 153(1)Section 69

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore we are inclined to admit the same for adjudication. 4. The issue raised in Ground No.1 is against the statutory notice issued for scrutiny as well as the order passed by the AO is without jurisdiction and, hence, the entire assessment is liable to be quashed. 5. Facts in brief are that the assessee is an individual and has filed…

M/S. Swabhumi Vintrade Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1839/KOL/2025[2017-2018]Status: DisposedITAT Kolkata23 Dec 2025AY 2017-2018

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1839/Kol/2025 (निर्धारणवर्ा/Assessment Years :2017-2018) M/S Swabhumi Vintrade Pvt. Vs Dcit, Circle-7(1), Kolkata Ltd. 5Th Floor, Hmp House, 4 Fairlie Place, Kolkata, West Bengal-700001 Pan No. :Aancs 9035 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररतीकीओरसे /Assessee By : Shri Sunil Surana, Fca रधजस्वकीओरसे /Revenue By : Shri Sandip Sarkar, Jcit, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 23.12.2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. National Faceless Appeal Centre (Nfac), Delhi, Dated 28.07.2025For The Assessment Year2017-2018. 2. At The Time Of Hearing, The Assessee Raised Additional Ground Which Is Extracted Below: In This Connection It Is Submitted That The Addition Has Been Made Outside The Issues For Which The Case Was Selected For Limited Scrutiny Which Is Bad In Law & Therefore The Entire Addition Is Liable To Be Deleted. Therefore, The Assessee Is Filing Herewith An Additional Ground Which Goes To The Root Of The Issue & No Fresh Investigation Of Facts Is Required. In View Of The Judgment Of The Hon'Ble Supreme Court In The Case Of Jute Corporation Of India Reported In 187 Itr Page 688 & National Thermal Power Corporation Reported In 229 Itr 383 The Additional Ground May Be Admitted. It Is Requested To Kindly Admit The Additional Grounds Which Are Enclosed Herewith.

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Sandip Sarkar, JCIT, Sr.DR
Section 139(1)Section 143(2)Section 68

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. In regard to the additional ground, ld.AR submitted that the assessee has filed its return of income u/s.139(1) of the Act on 15.10.2017 declaring total income at Rs.520/- The case of the assessee was selected for limited scrutiny and accordingly statutory notices were issue…

St. Thomas Syro Malabar Catholic Church, Kolkata vs. CIT (Exemption), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1567/KOL/2025[2023-2024]Status: DisposedITAT Kolkata23 Dec 2025AY 2023-2024

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

For Appellant: Shri SK Tulsian, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 12ASection 12A(1)(ac)

…ecisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee was registered u/s 12AA of the Act from A.Y. 2020-21 on 03.10.2019. The assessee filed an application in form no.10A for provisional registration on 23.03.2021. The…

M/S. Urban Nirman LLP, Kolkata vs. ITO, Ward 12(1), Kolkta

In the result, the appeal of the assessee is allowed

ITA 1730/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

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

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The facts in brief are that the assessee filed the original return of income on 29.09.2013, declaring total income of ₹20,56,820/-. The case of the assessee was selected through CASS for scrutiny and accordingly, the assessment was framed u/s 143(3) of the Act vide order d…

Albatross Investment Pvt. Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 400/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The ld. AR submitted before us the facts in brief that the assessee has filed the return of income u/s 139(1) of the Act on 28.09.2013, declaring total income of ₹19,250/-. The case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act on 24.0…

Lalan Kumar, Bhagalpur vs. ACIT CC 3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 590/PAT/2024[2021-22]Status: DisposedITAT Patna28 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Vishal Kumar, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 153D

…ndia Ltd. Vs CIT in 187 ITR 688, ii) National Thermal ITA Nos.584 to590 /PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 3.2. Since, the issue raised before us are not raised before the first appellate authority by the assessee therefore, this additional grounds are restored to the file of the learned CIT (A) with a direction to decide the same after affording reasonable opportunity of hearing t…

Lalan Kumar, Bhagalpur vs. ACIT, Cent, Cir-3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 589/PAT/2024[2020-21]Status: DisposedITAT Patna28 Nov 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

Section 153D

…. Vs CIT in 187 ITR 688, ii) National Thermal Page | 3 ITA Nos.584 to590/PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 3.2. Since, the issue raised before us are not raised before the first appellate authority by the assessee therefore, this additional grounds are restored to the file of the learned CIT (A) with a direction to decide the same after affording reasonable opportunity of hearing to…

Lalan Kumar, Bhagalpur vs. ACIT, Central Cir-3, Patna

In the result, the appeals of the assessee are allowed for statistical Purposes

ITA 587/PAT/2024[2018-19]Status: DisposedITAT Patna28 Nov 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 153D

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 3.2. Since, the issue raised before us are not raised before the first appellate authority by the assessee therefore, this additional grounds are restored to the file of the learned CIT (A) with a direction to decide the same after affording reasonable opportunity of hearing t…