PCIT v. BST Infratech Ltd.

161 Taxmann.com 668High Court2024#4045 most cited

What is PCIT v. BST Infratech Ltd. authority for?

When shares are issued at a premium, the genuineness of the transaction is paramount, not necessarily the source of the investor's funds. The court emphasizes verifying the transaction's authenticity, even if investor identity is established.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. BST Infratech Ltd. · section 68 · share capital · premium · genuineness of transaction · creditworthiness of creditor · source of source · addition u/s 68 · closely held company

Sections most often in play

Section 68Section 131Section 143(3)Section 133(6)Section 250Section 147Section 142(1)Section 143(2)

Issues it is cited on

closely held companysummons under section 131creditworthiness of the creditorbogus share capitalonus of proofprincipal officershare capital and share premiumsource of sourcepreponderance of probabilityshare application moneyaddition u/s 68shell company

Judgments citing PCIT v. BST Infratech Ltd.

PRAFULLA KUMAR MALAKAR, INCOME TAX OFFICER, WARD-12(1), KOLKATA, KOLKATA vs. KALAWATI INVESTMENTS & TRADING P LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 134/KOL/2025[2015-16]Status: DisposedITAT Kolkata20 Feb 2026AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 148Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 134/KOL/2025 Assessment Year: 2015-16 ITO, Ward-12(1), Kolkata Kalawati Investments & Vs. Trading P. Ltd. (Appellant) (Respondent) PAN: AABCK1559L Appearances: Assessee represented by : Amit Kr. Shah, Adv. Department represented by : Pradip Dungdung, JCIT, Sr. DR. Date of concluding the hearing : 12-February-2026 Date of pronouncing the order : 20-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. KARNI INFRAPROJECTS PRIVATE LIMITED

The appeal is dismissed

ITAT/168/2025HC Calcutta28 Jan 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 68

…OD 4 ORDER SHEET ITAT/168/2025 IA NO:GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS KARNI INFRAPROJECTS PRIVATE LIMITED BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 28th January, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. …for the appellant Mr. Avra Mazumder, Adv. Ms. Alisha Das, Adv. Ms. Sreeja Mukherjee, Adv. Ms. Rupomita Ghosh, Adv. …for the respondent The Cour…

Principal Commissioner Income Tax Central 2 Kolkata vs. Alert Consultants and Credit Private Limited

ITAT/191/2025HC Calcutta19 Jan 2026

Bench: This Court, As Outlined In Circular No. 9/2024 Dated 17Th September 2024.

Section 251

…OD 5 ITAT/191/2025 IA NO: GA/1/2025, GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER INCOME TAX CENTRAL 2 KOLKATA VS ALERT CONSULTANTS AND CREDIT PRIVATE LIMITED BEFORE: The Hon'ble JUSTICE RAJARSHI BHARADWAJ -AND- The Hon’ble JUSTICE UDAY KUMAR Date: 19th January, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Prithu Dudhoria, Adv. . . .for the appellant. The Court: Heard learned counsel appearing for the appellant. None has appeared for the respondent. There is a delay of 105 days in filing…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. PHPL PROPERTIES PVT. LTD., KOLKATA

ITA 1714/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Dec 2025AY 2013-14

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 132(1)Section 133(6)Section 133ASection 139Section 143(2)Section 153ASection 250Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1714/KOL/2024 Assessment Year: 2013-14 Deputy Commissioner of Income PHPL Properties Pvt. Ltd. Tax, Kolkata Vs. (Appellant) (Respondent) PAN: AAGCP5155Q Appearances: Department represented by : P.N. Barnwal, CIT, DR. Assessee represented by : A.K. Tulsyan, FCA & Rabin Maheshwari, AR. Date of concluding the hearing : 09-October-2025 Date of pronouncing the order : 09-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Rev…

GOLD SPICE IMPEX,DELHI vs. INCOME TAX OFFICER, WARD-47(2), DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 2244/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. Gold Spice Impex, Vs. Ito, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (Pan : Aapfg0688P) (Appellant) (Respondent) Assessee By :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.08.2025 Date Of Order : 21.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 17.01.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. That Having Regard To The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Ao In Making Aggregate Addition Of Rs.1,15,00,000/- On Account Of Cash Deposits U/S 68 & Taxing The Same U/S 115Bbe & That Too By Recording Incorrect Facts & Findings & Without Following The Principles Of Natural Justice.

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 115BSection 143(2)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Gold Spice Impex, vs. ITO, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (PAN : AAPFG0688P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.08.2025 Date of Order : 21.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (A…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

ITA 2220/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2219 & 2220/Kol/2024 Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata, R. No. 310, 3rd Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Somani Services Private Limited, 16C, Synagouge Street, Kolkata, Kolkata – 700001, West Bengal [PAN : AAICS2046K] ................................ Respondent Appearances by: Assessee represented by : Rakesh Jain, AR Department represented by :…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SOMANI SERVICES PRIVATE LIMITED, KOLKATA

ITA 2219/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2219 & 2220/Kol/2024 Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata, R. No. 310, 3rd Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Somani Services Private Limited, 16C, Synagouge Street, Kolkata, Kolkata – 700001, West Bengal [PAN : AAICS2046K] ................................ Respondent Appearances by: Assessee represented by : Rakesh Jain, AR Department represented by :…

M/S. STUPENDORS TRADERS PVT. LTD. ,KOLKATA vs. DCIT, CIR-5(1)., KOLKATA

Appeal is partly allowed for statistical purposes, having been remanded back to the file of Ld

ITA 326/KOL/2023[2012-13]Status: DisposedITAT Kolkata13 Oct 2025AY 2012-13

Bench: The Ld. Cit(A) Also The Assessee Could Not Succeed & The 2 M/S Stupendors Traders Pvt. Ltd. Following Findings Of Ld. Cit(A) Would Summarize His Stand:

Section 131Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 326/Kol/2023 (Assessment Year 2012-2013) M/s Stupendors Traders Private Limited, 25, Strand Road, Room No. 613, Marshall House, Dalhousie, Kolkata - 700001 ……..…...…………….... Appellant [PAN: AADCS7524F] vs. DCIT, Circle-5(1), Kolkata, Ayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : Siddharth Agarwal, Advocate Department represented by : P.N. Barnwal, CIT-DR Date of concluding the hearing : 2…

DCIT- CENTRAL CIRCLE-2(4), KOLKATA vs. VIKRMA IMPEX PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 317/KOL/2025[2020-21]Status: DisposedITAT Kolkata25 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 316 & 317/Kol/2025 Assessment Years: 2019-20 & 2020-21 DCIT, CC-2(4), Kolkata Vs. Vikrma Impex Pvt. Ltd. (PAN: AABCV 0337 K) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 29.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Miraj D Shah, AR यनर्ााररिी क…

DCIT, CC-2(4), KOLKATA, KOLKATA vs. VIKRMA IMPEX PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 316/KOL/2025[2019-20]Status: DisposedITAT Kolkata25 Aug 2025AY 2019-20

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 316 & 317/Kol/2025 Assessment Years: 2019-20 & 2020-21 DCIT, CC-2(4), Kolkata Vs. Vikrma Impex Pvt. Ltd. (PAN: AABCV 0337 K) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 29.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Miraj D Shah, AR यनर्ााररिी क…

SURAJGOVIND ESTATES PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 4(2), KOLKATA, KOLKATA

Appeal of the assessee is allowed for statistical purposes

ITA 1186/KOL/2024[2015-2016]Status: DisposedITAT Kolkata19 Aug 2025AY 2015-2016

Bench: him and explaining relevant entries in their books of accounts. Needless to say, none of the investors appeared before the Ld. AO in response to such summons. These factors prompted the Ld. AO to make the impugned addition which duly gave credit to amounts shown against two non-resident investors viz. Ms. Pushpa Patel and Mr. Mahendra Kumar Rajivbhai Patel.

Section 131Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1186/Kol/2024 (Assessment Year 2015-2016) Surajgovind Estates Private Limited, Govind Bhawan, 2 Brabourne Road, Dalhousie, Kolkata - 700001 [PAN: AAHCS6437K] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 4(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Anup Sanghai, CA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date o…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ 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. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

PRAMOD LAKRA DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. RUDRAMUKHI VINTRADE LTD. , KOLKATA

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

ITA 136/KOL/2025[2013-14]Status: DisposedITAT Kolkata08 Aug 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 136/KOL/2025 Assessment Year: 2013-14 DCIT, Circle-11(1), Kolkata Rudramukhi Vintrade Ltd. Vs. (Appellant) (Respondent) PAN: AAFCR9464F Appearances: Assessee represented by : Deep Agarwal, AR. Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR. Date of concluding the hearing : 26 June, 2025 Date of pronouncin…

DCIT-27(3), MUMBAI, NAVI MUMBAI vs. VINTAGE ENTERPRISES, NAVI MUMBAI

ITA 858/PUN/2024[2013-14]Status: DisposedITAT Pune06 Aug 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Rakesh Ranjan-CIT DRFor Respondent: Shri M. Subramanian
Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.858/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Vs Vintage Enterprises, DCIT-27(3), Mumbai, Navi Mumbai C5524, Sector 3, CBD Belapur, Navi Mumbai- 400614 Maharashtra PAN-AAFFV5688J Appellant Respondent : Shri M. Subramanian Assessee by : Shri Rakesh Ranjan-CIT DR Revenue by : 04.06.2025 Date of hearing Date of pronouncement : 06.08.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of Revenue pertai…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MINTO PARK ESTATES PVT LTD

In the result, the appeal is allowed and the order passed by the learned

ITAT/4/2025HC Calcutta01 Aug 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 68

…he investor company did not have any business operation worth noticing yet they have raised huge capital through issue of shares at a premium and also made investment in shares of other 18 [2024] 161 Taxmann.com 668 (CalcuƩa) ITAT NO. 4 OF 2025 REPORTABLE Page 21 of 22 companies at a premium even though the other companies like them did not have any promising business activities. Further it was held that it is not required to show that the money which came to the assessee is ill gotten and what is required to be seen is whether the tr…

ITO, KOLKATA vs. BLACKBERRY VYAPAAR PVT. LTD., KOLKATA

ITA 1234/KOL/2023[2008]Status: DisposedITAT Kolkata24 Jul 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ 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. No.: 1234/KOL/2023 Assessment Year: 2008-09 ITO, Kolkata Blackberry Vyapaar Pvt. Ltd. Vs. (Appellant) (Respondent) PAN: AADCB3718L Appearances: Department represented by : P.N. Barnwal, CIT, DR. Assessee represented by : None. Date of concluding the hearing : 16-June-2025 Date of pronouncing the order : 24-July-2025 ORDER PER RAKESH MISHRA,…

ITO, WARD-5(1),, KOLKATA vs. M/S. SHIVRASHI INFRAPROJECTS PRIVATE LIMITED, KOLKATA

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

ITA 2328/KOL/2024[2012-13]Status: DisposedITAT Kolkata18 Jun 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 68

…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. No.: 2328/KOL/2024 Assessment Year: 2012-13 ITO, Ward-5(1), Kolkata M/s. Shivrashi Infraprojects Vs. Private Limited (Appellant) (Respondent) PAN: AAQCS7270P Appearances: Department represented by : Praveen Kishore, CIT DR. Assessee represented by : None. Date of concluding the hearing : 22-May-2025 Date of pronouncing the order : 18-June-20…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S RABINDRA ENTERPRISES PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/231/2024HC Calcutta16 Jun 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 16Th June, 2025 Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. ..For Appellant Mr. Subash Agarwal, Adv. Mr. Rajarshi Chatterjee, Adv. Mr. Amit Shaw, Adv. Ms. Suman Sahani, Adv. …Respondent

Section 143(3)Section 260ASection 68

…OD-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT /231/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL - 1, KOLKATA VS. RABINDRA ENTERPRISES PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 16th June, 2025 Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. ..for Appellant Mr. Subash Agarwal, Adv. Mr. Rajarshi Chatterjee, Adv. Mr. Amit Shaw, Adv. Ms. Suman Sahani, Adv. …respondent THE COURT: This appeal by the revenue filed under Section 260A o…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. MALLCOM VSFT GLOVES PVT LTD EARLIER KNOWN AS VSFT QUILTS AND PILLOWS PVT LTD

In the result, the appeal filed by the revenue is dismissed on the ground

ITAT/264/2024HC Calcutta09 Jun 2025

Bench: :

Section 143(3)Section 260ASection 68

…O-11 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/264/2024 IA No.GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS MALLCOM VSFT GLOVES PVT. LTD (ERLIER KNOWN AS VSFT QUILTS AND PILLOWS PVT. LTD.) BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 9th June, 2025. Appearance : Mr. Prithu Dhdhoria, Adv. …for appellant Ms. Megha Agarwal, Adv. …for respondent The Court :- This appeal filed by the revenue under Section 260A of the Income…

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 358/GTY/2018 Assessment Year: 2010-11 Accrecent Way Marketing Deputy Commissioner of Private Limited Income Tax, Circle-3, Vs. Guwahati (Appellant) (Respondent) PAN: AAFCA8279H Appearances: Assessee represented by : Anil Kumar Agarwala, FCA. Department represented by : Kausik Ray, JCIT. Date of concluding the he…

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