PCIT v. Dipansu Mohapatra

149 Taxmann.com 99Supreme Court of India2023#7295 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(38)Section 147Section 68Section 132Section 151Section 69ASection 139Section 144

Issues it is cited on

price riggingpreponderance of probabilitybogus long term capital gainbogus ltcgpenny stocksection 10(38)entry operatorlong term capital gainsaddition u/s 68live linkshort term capital gainaccommodation entry

Judgments citing PCIT v. Dipansu Mohapatra

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

INCOME TAX OFFICER, DELHI vs. MEGHA GARG, DELHI

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

ITA 3488/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 Pan-Aecpg7098C Appellant Respondent

Section 10(38)Section 147Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 PAN-AECPG7098C Appellant Respondent Assessee by Shri Suresh Kumar Gupta, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been preferred by the Revenue against order dated 29.03.2025 of National Faceless App…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ZULU MERCHANDISE PVT LTD

The appeal is allowed the order passed by

ITAT/88/2025HC Calcutta01 Aug 2025

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

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

…ITAT NO. 88 OF 2025 REPORTABLE Page 1 of 24 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.07.2025 DELIVERED ON:01.08.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/88/2025 (IA NO: GA/2/2025) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 2, KOLKATA VERSUS M/S. ZULU MERCHANDISE PRIVATE LIMITED Appearance:- Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudheria, Sr. Standing Counsel. .….For the Appellant. Mr. Agnibesh Sengupta, Adv. Mr. Dwip Raj…

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde
Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2016-17 Jaibhagwan Banarasidas Jindal ITO, Ward-1, Jalna 29, New Mondha, Bus Stand, Jalna HO, Vs. Jalna – 431203 PAN: AAQPJ5374E (Appellant) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ramnath P Murkunde Date of hearing : 06-01-2025 Date of pronouncement : 27-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 02.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assess…

ZULA MERCHANDISC PVT. LTD.,KOLKATA vs. ITO, WARD-5(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 553/KOL/2024[2014-15]Status: DisposedITAT Kolkata23 Sept 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजपाल यादव, उपा"य" एबं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 553/Kol/2024 Assessment Year: 2014-15 Zulu Merchandise Pvt. Ltd. Vs. ITO, Ward-5(1), Kolkata (PAN: AAACZ 1156 D) ( अपीलाथ" ) Respondent / (""यथ") Appellant / Date of Hearing / सुनवाई 26.06.2024 क" "त"थ Date of Pronouncement/ 23.09.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri S. K. Pransukha, FCA "नधा"रती क" ओर से For the Respondent/ Shri B. K. Singh, Addl…

MEGAPODE VYAPAAR PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessee in ITA Nos

ITA 99/KOL/2023[2013-2014]Status: DisposedITAT Kolkata13 Sept 2024AY 2013-2014

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos. 99 & 100/KOL/2023 (Assessment Years: 2013-14 & 2014-15) Megapode Vyapaar Pvt. Ltd. DCIT, Circle 1(2) 17, Ganesh Chandra Aaykar Bhavan, Poorva, Avenue, Business Point, Kolkata-700 107, Vs. 5th Floor, Room No.506, West Bengal Kolkata-700 013 West Bengal (Appellant) (Respondent) PAN No. AACCM0727D Assessee by : Shri Rites Goel, AR Revenue by : Shri P.P. Barman, DR Date of hearing: 08.07.2024 Date of pronouncement: 13.09.2024 O R D E R PER DR. MANISH BORAD, AM: These appeals at the instance of the…

MEGAPODE VYAPAAR PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(2), KOLKATA, KOLKATA

In the result, both the appeals of the assessee in ITA Nos

ITA 100/KOL/2023[2014-2015]Status: DisposedITAT Kolkata13 Sept 2024AY 2014-2015

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos. 99 & 100/KOL/2023 (Assessment Years: 2013-14 & 2014-15) Megapode Vyapaar Pvt. Ltd. DCIT, Circle 1(2) 17, Ganesh Chandra Aaykar Bhavan, Poorva, Avenue, Business Point, Kolkata-700 107, Vs. 5th Floor, Room No.506, West Bengal Kolkata-700 013 West Bengal (Appellant) (Respondent) PAN No. AACCM0727D Assessee by : Shri Rites Goel, AR Revenue by : Shri P.P. Barman, DR Date of hearing: 08.07.2024 Date of pronouncement: 13.09.2024 O R D E R PER DR. MANISH BORAD, AM: These appeals at the instance of the…

GILT COMMODITIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(1), KOLKATA

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

ITA 1447/KOL/2019[2014-15]Status: DisposedITAT Kolkata23 Jul 2024AY 2014-15

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1447/KOL/2019 Assessment Year: 2014-15 Gilt Commodities Pvt. Ltd........................................................Appellant [PAN: AADCG 7443 H] Vs. ITO, Ward-3(1), Kolkata........................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, A/R. Department represented by:…

NAMOKAR BUILDERS PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE -2(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 762/KOL/2022[2013-2014]Status: DisposedITAT Kolkata09 May 2024AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Rajesh Kumar, Am]

Section 131Section 133ASection 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajpal Yadav, Vice President and Shri Rajesh Kumar, AM] I.T.A. No. 762/Kol/2022 Assessment Year: 2013-14 Namokar Builders Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, 5, Sree Charan Sarani, Bally, Howrah, Circle-2(1), Kolkata West Bengal-711201 (PAN: AABCN7737R) Appellant Respondent Date of conclusion of Hearing 10.04.2024 Date of Pronouncement 09.05.2024 For the Assessee Shri Soumitra Choudhury & Shri P. Sarkar, Advocates For the Respondent Shri B. K. Singh, JCIT, Sr. DR ORDER Per Shri Rajesh Kumar, AM Appeal filed by the assessee is ag…

SAMRAT FINVESTORS PRIVATE LIMITED. ,KOLKATA vs. ITO, WARD- 10(2),KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 840/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Jan 2024AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 840/Kol/2023 Assessment Year: 2014-15 Samrat Finvestors Private Limited Income Tax Officer, Ward – 10(2), 20/1, Maharshi Debendra Vs Kolkata 2Nd Floor, Room No. 13A Kolkata - 700007 [Pan : Aadcs4698G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Soumitra Choudhury, A/R Revenue By : Shri B.K. Singh, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 11/01/2024 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, [Hereinafter The “Ld. Cit(A)”] Dt. 27/06/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. The Assessee In The Instant Appeal Has Raised Two Effective Issues In The Various Grounds Before Us Which Are Summed Up As Under:- (I) That The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Disallowance Of Rs.3,98,50,208/- As Made By The Assessing Officer On Account Alleged Bogus Loss In Share Trading & In F&O Segment. (Ii) The Ld. Cit(A) Has Erred On Facts & In Law In Upholding The Addition Of Rs.11,58,944/- As Made By The Assessing

For Appellant: Shri Soumitra Choudhury, A/RFor Respondent: Shri B.K. Singh, JCIT, Sr. D/R
Section 133(6)Section 14ASection 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 840/Kol/2023 Assessment Year: 2014-15 Samrat Finvestors Private Limited Income Tax Officer, Ward – 10(2), 20/1, Maharshi Debendra Vs Kolkata 2nd Floor, Room No. 13A Kolkata - 700007 [PAN : AADCS4698G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Soumitra Choudhury, A/R Revenue by : Shri B.K. Singh, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 14/12/2023 घोषणा क" तारीख /Date of Pronouncement:…

NALANDA BUILDERS PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 2(1), KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

ITA 763/KOL/2022[2013-2014]Status: DisposedITAT Kolkata11 Jan 2024AY 2013-2014

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 763/Kol/2022 Assessment Year: 2013-14 Nalanda Builders Pvt. Ltd. Dcit, Central Circle-2(1), Kolkata 5, Sree Charan Sarani Vs Bally Howrah – 711201 (West Bengal) [Pan : Aabcn7736Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Soumitra Choudhury, A/R Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 11/01/2024 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, [Hereinafter The “Ld. Cit(A)”] Dt. 23/11/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14. 2. The Issues Raised In Ground Nos. 2 To 4 Is Against The Confirmation Of Addition As Made By The Assessing Officer On Account Of Difference Between The Value Taken By The Assessee & The Fair Market Value (Fmv) U/S 50C Of The Act. 3. The Facts In Brief Are That During The Year, The Assessee Sold Two Flats For An Aggregate Consideration Of Rs.3,00,00,000/- & Accordingly Addition Of Rs.3,26,37,314/- Was Made To The Income Of The Assessee. In 2

For Appellant: Shri Soumitra Choudhury, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 131Section 133(6)Section 250Section 50CSection 56(2)(x)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 763/Kol/2022 Assessment Year: 2013-14 Nalanda Builders Pvt. Ltd. DCIT, Central Circle-2(1), Kolkata 5, Sree Charan Sarani Vs Bally Howrah – 711201 (West Bengal) [PAN : AABCN7736Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Soumitra Choudhury, A/R Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/11/2023 घोषणा क" तारीख /Date of Pronouncement: 11/01/2024 आदे…

PINKY AGARWAL ,KOLKATA vs. ACIT, CC-3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 984/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…कोलकाता 'बी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 982/KOL/2018 Assessment Year: 2014-2015 M/s. Gateway Financial Services Ltd....………………...............Appellant [PAN: AABCG 1634 L] Vs. ACIT, CC-3(1), Kolkata.................................................................Respondent I.T.A. No.: 983/KOL/2018 Assessment Year: 2014-2015 M/s. Nishit Agarwal Beneficiary Trust....…...................................Appellant [PAN: AA…

M/S. NISHIT AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 983/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…कोलकाता 'बी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 982/KOL/2018 Assessment Year: 2014-2015 M/s. Gateway Financial Services Ltd....………………...............Appellant [PAN: AABCG 1634 L] Vs. ACIT, CC-3(1), Kolkata.................................................................Respondent I.T.A. No.: 983/KOL/2018 Assessment Year: 2014-2015 M/s. Nishit Agarwal Beneficiary Trust....…...................................Appellant [PAN: AA…

M/S. GATEWAY FINANCIAL SERVICES LTD., ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 982/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…कोलकाता 'बी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 982/KOL/2018 Assessment Year: 2014-2015 M/s. Gateway Financial Services Ltd....………………...............Appellant [PAN: AABCG 1634 L] Vs. ACIT, CC-3(1), Kolkata.................................................................Respondent I.T.A. No.: 983/KOL/2018 Assessment Year: 2014-2015 M/s. Nishit Agarwal Beneficiary Trust....…...................................Appellant [PAN: AA…

PRATIK AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, C.C.-3(1), , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 2068/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…कोलकाता 'बी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 982/KOL/2018 Assessment Year: 2014-2015 M/s. Gateway Financial Services Ltd....………………...............Appellant [PAN: AABCG 1634 L] Vs. ACIT, CC-3(1), Kolkata.................................................................Respondent I.T.A. No.: 983/KOL/2018 Assessment Year: 2014-2015 M/s. Nishit Agarwal Beneficiary Trust....…...................................Appellant [PAN: AA…