PCIT v. REI Agro Ltd.

Chnhb Health Insurance Co. Ltd., Kolkata vs. ACIT, Circle 6(1), Kolkata

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

Bench: Shri George Mathan & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 511/KOL/2025 Assessment Year(s) 2017-18 CHNHB Health Insurance Co. ACIT, Circle-6(1), Kolkata Ltd. Vs. (Appellant) (Respondent) PAN: AABCC2688Q Appearances: Assessee represented by : Sanjay Bhattacharya, FCA. Department represented by : Sallong Yaden, Addl. CIT, Sr DR. Date of concluding the hearing : 19-March-2026 Date of pronouncing the order : 08-April-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the orde…

M/S. Genesis Exports Pvt. Ltd., Kolkata vs. DCIT, Circle 11(1) (Earlier Circle 12(1), Kolkata

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

Bench: CIT(A) did not consider the plea of the assessee and dismissed the appeal of the assessee. After examining the documents placed before us, we find that on the basis of average investment which yielded exempt income during the year, the disallowance comes to Rs. 11,00,748/-. After allowing suo motto deduction in respect of the disallowance made by the assessee, the net disallowance worked out to Rs. 10,75,748/-. Consequently, we set aside the order of the Ld.CIT(A) and direct the AO to restr

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No. 3036/Kol/2025 (Assessment Year 2017-2018) M/s Genesis Exports Pvt. Ltd., 8th Floor, Premises No. 803 & 804, Eco Centre, EM-4, Sector-V, Kolkata - 700091 [PAN: AAACG9811C] ……..…...…………….... Appellant vs. DCIT, Circle 11(1) (formerly Circle 12(1), Kolkata), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : Robin Maheshwary, CA Department represented by : Susanta Saha, Sr. DR Date of concluding the hearing : 29.01.2026 Date of pr…

DCIT, Cir-5(1), Kolkata vs. M/S Coal India Ltd., Kolkata

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata M/s. Coal India Ltd. (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

M/S Coal India Ltd., Kolkata vs. DCIT, Cir-5(1), Kolkata

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata M/s. Coal India Ltd. (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. DCIT, Circle-5(1), Kolkata (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

DCIT, Circle - 5(1), Kolkata vs. M/S. Coal India Limited, Kolkata

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 466/KOL/2018 Assessment Year: 2011-12 M/s. Coal India Ltd. Vs. DCIT, Circle-5(1), Kolkata (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 622/KOL/2018 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata M/s. Coal India Ltd. (Appellant) Vs. (Respondent) PAN: AABCC3929J ITA No.: 467/KOL/2018 Assessment Year: 2012-13 M/s. Coal India Ltd. Vs. DCIT, Circle-5(1), Kolkata (Appellant) (Respondent) PAN: AABCC3929J ITA No.: 623/KOL/2018 Assessment Year: 201…

Veedol Corporation Limited, Kolkata vs. DCIT, Circle 4(1), Kolkata

The appeal of the assessee is partly allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8Th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabct1122C Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Bonnie Debbarma, Dr Date Of Hearing: 29.10.2025 Date Of Pronouncement: 13.01.2026

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCT1122C Assessee by : Shri Anup Sinha, AR Revenue by : Shri Bonnie Debbarma, DR Date of hearing: 29.10.2025 Date of pronouncement: 13.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Facel…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1079 to 1082/KOL/2025 (Assessment Year:2017-18, 2018-19, 2020-21 & 2021-22) Balrampur Chini Mills Ltd. DCIT, Circle 11(1) FMC Fortuna, 2nd Floor, Aaykar Bhavan, 6 th Floor, P-7, 234/3A, AJC Bose Road, Chowringhee Square, Vs. Minto Park, Kolkata-700020 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACB9373Q Assessee by : Shri S.K. Tulsiyan, & Ms. Lata Goyal, Ars Revenue by : Shri Praveen Kishore, DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1079 to 1082/KOL/2025 (Assessment Year:2017-18, 2018-19, 2020-21 & 2021-22) Balrampur Chini Mills Ltd. DCIT, Circle 11(1) FMC Fortuna, 2nd Floor, Aaykar Bhavan, 6 th Floor, P-7, 234/3A, AJC Bose Road, Chowringhee Square, Vs. Minto Park, Kolkata-700020 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACB9373Q Assessee by : Shri S.K. Tulsiyan, & Ms. Lata Goyal, Ars Revenue by : Shri Praveen Kishore, DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1079 to 1082/KOL/2025 (Assessment Year:2017-18, 2018-19, 2020-21 & 2021-22) Balrampur Chini Mills Ltd. DCIT, Circle 11(1) FMC Fortuna, 2nd Floor, Aaykar Bhavan, 6 th Floor, P-7, 234/3A, AJC Bose Road, Chowringhee Square, Vs. Minto Park, Kolkata-700020 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACB9373Q Assessee by : Shri S.K. Tulsiyan, & Ms. Lata Goyal, Ars Revenue by : Shri Praveen Kishore, DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Balrampur Chini Mills Ltd, Kolkata

In the result all the four appeals of the revenue are dismissed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1079 to 1082/KOL/2025 (Assessment Year:2017-18, 2018-19, 2020-21 & 2021-22) Balrampur Chini Mills Ltd. DCIT, Circle 11(1) FMC Fortuna, 2nd Floor, Aaykar Bhavan, 6 th Floor, P-7, 234/3A, AJC Bose Road, Chowringhee Square, Vs. Minto Park, Kolkata-700020 Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACB9373Q Assessee by : Shri S.K. Tulsiyan, & Ms. Lata Goyal, Ars Revenue by : Shri Praveen Kishore, DR Date of hearing: 23.07.2025 Date of pronouncement: 26.08.2025…

M/S. S.R. Traders Pvt. Ltd., Kolkata vs. ITO, Ward-11(3), Kolkata.

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 795/Kol/2023 Assessment Year: 2012-13 M/S. S.R. Traders Pvt. Ltd. Income Tax Officer, Ward – 11(3), Kolkata Goenka House Vs 6, Alipore Park Road Kolkata - 700027 [Pan : Aaecs2655N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Puja Somani, A/R Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 26/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 01/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned 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. 06/06/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company Engaged In The Business Of Investment In Shares, Mutual Fund, Intercorporate Deposit Etc. Income Of Rs.27,42,770/- Declared In The Return Of Income For Assessment Year 2012-13 Furnished On 26/09/2012. Case Selected For Scrutiny & After Making Certain Additions/Disallowances, Income Assessed At Rs.65,90,380/-. Aggrieved The Assessee Preferred Appeal Before The Ld. Cit(A) & Partly Succeeded.

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 795/Kol/2023 Assessment Year: 2012-13 M/s. S.R. Traders Pvt. Ltd. Income Tax Officer, Ward – 11(3), Kolkata Goenka House Vs 6, Alipore Park Road Kolkata - 700027 [PAN : AAECS2655N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Smt. Puja Somani, A/R Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 26/09/2023 घोषणा क" तारीख /Date of Pronouncement: 01/11/2023 आदेश/O R D…

Acme Chem Limited, Kolkata vs. NFAC, Delhi/ D.C.I.T., Circle-11(1), Kolkata

Bench: Sri Rajpal Yadav & Dr. Manish Borad

…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 डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 641/KOL/2022 Assessment Years: 2012-13 Acme Chem Limited.....…………................................Appellant [PAN: AACCA 3931 B] Vs. DCIT, Circle-10(1), Kolkata...................................Respondent I.T.A. No.: 650/KOL/2022 Assessment Year: 2017-18 Acme Chem Limited.....…………................................Appellant [PAN: AACCA…

Acme Chem Limited, Kolkata vs. A.C.I.T., Circle-10(1), Kolkata

Bench: Sri Rajpal Yadav & Dr. Manish Borad

…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 डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 641/KOL/2022 Assessment Years: 2012-13 Acme Chem Limited.....…………................................Appellant [PAN: AACCA 3931 B] Vs. DCIT, Circle-10(1), Kolkata...................................Respondent I.T.A. No.: 650/KOL/2022 Assessment Year: 2017-18 Acme Chem Limited.....…………................................Appellant [PAN: AACCA…

Acme Chem Limited, Kolkata vs. D.C.I.T., Circle-10(1), Kolkata

Bench: Sri Rajpal Yadav & Dr. Manish Borad

…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 डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 641/KOL/2022 Assessment Years: 2012-13 Acme Chem Limited.....…………................................Appellant [PAN: AACCA 3931 B] Vs. DCIT, Circle-10(1), Kolkata...................................Respondent I.T.A. No.: 650/KOL/2022 Assessment Year: 2017-18 Acme Chem Limited.....…………................................Appellant [PAN: AACCA…