PCIT v. SWATI BAJAJ

2022 SCC OnLine CAL 1572Reported decision2022#6310 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also reported as

2022 SCC OnLine 1572

Sections most often in play

Section 131 Section 143(3)Section 147 Section 250 Section 68 Section 142(1)Section 143(2)Section 148

Issues it is cited on

onus of proof creditworthiness of the creditor principal commissioner of income-tax share application money entry operator addition u/s 68 genuineness of the transaction section 131 accommodation entry unexplained cash credit appeal before the tribunal section 68

Judgments citing PCIT v. SWATI BAJAJ

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 (Central) vs. Shri B Srinivasa Rao

Accordingly, the appeal fails and is dismissed

ITTA/53/2025HC Telangana09 Jul 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 1St July, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudhoria, Adv. ..For Appellant Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. Ms. Samrita Das, Adv. ..For Respondent

Section 133(6)Section 143Section 260ASection 68

…OD-15 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT /53/2025 GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS. MAGESTIC VYAPAAR PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 1st July, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudhoria, Adv. ..for Appellant Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. Ms. Samrita Das, Adv. ..for Respondent THE COURT: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MAGESTIC VYAPAAR PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/53/2025HC Calcutta01 Jul 2025

Section 133(6)Section 143Section 260ASection 68

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…

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…

NAVANSH VINIMAY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 724/KOL/2022[2012-2013]Status: DisposedITAT Kolkata30 May 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…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.: 724/KOL/2022 Assessment Year: 2012-13 Navansh Vinimay Pvt. Ltd. I.T.O., Ward-8(2), Kolkata Vs. (Appellant) (Respondent) PAN: AACCN9210E Appearances: Assessee represented by : None. Department represented by : Yogesh Mehare, Sr. DR. Date of concluding the hearing : March 5th, 2025 Date of pronouncing the order : May 30th, 2025 ORDER PER…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S MUNDHRA CONSTRUCTION PRIVATE LIMITED

ITAT/10/2025HC Calcutta07 Mar 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- The Hon'Ble Justice Chaitali Chatterjee (Das)

Section 260ASection 68

…1 OD - 6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/10/2025 IA NO: GA/1/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S MUNDHRA CONSTRUCTION PRIVATE LIMITED Mr. Aryak Dutt, Advocate Mr. Soumen Bhattacharjee, Advocate ….for the Appellant. Mr. S. M. Suraja, Advocate Mr. Bhaskar Sengupta, Advocate . . .for the Respondent. HEARD ON : 07.3.2025 JUDGMENT ON : 07.3…

BALHANUMAN COMMODEAL PVT. LTD.,KOLKATA vs. ITO, WARD-5(4), KOLKATA

ITA 116/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Oct 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: NoneFor Respondent: Shri Vineet Kumar, Addl. CIT, Sr. DR

Section 131Section 143(2)Section 143(3)Section 14ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Balhanuman Commodeal Pvt. I.T.O., Ward-5(4), Kolkata, Ltd., Aaykar Bhawan, P-7, 7, Red Cross Place, 4th Floor, Vs Chowringhee Square, Kolkata - 700001 Kolkata - 700069 (PAN: AAECB5704H) (Appellant) (Respondent) Present for: Appellant by : None Respondent by : 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, ACCOUNTANT MEMBER: This appeal filed by the assessee is against t…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S BST INFRATECH LTD

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

ITAT/67/2024HC Calcutta23 Apr 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

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

…ITAT 67 OF 2024 REPORTABLE Page 1 of 35 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.04.2024 DELIVERED ON: 23.04.2024 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA ITAT/67/2024 (IA NO: GA/2/2024) THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -2, KOLKATA VERSUS M/S. BST INFRATECH LIMITED Appearance:- Mr. Om Narayan Rai, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. .….For the Appellant. Mr. J.P. Khaitan, Sr.…

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. RAJESH KUMAR DAMANI

ITAT/241/2023HC Calcutta05 Feb 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 10(38)Section 147Section 260ASection 68

…OD-21 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION(INCOME TAX) ORIGINAL SIDE ITAT/241/2023 IA NO: GA/1/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA -VS- RAJESH KUMAR DAMANI BEFORE: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND HON’BLE JUSTICE SUPRATIM BHATTACHARYA DATE: 5TH FEBRUARY 2024. Mr. P. Dudhoria, Adv., for appellant. The Court: This appeal, filed by the revenue under section 260A of the Income Tax Act, 1961, is directed against the order dated May 4, 2023, passed by the Income Tax Appellate Tribunal, SMC Bench, Kolkata in ITA No.2187/Kol/2019 relating to the assessment year…

MANISH BAID vs. INCOME TAX OFFICER, WARD 22(4) KOLKATA AND ORS

ITAT/239/2023HC Calcutta13 Dec 2023

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 13Th December, 2023 Appearance : Mr. Rajarshi Chatterjee, Adv. …For Appellant Mr. Amit Sharma, Adv ….For Respondent The Court : - We Have Heard Learned Counsel On Either Side. There Is A Delay Of 163 Days In Filing The Appeal. We Are Satisfied With The Explanation Offered By The Petitioner & The Delay In Filing The Appeal Is Condoned & The Application Ga/1/2023 Is Allowed. The Assessee Has Preferred This Appeal Under Section 260A Of The Income Tax Ac 1961 Challenging The Order Dated 10.11.2022 Passed By The Income Tax Appellate Tribunal A Bench, Kolkata (The Tribunal) In Itat No. 530/Kol/2018 For The Assessment Year 2014-15 & The Order Dated 35 Of 2023 In Ma 7/Kol/2023. The Assessee Raised The Following Substantial Questions Of Law For Consideration:

Section 260A

…O 4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/239/2023 IA NO: GA/1/2023, GA/2/2023 MANISH BAID VS INCOME TAX OFFICER, WARD 22(4) KOLKATA AND ORS. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 13th December, 2023 Appearance : Mr. Rajarshi Chatterjee, Adv. …for appellant Mr. Amit Sharma, Adv ….for respondent The Court : - We have heard learned Counsel on either side. There is a delay of 163 days in filing the appeal. We are satisfied with the explanation offered by the petitioner and the delay in filing the appea…

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. M/S NEELESH CHOUDHURY HUF

ITAT/255/2022HC Calcutta23 Feb 2023

Bench: It. In All The Cases, Similar Issues Were Involved. On Appeal To This Court, This Court Refused To Condone The Delay Of More Than 1000 Days In Each Appeal. By Identical Orders The Appeals Were Dismissed. We Set Out One Of Such Orders In Itat/275/2022, Ia No:Ga/1/2022, Ga/2/2022 [Principal Commissioner Of Income Tax-13, Kolkata Vs. Manish Jain (Huf)] Passed On 30Th January, 2023 :- “This Appeal By The Revenue Have Been Filed Beyond The Period Of Limitation.

…OD-2 ITAT/255/2022 IA NO. GA/1/2022 GA/2/2022 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA -VS- M/S. NEELESH CHOUDHURY HUF BEFORE: The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE BISWAROOP CHOWDHURY Date : 23rd February, 2023. Appearance: Mr. Soumen Bhattacharya, Adv. Mr. Abhrotosh Majumdar, Sr. Adv. Mr. Pranit Bag, Adv. Ms. Anuradha Poddar, Adv. The Court : This appeal (ITAT/255/2022) and the connected applications (IA NO.GA/1/2022 and GA/2/2022) have been specially assigned to this court. On 14th June, 2022, a…

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT UMA PARASRAMKA

ITAT/189/2022HC Calcutta06 Feb 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 6Th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …For The Appellant. Mr. Avratosh Majumdar, Sr. Adv. Mr. Somya Kejriwal, Adv. Mr. Indranil Banerjee, Adv. …For The Respondent. The Court : We Have Heard Mr. Tilak Mitra, Learned Standing Counsel For The Appellant/Revenue & Mr. Avtatosh Majumdar, Learned Senior Counsel Assisted By Mr. Soumya Kejriwal & Mr. Indranil Banerjee, Learned Advocates For The Respondent/Assessee & Perused The Affidavit Filed In Support Of The Application For Condonation Of Delay As Well As The

…O-9 ITAT/189/2022 IA No.GA/1/2022 GA/2/2022 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA -Versus- SMT. UMA PARASRAMKA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 6th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …for the appellant. Mr. Avratosh Majumdar, Sr. Adv. Mr. Somya Kejriwal, Adv. Mr. Indranil Banerjee, Adv. …for the respondent. The Court : We have heard Mr. Tilak Mitra, learned standing counsel for the appellant/revenue and Mr.…

PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATA vs. PREMLATA AGARWAL

ITAT/98/2022HC Calcutta26 Sept 2022

Bench: :

Section 260ASection 68

…OD-13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/98/2022 IA No: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS. PREMLATA AGARWAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 26th September, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. … for appellant Ms. Paramita Sarkar, Adv. Ms. Asha G. Gutgutia, Adv. … for respondent GA/1/2022 The Court : We have heard Mr. Soumen Bhattacharjee, learned Counsel for the appellant and Ms. Paramita Sarkar, lea…

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. SHYAM KUMAR AND SONS HUF

ITAT/162/2022HC Calcutta26 Sept 2022

Bench: :

Section 260A

…OD-25 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/162/2022 IA No: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. SHYAM KUMAR AND SONS HUF BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 26th September, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. … for appellant GA/1/2022 The Court : We have heard Mr. Soumen Bhattacharjee, learned Counsel for the appellant. Though notice was served on the respondent, none appears for the respondent. There is a…

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. AMIT KUMAR JAIN

ITAT/113/2022HC Calcutta26 Sept 2022

Bench: :

Section 10(38)Section 143(3)Section 260ASection 68Section 69C

…OD-16 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/113/2022 IA No: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. AMIT KUMAR JAIN BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 26th September, 2022 Appearance : Mr. Tilak Mitra, Adv. … for appellant GA/1/2022 The Court : We have heard Mr. Tilak Mitra, learned Counsel for the appellant. Though notice has been served on the respondent and affidavit of service has been filed, none appears for the respondent. Th…

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SHRI RAJENDRA KUMAR HIRAWAT

The appeal is allowed and the

ITAT/101/2022HC Calcutta05 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 05, 2022. Appearance :- Mr. Tilak Mitra, Adv. ….For Appellant.

Section 260A

…OD-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/101/2022 IA NO: GA/1/2022 ; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX - 5, KOLKATA VS. SHRI RAJENDRA KUMAR HIRAWAT BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 05, 2022. Appearance :- Mr. Tilak Mitra, Adv. ….for appellant. The Court :- We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant/revenue. There is a delay of 950 days in preferring this appeal. In a batch of cases we h…

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. ASHOK KUMAR REDH HUF

The appeal is allowed and the

ITAT/100/2022HC Calcutta05 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 05, 2022. Appearance :- Mr. Tilak Mitra, Adv. ….For Appellant.

Section 260A

…OD-4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/100/2022 IA NO: GA/1/2022 ; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX - 5, KOLKATA VS. ASHOK KUMAR REDH (HUF) BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 05, 2022. Appearance :- Mr. Tilak Mitra, Adv. ….for appellant. The Court :- We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant/revenue. Notice has been served on the respondent/assessee and the learned Standing Counsel ha…

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. NAND KISHORE AGARWALA

The appeal is allowed and the substantial questions of law are

ITAT/86/2021HC Calcutta07 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 10(38)Section 143(3)Section 260ASection 68

…O-49 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/86/2021 IA No.GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX – 5, KOLKATA Vs NAND KISHORE AGARWALA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 7th July, 2022 Appearance : Mr. Soumen Bhattacharya, Adv. ...for the appellant. The Court: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 28th June, 2019 passed by the Income Tax Appellate Tribunal…