PCIT v. Swati Bajaj

139 Taxmann.com 352High Court2022#160 most cited

What is PCIT v. Swati Bajaj authority for?

Tax authorities are entitled to examine surrounding circumstances and apply the test of human probabilities to determine the genuineness of long-term capital gains arising from the sale of manipulated penny stock, even if prima facie documents appear to support the transaction.

443

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Swati Bajaj · Swati Bajaj · section 10(38) · long term capital gain · LTCG on penny stock · bogus capital gain · manipulated shares · surrounding circumstances · human probabilities test · genuineness of transaction · onus of proof

Also reported as

446 ITR 56288 Taxmann 403

Sections most often in play

Section 68Section 147Section 143(3)Section 148Section 10(38)Section 69CSection 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

price riggingsection 142(3)bogus ltcgbogus long term capital gainpenny stocksection 142(2)onus of proofpreponderance of probabilitysection 10(38)paper companyentry operatorcircular trading

Judgments citing PCIT v. Swati Bajaj

Jay Hansraj Chheda, Mumbai vs. Income Tax Officer Ward 19(2)(1), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2656/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Prabhash Shankar, Am Mr. Jay Hansraj Chheda Income Tax Officer Ward 19(2)(1) Room No. 61, 4Th Floor, Vasant Villa, Matru Mandir, Room No. 221, Behnama Hall Lane, Prarthna Samaj, Vs. Tardeo Road, Mumbai – 400007. Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) (Respondent) : Income Tax Officer Jay Hansraj Chheda Room No. 61, 4Th Floor, Vasant Room No. 502, Piramal Chamber, Lalbaug, Parel, Mumbai – 400012. Vs. Villa, Behnama Hall Lane, Prarthna Samaj, Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) : (Respondent)

For Appellant: Shri. Manoj Pandit
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. PRABHASH SHANKAR, AM Mr. Jay Hansraj Chheda Income Tax Officer Ward 19(2)(1) Room No. 61, 4th Floor, Vasant Villa, Matru Mandir, Room No. 221, Behnama Hall Lane, Prarthna Samaj, Vs. Tardeo Road, Mumbai – 400007. Mumbai – 400006. PAN/GIR No. AJLPC9910H (Assessee) (Respondent) : Income Tax Officer Jay Hansraj Chheda Room No. 61, 4th Floor, Vasant Room No. 502, Piramal Chamber, Lalbaug, Parel, Mumbai – 400012. Vs. Villa, Behnama Hall Lane, Prarthna Samaj, Mumbai – 400006. PAN/GIR No. AJLPC9910H (Assessee) : (Respondent)…

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…

Principal Commissioner of Income Tax 2 Kolkata vs. Kanya Kumari Properties Ltd

The appeal is dismissed

ITAT/164/2025HC Calcutta09 Jan 2026

Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 9Th January, 2026

Section 35(1)(ii)Section 68

…1 OD – 14 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/164/2025 IA NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS KANYA KUMARI PROPERTIES LTD BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 9th January, 2026 Appearance : Mr. Aryak Dutt, Adv. Mr. Prithu Dudheria, Adv. …for appellant. Ms. Alisha Das, Adv. Ms. Elina Dey, Adv. …for respondent. The Court : Heard learned counsels for the parties. There is a delay of 77 days…

DCIT(CC)-8(3), Mumbai vs. Santosh Vimlesh Mehta, Mumbai

In the result, the appeal of the In the result, the appeal of the Revenue is allowed is allowed for statistical purposes

ITA 3725/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2012-13 Dcit(Cc)-8(3) Santosh Vimlesh Mehta Room No. 661 6Th Floor, Aaykar 10, Mumbadevi Road, Vs. Bhavan, Maharshi Karve Road, Mumbadevi, Mumbai-400002 Mumbai-400020 Mumbai Pan No. Abhpm 0883 H Appellant Respondent

For Appellant: Mr. Devendra JainFor Respondent: Mr. Virabhadra Mahajan, SR-DR
Section 10(38)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2012-13 DCIT(CC)-8(3) Santosh Vimlesh Mehta Room No. 661 6th Floor, Aaykar 10, Mumbadevi Road, Vs. Bhavan, Maharshi Karve Road, Mumbadevi, Mumbai-400002 Mumbai-400020 Mumbai PAN NO. ABHPM 0883 H Appellant Respondent Assessee by : Mr. Devendra Jain Revenue by : Mr. Virabhadra Mahajan, SR-DR : 14/10/2025 Date of Hearing Date of pronouncement : 09/01/2026 ORDER PER OM PRAKASH KANT, AM This appeal by the revenue is directed against order dated…

Nimus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5015/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

Nimbus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5014/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

Numbus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5013/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

Principal Commissioner of Income Tax Central 1 Kolkata vs. Megapode Vyapar Pvt Ltd

The appeal is dismissed, and the stay petition

ITAT/147/2025HC Calcutta08 Jan 2026

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

Section 260A

…ORDER OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT 147/2025 IA NO.:GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS MEGAPODE VYAPAR PVT. LTD. BEFORE: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON’BLE JUSTICE UDAY KUMAR Date : 8th January, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. ...for Appellant Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. ...for Respondent The Court: Revenue has r…

Principal Commissioner of Income Tax Central 1 Kolkata vs. Megapode Vyapar Pvt Ltd

Accordingly, the appeal fails and is dismissed

ITAT/146/2025HC Calcutta08 Jan 2026

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

Section 260A

…ORDER OD- 1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/146/2025 IA NO:GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS. MEGAPODE VYAPAR PVT. LTD. BEFORE: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON’BLE JUSTICE UDAY KUMAR Date : 8th January, 2026 Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. …for Appellant Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. …for Respondent The Court: Revenue has raised the following substantial questions of law: “i) Whether on the facts and circumst…

Avanti Feeds Ltd vs. Commissioner of Incometax

ITTA/56/2011HC Telangana06 Jan 2026

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Central Circle 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

D.C.I.T., CC - 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

Deputy Commissioner of Income Tax, Central Circle 3.1, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, CC - 3(3), Kolkata

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…