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

Sikha Kundalia, Siliguri vs. D.C.I.T., Circle-2, Siliguri

In the result, appeal of the assessee is dismissed

ITA 2188/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Sikha Kundalia Deputy Commissioner Of C/O Lalchand Kundalia, Vs. Income Tax, Circle-2, Siliguri. S.F. Road, Siliguri-734005 (Pan: Aempk1053M) (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 10(38)Section 143(3)Section 68

…1 Sikha Kundalia, AY: 2014-15. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sikha Kundalia Deputy Commissioner of C/o Lalchand Kundalia, Vs. Income Tax, Circle-2, Siliguri. S.F. Road, Siliguri-734005 (PAN: AEMPK1053M) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 17.11.2022 Date of Pronouncement : 22.11.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal fil…

Shri Dinesh Chhaganlal Thakkar, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

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

ITA 51/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad21 Nov 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 51/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT. DR
Section 10(38)Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 51/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dinesh Chhaganlal Thakkar, The Principal 22, Rivera 30 Bunglow, Vs. Commissioner of Prahladnagar, Income tax, Ahmedabad-380015. Ahmedabad-1, Ahmedabad. PAN: AARPT6636J (Applicant) (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.R Revenue by : Shri Vijay Kumar Jaiswal, CIT. DR सुनवाई की तारीख/Date of Hearing : 08/09/2022 घोषण…

Suman Saraf, Kolkata vs. ITO, Ward-43(6), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 154/KOL/2021[2015-16]Status: DisposedITAT Kolkata16 Nov 2022AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 10(38)Section 143(3)Section 14ASection 263

…ITA No.154/KOL/2021 Assessment Year: 2015-2016 Suman Saraf IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 154/KOL/2021 Assessment Year: 2015-2016 Suman Saraf,.............................................................................Appellant Satyanarayan Park, A.C. Market, Upper Basement, D-120/143, 141, Cotton Street, Kolkata-700007 [PAN:ALGPS3086H] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-43(6), Kolkata, 3, Government Place (West), Kol…

Mukesh Kumar Dugar, Hooghly vs. ITO, Ward - 35(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1529/KOL/2018[2014-15]Status: DisposedITAT Kolkata09 Nov 2022AY 2014-15

Bench: Shri Sonjoy Sharma & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri A. N. Keshari, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 10(38)Section 143(3)Section 68

…1 Mukesh Kumar Dugar, AY: 2014-15. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI SONJOY SHARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Mukesh Kumar Dugar Income Tax Officer, Ward- 75, B B D Road, Eliza 3, 4th 35(2), Kolkata. Vs. floor, Hind Motor, Hooghly- 712233 PAN: AHBPD9712G) (Appellant) (Respondent) Present for: Appellant by : Shri A. N. Keshari, FCA Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 01.11.2022 Date of Pronouncement : 09.11.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTA…

Sri Kailash Prasad Agarwal, Kolkata vs. I.T.O., Ward-22(2), Kolkata

In the result, both the appeals of the captioned assessee(s) are dismissed

ITA 509/KOL/2019[2013-14]Status: DisposedITAT Kolkata31 Oct 2022AY 2013-14

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 10(38)Section 143(3)Section 148Section 68

…ITA Nos.509 & 1365/KOL/2019, Assessment Years: 2013-14 & 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 509/KOL/2019 Assessment Year: 2013-2014 Sri Kailash Prasad Agarwal,.....................................................Appellant 11A, Ekta Residency, 174A, Manicktala Main Road, Manicktala-700054, West Bengal [PAN:ACDPA1409Q] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-22(2), Kolkata, 54/1, Rafi Ahmed Kidwai Road, Kolkata-700016…

Mamta Devi Agarwala, Siliguri vs. I.T.O., Ward-2(1), Siliguri

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2468/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Anil Kumar Agarwala, Siliguri vs. I.T.O., Ward-1(1), Siliguri

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2467/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Rajendra Kumar Gupta, Kolkata vs. I.T.O., Ward-36(1), Kolkata

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2175/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Rajpat Pandya, Kolkata vs. ITO, Ward-36(1), Kolkata

In the result, both the appeals of the captioned assessee(s) are dismissed

ITA 1365/KOL/2019[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 10(38)Section 143(3)Section 148Section 68

…ITA Nos.509 & 1365/KOL/2019, Assessment Years: 2013-14 & 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 509/KOL/2019 Assessment Year: 2013-2014 Sri Kailash Prasad Agarwal,.....................................................Appellant 11A, Ekta Residency, 174A, Manicktala Main Road, Manicktala-700054, West Bengal [PAN:ACDPA1409Q] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-22(2), Kolkata, 54/1, Rafi Ahmed Kidwai Road, Kolkata-700016…

Shruti Mundhra, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2606/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Sushila Devi Mundhra, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2593/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Sumit Bajaj, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2553/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Oct 2022AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Arun Roy, Siliguri vs. DCIT, Circle - 1, Siliguri

In the result, all the appeals of all the captioned assessees are dismissed

ITA 2456/KOL/2018[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

…ITA Nos.2175, 2467, 2468, 362/KOL/2019, ITA Nos.2593, 2456, 2553, 2606/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2175/KOL/2019 Assessment Year: 2015-2016 Rajendra Kumar Gupta,.................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADYPG0112C] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-36(1), Ko…

Amit Bhaskarrao Sanap, Aurangabad vs. Assistant Commissioner of Income-Tax, Circle -3, Aurangabad

In the result, appeal of the Assessee is Dismissed

ITA 78/PUN/2019[2015-16]Status: DisposedITAT Pune19 Oct 2022AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Amit Bhaskarrao Sanap, The Assistant A-2, N-4, Cidco, Aurangabad, Vs Commissioner Of Income Maharashtra – 431001. Tax, Circle-3, Aurangabad. Pan: Auips 4177 L Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe & Shri Arvind Desai – Dr Date Of Hearing 25/07/2022 Date Of Pronouncement 19/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad, Dated 13.11.2018 For The A.Y. 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner (A), Aurangabad Confirming The Addition Of Rs.1,93.17.241/- Made By The A.O. In Computing The Income U/S 56 Instead Of Exempt U S. 10(38) Of The Act Of The Appellant Is Contrary To Law & Facts Of The Case.

Section 10(38)Section 56

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.78/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Amit Bhaskarrao Sanap, The Assistant A-2, N-4, CIDCO, Aurangabad, Vs Commissioner of Income Maharashtra – 431001. Tax, Circle-3, Aurangabad. PAN: AUIPS 4177 L Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri S P Walimbe & Shri Arvind Desai – DR Date of hearing 25/07/2022 Date of pronouncement 19/10/2022 आदेश/ ORDER PER DR. DIPAK P…

Shyama Agarwal, Kolkata vs. I.T.O., Ward-3(2), Kolkata

In the result, appeals of all the captioned assessees are dismissed

ITA 868/KOL/2019[2014-15]Status: DisposedITAT Kolkata17 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)

…ITA Nos.2552/KOL/2018, 1122/KOL/2018, 2093/KOL/2019, 2104/KOL/2018, 868/KOL/2019, 341/KOL/2018 & 1673/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 2552/KOL/2018 Assessment Year: 2014-2015 Shyam Sunder Bajaj,...................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADLPB1374N] -Vs.- Income Tax Officer,........................................................…

Hemant Kumar Patwari, Kolkata vs. I.T.O., Ward-34(3), Kolkata

In the result, appeals of all the captioned assessees are dismissed

ITA 2093/KOL/2019[2015-16]Status: DisposedITAT Kolkata17 Oct 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)

…ITA Nos.2552/KOL/2018, 1122/KOL/2018, 2093/KOL/2019, 2104/KOL/2018, 868/KOL/2019, 341/KOL/2018 & 1673/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 2552/KOL/2018 Assessment Year: 2014-2015 Shyam Sunder Bajaj,...................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADLPB1374N] -Vs.- Income Tax Officer,........................................................…

Sujata Agarwal, Kolkata vs. I.T.O., Ward-46(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1682/KOL/2019[2014-15]Status: DisposedITAT Kolkata17 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(38)

…ITA No. 1682/KOL/2019 Assessment Year: 2014-2015 Sujata Agarwal IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A(SMC)’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 1682/KOL/2019 Assessment Year: 2014-2015 Sujata Agarwal,..........................................................................Appellant 188B, Heritage Srijon Tower, Maniktala Main Road, Kankurachi, Kolkata-700054 [PAN:AEBPA0710Q] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-46(1), Kolkata, 3, Government Place (West), Kolk…

M/S Sachida Sales Pvt. Ltd., Kolkata vs. I.T.O., Ward-9(4), Kolkata

In the result, appeals of all the captioned assessees are dismissed

ITA 1673/KOL/2019[2015-16]Status: DisposedITAT Kolkata17 Oct 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)

…ITA Nos.2552/KOL/2018, 1122/KOL/2018, 2093/KOL/2019, 2104/KOL/2018, 868/KOL/2019, 341/KOL/2018 & 1673/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 2552/KOL/2018 Assessment Year: 2014-2015 Shyam Sunder Bajaj,...................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADLPB1374N] -Vs.- Income Tax Officer,........................................................…

Shyam Kariwala, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, appeals of all the captioned assessees are dismissed

ITA 341/KOL/2018[2014-15]Status: DisposedITAT Kolkata17 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)

…ITA Nos.2552/KOL/2018, 1122/KOL/2018, 2093/KOL/2019, 2104/KOL/2018, 868/KOL/2019, 341/KOL/2018 & 1673/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 2552/KOL/2018 Assessment Year: 2014-2015 Shyam Sunder Bajaj,...................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADLPB1374N] -Vs.- Income Tax Officer,........................................................…

Shyam Sunder Bajaj, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, appeals of all the captioned assessees are dismissed

ITA 2552/KOL/2018[2014-15]Status: DisposedITAT Kolkata17 Oct 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)

…ITA Nos.2552/KOL/2018, 1122/KOL/2018, 2093/KOL/2019, 2104/KOL/2018, 868/KOL/2019, 341/KOL/2018 & 1673/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 2552/KOL/2018 Assessment Year: 2014-2015 Shyam Sunder Bajaj,...................................................................Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN:ADLPB1374N] -Vs.- Income Tax Officer,........................................................…