PCIT v. Tulsyan and Sons Pvt Ltd.

174 Taxmann.com 37High Court2025#5793 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 68Section 148Section 142(1)Section 147Section 133ASection 143(2)Section 143(3)Section 131

Issues it is cited on

surrender of incomerevision u/s 263shell companyretracted statementstatement under section 132(4)pptamalgamationentry operatoradvance taxsection 132(1)share application moneychief commissioner

Judgments citing PCIT v. Tulsyan and Sons Pvt Ltd.

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)- 3(1), KOLKATA, KOLKATA vs. AUXINITE SUPPLIERS PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 139/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Apr 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Auxinite Suppliers Private Tax (Cc)-3(1) Limited 4Th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) Pan No. Aaecb3974H Co No. 11/Kol/2025 (Arising In Ita No. 139/Kol/2025 For A.Y. 2019-20) Dy. Commissioner Of Income Auxinite Suppliers Private Tax (Cc)-3(1) Limited 4Th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) Assessee By : S/Shri Rajeeva Kumar & Giridhar Dhelia, Ars Revenue By : Shri V. Vidhyadhar, Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 02.04.2026

For Appellant: S/Shri Rajeeva Kumar &For Respondent: Shri V. Vidhyadhar, DR
Section 132Section 133(6)Section 143(2)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Dy. Commissioner of Income Auxinite Suppliers Private Tax (CC)-3(1) Limited 4th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- Kolkata-700019, West Bengal 700017, West Bengal (Appellant) (Respondent) PAN No. AAECB3974H CO No. 11/KOL/2025 (Arising in ITA No. 139/KOL/2025 for A.Y. 2019-20) Dy. Commissioner of Income Auxinite Suppliers Private Tax (CC)-3(1) Limited 4th Floor, Aaykar Bhawan 44/2A Jain Tower, Hazra Road, Vs. Poorva, 110 Shantipally, Kolkata- K…

M/S. PEARL TRACOM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1201/KOL/2025[2019-2020]Status: HeardITAT Kolkata02 Apr 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Pearl Tracom Pvt. Ltd. Dcit, Central Circle 3(1) C/O M/S Salarpuriajajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3Rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aabcp9934G Assessee By : Shri Siddarth Jhajharia, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 02.04.2026 Date Of Pronouncement: 02.04.2026

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 133(6)Section 133ASection 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Pearl Tracom Pvt. Ltd. DCIT, Central Circle 3(1) C/o M/s SalarpuriaJajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AABCP9934G Assessee by : Shri Siddarth Jhajharia, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 02.04.2026 Date of pronouncement: 02.04.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

PETROQO PLASTICS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 23(1),, HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 1783/KOL/2025[2017-2018]Status: DisposedITAT Kolkata16 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 143(2)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2017-18 Petroqo Plastics Pvt. Ltd.……..……..………………….……….……….……Appellant White Towers, Unit 3E, 115 College Street, P.S Bowbazar, Kol-12. [PAN: AAFCP3282K] vs. DCIT, Circle-23(1), Hooghly……...………………………......……...…..…..Respondent Appearances by: Shri Anil Kochar, Adv., appeared on behalf of the appellant. Shri S B Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 2…

ITO WD 3(1), KOLKATA vs. SAPPHIRE GLOBAL FINANCE PRIVATE LIMITED, KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 1590/KOL/2025[2016-17]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-17

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133(6)Section 143(2)Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 1454, 1506 & 1590/KOL/2025 (Assessment Years: 2014-15 to 2016-17) ITO, Ward-3(1), Sapphire Global Finance (P) Ltd. P-7, Chowringhee Square, 4 th 1 Crooked Lane 2 nd Floor, Room Floor, Room-12B, Kolkata- No.230A, Kolkata-700069, Vs. 700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AADCS6122K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 14.01.2026 Date of pronouncement: 20.01.2026 O R D E R Per Rajesh Kumar, AM: These are…

ITO WD-3(1), KOLKATA vs. SAPPHIRE GLOBAL FINANCE PRIVATE LIMITED, KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 1506/KOL/2025[2015-16]Status: DisposedITAT Kolkata20 Jan 2026AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133(6)Section 143(2)Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 1454, 1506 & 1590/KOL/2025 (Assessment Years: 2014-15 to 2016-17) ITO, Ward-3(1), Sapphire Global Finance (P) Ltd. P-7, Chowringhee Square, 4 th 1 Crooked Lane 2 nd Floor, Room Floor, Room-12B, Kolkata- No.230A, Kolkata-700069, Vs. 700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AADCS6122K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 14.01.2026 Date of pronouncement: 20.01.2026 O R D E R Per Rajesh Kumar, AM: These are…

ITO WD-3(1), KOLKATA, KOLKATA vs. SAPPHIRE GLOBAL FINANCE (P) LTD, KOLKATA

In the result, all the three appeals of the Revenue are dismissed

ITA 1454/KOL/2025[2014-15]Status: DisposedITAT Kolkata20 Jan 2026AY 2014-15

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

Section 133(6)Section 143(2)Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 1454, 1506 & 1590/KOL/2025 (Assessment Years: 2014-15 to 2016-17) ITO, Ward-3(1), P-7, Chowringhee Square, 4th Floor, Room-12B, Kolkata- 700069, West Bengal (Appellant) Assessee by Revenue by Vs. Sapphire Global Finance (P) Ltd. 1 Crooked Lane 2nd Floor, Room No.230A, Kolkata-700069, West Bengal (Respondent) PAN No. AADCS6122K Shri Somnath Ghosh, AR Shri S.B. Chakraborthy, DR Date of hearing: 14.01.2026 Date of pronouncement: 20.01.2026 ORDER Per Rajesh Kumar, AM: 2. These are appeals pr…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. AXIS OVERSEAS LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2425/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Tax, Cc 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3Rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagca7497L Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri P.N. Barnwal, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 03.12.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri P.N. Barnwal, DR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Dy. Commissioner of Income Tax, CC 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAGCA7497L Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri P.N. Barnwal, DR Date of hearing: 13.11.2025 Date of pronouncement: 03.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED , KOLKATA

ITA 1556/KOL/2025[2021-22]Status: DisposedITAT Kolkata19 Nov 2025AY 2021-22
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…Shree Ramchandra Ingot India Pvt Ltd., ORDER PER: RAJESH KUMAR, AM These are cross appeals filed by the assessee as well as revenue against the separate orders of Id. CIT(A), Kolkata-27 dated 14.4.2025 for the assessment years 2017-18 to 2021-22 and dated 13.4.2025 for the assessment year 2016-17, respectively. 2. Since the facts in all these appeals are identical and common and they relate to the same assessee, therefore they are being disposed off together for the sake of convenience and brevity. First, we take up the appeal of the assessee in ITA No.1368/Kol/2025 for A.Y. 2016-17 and the appeal of the rev…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1555/KOL/2025[2020-21]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-21

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1554/KOL/2025[2019-20]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-20

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

In the result, all six appeals of the assessee are allowed and all six\nappeals of the revenue are dismissed

ITA 1553/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-19
For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nKOLKATA' D' BENCH, KOLKATA\nBEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND\nPRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nITA No.1363/Kol/2025: Assessment Year: 2017-18\nITA No.1364/Kol/2025: Assessment Year: 2018-19\nITA No.1365/Kol/2025: Assessment Year: 2019-20\nITA No.1366/Kol/2025: Assessment Year: 2020-21\nITA No.1367/Kol/2025: Assessment Year: 2021-22\nITA No.1368/Kol/2025: Assessment Year: 2016-17\nShree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3),\nPvt Ltd.,6, Hungerford, 3rd floor, Kolkata\nKolkata\nPAN/GIR No.AAICS 9708 A (Appellant) (Re…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1552/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-18

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SHREE RAMCHANDRA INGOT INDIA PRIVATE LIMITED, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1551/KOL/2025[2016-17]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-17

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC-4(3),, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1368/KOL/2025[2016-2017]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-2017

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC - 4(3),, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1367/KOL/2025[2021-2022]Status: DisposedITAT Kolkata19 Nov 2025AY 2021-2022

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC-4(3), , KOLKATA

In the result, all six appeals of the assessee are allowed and all six\nappeals of the revenue are dismissed

ITA 1366/KOL/2025[2020-2021]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-2021
For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nKOLKATA' D' BENCH, KOLKATA\nBEFORE S/SHRI AND RAJESH KUMAR, ACCOUNTANT MEMBER AND\nPRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nITA No.1363/Kol/2025: Assessment Year: 2017-18\nITA No.1364/Kol/2025: Assessment Year: 2018-19\nITA No.1365/Kol/2025: Assessment Year: 2019-20\nITA No.1366/Kol/2025: Assessment Year: 2020-21\nITA No.1367/Kol/2025: Assessment Year: 2021-22\nITA No.1368/Kol/2025: Assessment Year: 2016-17\nShree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3),\nPvt Ltd.,6, Hungerford, 3rd floor,\nKolkata\nKolkata\n(Respondent)\nPAN/GIR No.AAICS 9708 A…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC-4(3),, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1365/KOL/2025[2019-2020]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-2020

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC - 4(3),, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1364/KOL/2025[2018-2019]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-2019

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

SHREE RAMCHANDRA INGOT INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CC-4(3),, KOLKATA

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1363/KOL/2025[2017-2018]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-2018

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA‘ D’ BENCH, KOLKATA BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBER AND PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER ITA No.1363/Kol/2025: Assessment Year: 2017-18 ITA No.1364/Kol/2025: Assessment Year: 2018-19 ITA No.1365/Kol/2025: Assessment Year: 2019-20 ITA No.1366/Kol/2025: Assessment Year: 2020-21 ITA No.1367/Kol/2025: Assessment Year: 2021-22 ITA No.1368/Kol/2025: Assessment Year: 2016-17 Shree Ramchandra Ingot India Vs. DCIT, Central Circle-4(3), Pvt Ltd.,6, Hungerford, 3rd floor, Kolkata Kolkata PAN/GIR No.AAICS 9708 A (Appellant) .. ( Respondent) ITA No.1551/Kol/2…

MANIKALA VYAPAAR PVT. LTD.,,KOLKATA vs. ITO, WARD 4(1),, KOLKATA

Appeal of the assessee is partly allowed

ITA 1466/KOL/2025[2018-2019]Status: DisposedITAT Kolkata12 Sept 2025AY 2018-2019

Bench: the hearing of the appeal.” 3. The issues in Ground No. 4 by the assessee is against the order of CIT(A) upholding the order of Assessing Officer, wherein the addition of Rs.33,35,000/-was made on account of unexplained cash credit under Section 68 of the Act.

Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 234ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1466/Kol/2025 (Assessment Year 2018-2019) Manikala Vyapaar Pvt. Ltd., 27, Brabourne Road, 3rd Floor, Room No. 309, Kolkata - 700001 [PAN: AAHCM8418Q] ……..…...…………….... Appellant vs. ITO, Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................. Respondent Appearances by: Assessee represented by : Manoj Kataruka, Advocate Department represented by : Shankar Naskar, Sr. DR Date of concluding the hearing : 09.09.2025 Date of pronouncing the order : 12.09…