Pr. CIT v. Anmol Stainless (P.) Ltd.

138 Taxmann.com 535High Court2022#16695 most cited

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Judgments citing Pr. CIT v. Anmol Stainless (P.) Ltd.

M/S Toplink Commerce Limited, Kolkata vs. ITO, Ward 10(2), Kolkata

ITA 1413/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR

Section 131Section 133(6)Section 142(1)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Toplink Commerce Income Tax Officer, Ward- Limited 10(2), Kolkata Vs Jatragachi, New Town, P.O. Ghuni, Kolkata-700060. (PAN: AADCT9277C) (Appellant) (Respondent) Present for: Appellant by : Shri Ankit Jalan, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 10.06.2024 Date of Pronouncement : 09.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commission…

M/S Wisley Real Estate Pvt. Ltd., Kolkata vs. ITO, Ward-11(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 55/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 55/Kol/2024 Assessment Year: 2012-2013 M/S. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1St Floor, Topsia Road, Tiljala, Kolkata-700046 [Pan:Aakcs8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri A.K. Tulsyan, Fca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 18Th March, 2024 Date Of Pronouncing The Order: June 6Th , 2024 O R D E R

Section 131Section 133(6)Section 234BSection 68

…ITA No.55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1st Floor, Topsia Road, Tiljala, Kolkata-700046 [PAN:AAKCS8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri A.K. Tulsyan, FCA, appeared on behalf of the assess…

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

…nuineness of the investment having been established the addition made under Section 68 of the Act has to be deleted. With the above reasoning the appeal filed by the assessee was allowed. 1 (2022) 138 Taxmann.com 535 (Cal) ITAT 67 OF 2024 REPORTABLE Page 14 of 35 13. The revenue in this appeal has raised four substantial questions of law which include the question as to whether the order passed by the learned tribunal is perverse in as much as the same has been passed without considering the facts of the case in its proper perspect…

ITO, Ward-8(2), Kol, Kolkata vs. M/S. Indus Realty Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 666/KOL/2023[2012-13]Status: DisposedITAT Kolkata08 Nov 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 133(6)Section 142(1)Section 143(2)Section 154Section 68

…ITA No. 666/KOL/2023 Assessment Year: 2012-2013 M/s. Indus Realty Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 666/KOL/2023 Assessment Year: 2012-2013 Income Tax Officer,............................ Appellant Ward-8(2), Kolkata, Aayakar Bhawan, 5th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Indus Realty Pvt. Limited,............Respondent Plot-6, Block-EN, Sector-5, Salt Lake City, Kolkata-700091 [PAN:AABCI4027R] Appearances by: Shri B.K. Singh, JCIT, Sr. D.R., appeared on beha…

M/S Bst Infratech Ltd. (Formerly Known As Baba Strips and Tubes Ltd.0, Kolkata vs. D.C.I.T., Circle-3(1), Kolkata

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

ITA 2655/KOL/2019[2012-13]Status: DisposedITAT Kolkata30 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2655/Kol/2019 Assessment Year: 2012-13 M/S Bst Infratech Ltd. (Formerly Known As Baba Strips & Tubes Ltd.)...............................……Appellant R. No.231&232, 2Nd Floor, Martin Burn House, 1, R.N. Mukherjee Lane, Kolkata-1. [Pan:Aadcb0844M] Vs. Dcit, Circle-3(1), Kolkata............…...................……........……...…..…..Respondent Appearances By: Shri A. K. Tulsyan, Fca, Appeared On Behalf Of The Appellant. Shri Amal Sudhir Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :September 29, 2022 Date Of Pronouncing The Order : November 30, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.11.2019 Of The Commissioner Of Income Tax (Appeals)-11, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Cit(A) Was Wrong In Confirming The Addition Of A Sum Of Rs.14,63,00,000/- U/S 68 Of The Act Being The Share Capital & Share Premium Money Received During The Year From The Share Applicants Without Appreciating The Fact That The Details & Documents Provided To Him Were Fully Examined. Further, All The Share Applicants Are Assessed To Income Tax & The Entire Share Application Money Was Received Though

Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.2655/Kol/2019 Assessment year: 2012-13 M/s BST Infratech Ltd. (Formerly known as Baba Strips and Tubes Ltd.)...............................……Appellant R. No.231&232, 2nd Floor, Martin Burn House, 1, R.N. Mukherjee Lane, Kolkata-1. [PAN:AADCB0844M] vs. DCIT, Circle-3(1), Kolkata............…...................……........……...…..…..Respondent Appearances by: Shri A. K. T…