Principal Commissioner of Income Tax v. Golden Goenka Fincorp Ltd.

148 Taxmann.com 313High Court2023#4191 most cited

What is Principal Commissioner of Income Tax v. Golden Goenka Fincorp Ltd. authority for?

A statement made by an assessee under section 131 of the Income Tax Act cannot, by itself, be treated as incriminating evidence for making additions to income.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Principal Commissioner of Income Tax v. Golden Goenka Fincorp Ltd · section 131 · incriminating evidence · retracted statement · surrender of income · section 133A · section 132(4) · section 143(3) · assessment procedure

Sections most often in play

Section 143(3)Section 131Section 68Section 133ASection 132(4)Section 148Section 147Section 132

Issues it is cited on

surrender of incomeretracted statementrevision u/s 263shell companystatement under section 132(4)amalgamationadvance taxsection 132(1)section 156share application moneyentry operatorchief commissioner

Judgments citing Principal Commissioner of Income Tax v. Golden Goenka Fincorp 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…

KRYPTON DISTRIBUTORS LLP (EARLIER KNOWN AS KRYPTON DISTRIBUTORS PVT. LTD.,),KOLKATA vs. ITO, WARD 12(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1733/KOL/2025[2013-2014]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Krypton Distributors Llp (Earlier Known As Krypton Ito, Ward 12(1), Distributors P. Ltd.) Aaykar Bhawan, P-7, Flat No.1A, 1, Abdul Rasul Chowringhee Square, Vs. Avenue, Kalighat, Kolkata-700069, West Bengal Kolkata-700026, West Bengal (Appellant) (Respondent) Pan No. Aadck5298G Assessee By : Shri Manoj Katuruka, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Manoj Katuruka, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Krypton Distributors LLP (Earlier known as Krypton ITO, Ward 12(1), Distributors P. Ltd.) Aaykar Bhawan, P-7, Flat No.1A, 1, Abdul Rasul Chowringhee Square, Vs. Avenue, Kalighat, Kolkata-700069, West Bengal Kolkata-700026, West Bengal (Appellant) (Respondent) PAN No. AADCK5298G Assessee by : Shri Manoj Katuruka, AR Revenue by : Shri Pankaj Pandey, DR Date of hearing: 13.11.2025 Date of pronouncement: 02.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against…

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…

ALCO SUPPLIERS PRIVATE LIMITED,GUWAHATI vs. ITO, WARD 1(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 933/KOL/2025[2022-2023]Status: DisposedITAT Kolkata04 Nov 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Alco Suppliers Private Limited M/S Alco Suppliers (P) Ltd. National Faceless Assessment C/O Subhas Agarwal & Center, Associates (Advocate) Siddha Assessment Unit, Income Tax Vs. Gibson, 1, Gibson Lane, Suit Department, New Delhi No.213, 2Nd Floor, Kolkata- 700069, West Bengal (Appellant) (Respondent) Pan No. Aacca5182E Assessee By : Shri Siddarth Agarwal, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 04.11.2025

For Appellant: Shri Siddarth Agarwal, ARFor Respondent: Shri Raja Sengupta, DR
Section 143(2)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Alco Suppliers Private Limited M/s Alco Suppliers (P) Ltd. National Faceless Assessment C/o Subhas Agarwal & Center, Associates (Advocate) Siddha Assessment Unit, Income Tax Vs. Gibson, 1, Gibson Lane, Suit Department, New Delhi No.213, 2nd Floor, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN No. AACCA5182E Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 04.09.2025 Date of pronouncement: 04.11.2025 O R D E R Per Rajesh Kumar, AM: This is…

GOPAL SHASHIDHARA,BENGALURU vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

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

ITA 754/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri B.S Balachandran and Shri Ankur PaiFor Respondent: Shri Balusamy N, JCIT (DR)
Section 131Section 132ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.748 - 754/Bang/2025 Assessment Year: 2013-14 - 2019-20 Shri Gopal Shashidhara, Vs. The Dy. Commissioner of 2, Narayanappa Layout, Income Tax, Sultanpalya Main Road, Central Circle – 1(4), Bhuvaneshwari Nagar, RT Nagar, Bengaluru. Bengaluru – 560 032. PAN – BXUPS 2818 C APPELLANT RESPONDENT Assessee by : Shri B.S Balachandran and Shri Ankur Pai Dhungat - Advocate Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 31.07.2025 Date of Pronouncement : 08.10.…

GOPAL SHASHIDHARA,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

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

ITA 753/BANG/2025[2018-19]Status: DisposedITAT Bangalore08 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri B.S Balachandran and Shri Ankur PaiFor Respondent: Shri Balusamy N, JCIT (DR)
Section 131Section 132ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.748 - 754/Bang/2025 Assessment Year: 2013-14 - 2019-20 Shri Gopal Shashidhara, Vs. The Dy. Commissioner of 2, Narayanappa Layout, Income Tax, Sultanpalya Main Road, Central Circle – 1(4), Bhuvaneshwari Nagar, RT Nagar, Bengaluru. Bengaluru – 560 032. PAN – BXUPS 2818 C APPELLANT RESPONDENT Assessee by : Shri B.S Balachandran and Shri Ankur Pai Dhungat - Advocate Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 31.07.2025 Date of Pronouncement : 08.10.…

GOPAL SHASHIDHARA,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BENGALURU

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

ITA 752/BANG/2025[2017-18]Status: DisposedITAT Bangalore08 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri B.S Balachandran and Shri Ankur PaiFor Respondent: Shri Balusamy N, JCIT (DR)
Section 131Section 132ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.748 - 754/Bang/2025 Assessment Year: 2013-14 - 2019-20 Shri Gopal Shashidhara, Vs. The Dy. Commissioner of 2, Narayanappa Layout, Income Tax, Sultanpalya Main Road, Central Circle – 1(4), Bhuvaneshwari Nagar, RT Nagar, Bengaluru. Bengaluru – 560 032. PAN – BXUPS 2818 C APPELLANT RESPONDENT Assessee by : Shri B.S Balachandran and Shri Ankur Pai Dhungat - Advocate Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 31.07.2025 Date of Pronouncement : 08.10.…

GOPAL SHASHIDHARA,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeal of the assessee are partly allowed

ITA 751/BANG/2025[2016-17]Status: DisposedITAT Bangalore08 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 131Section 132ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.748 - 754/Bang/2025 Assessment Year: 2013-14 - 2019-20 Shri Gopal Shashidhara, 2, Narayanappa Layout, Sultanpalya Main Road, Bhuvaneshwari Nagar, RT Nagar, Bengaluru – 560 032. Vs. The Dy. Commissioner of Income Tax, Central Circle – 1(4), Bengaluru. PAN – BXUPS 2818 C APPELLANT RESPONDENT Assessee by Revenue by Date of hearing Date of Pronouncement : : : : Shri B.S Balachandran and Shri Ankur Pai Dhungat - Advocate Shri Balusamy N, JCIT (DR) 31.07.2025 08.10.2025…

Showing 1–20 of 28 · Page 1 of 2