S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata

347 ITR 347High Court2012#1743 most cited

What is S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata authority for?

When considering the genuineness of a loan transaction, the initial onus lies with the assessee to provide a satisfactory explanation and sufficient material; if discharged, the onus shifts to the Assessing Officer.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

S.K. Bothra & Sons · HUF · 347 ITR 347 · Section 68 · cash credit · loan genuineness · onus of proof · initial burden · shifting onus · creditworthiness of creditor · satisfactory explanation

Also reported as

15 Taxmann.com 298

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 68Section 37(1)Section 132(4)Section 142(1)Section 69A

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 193section 106section 65b(4)section 158bb(1)retraction of statementpermanent account numberretracted statementcreditworthiness of the creditor

Judgments citing S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2664/KOL/2019[2014-15]Status: DisposedITAT Kolkata26 Apr 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2664 & 2662/Kol/2019 Assessment Years: 2014-15 & 2015-16 ITO, Ward-9(3), Kolkata Vs. M/s Reward Hirise Pvt. Ltd. (PAN: AADCR 2400 D) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 03.04.2023 क$ "त&थ Date of Pronouncement/ 26.04.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akshay Ringasia, A.R "नधा"/रती क$ ओर से For the Respondent…

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2662/KOL/2019[2015-16]Status: DisposedITAT Kolkata26 Apr 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2664 & 2662/Kol/2019 Assessment Years: 2014-15 & 2015-16 ITO, Ward-9(3), Kolkata Vs. M/s Reward Hirise Pvt. Ltd. (PAN: AADCR 2400 D) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 03.04.2023 क$ "त&थ Date of Pronouncement/ 26.04.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akshay Ringasia, A.R "नधा"/रती क$ ओर से For the Respondent…

ITO, Ward-6(1), Kolkata vs. M.D.Ornaments (P) Ltd, Kolkata

ITA 646/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.646/Kol/2020 Assessment Year: 2012-13 Ito, Ward-6(1), Kolkata...................……….........…..........….…… Appellant Vs. M/S M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [Pan:Aaacd9561A] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : April 19, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.2,28,00,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.646/Kol/2020 Assessment Year: 2012-13 ITO, Ward-6(1), Kolkata...................……….........…..........….…… Appellant vs. M/s M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [PAN:AAACD9561A] Appearances by: Shri Rajeeva Kumar, Adv., appeared on behalf of the appellant. Shri Vijay Kumar, Addl.…

DCIT, C.C.-3(4), Kolkata vs. M/S Tanishque Trade Link Pvt. Ltd, Howrah

In the result, appeal of the revenue is dismissed

ITA 17/KOL/2021[2008-09]Status: DisposedITAT Kolkata16 Mar 2023AY 2008-09

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 17/Kol/2021 Assessment Year: 2008-09 Deputy Commissioner Of Income Tanishque Tradelink Pvt. Ltd. Tax, Central Circle-3(4), Kolkata Vs Bhabatarini Apartment G.T. Road, Room No. 602 Howrah - 711201 [Pan : Aacct7512R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tibrewal, Fca Revenue By : Shri Biswanath Das, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 18/01/2023 घोषणा क" तारीख /Date Of Pronouncement: 16/03/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-6, Kolkata (Hereinafter The “Ld. Cit(A)”) Dated 24/09/2020, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2008-09. 2. The Revenue Has Raised The Following Grounds Of Appeal:- “1. That On Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law As Well As In Facts In Allowing The Bogus Share Capital Raised In The Books Of The Assessee Without Appreciating The Fact That The Assessee Failed To Discharge Its Primary Onus To Prove & Establish The Identity & Creditworthiness Of The Investor Companies & Genuineness Of The Transaction. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law As Well As In Facts In Ignoring That The Identity & Creditworthiness Of The Shareholders & Even The Genuineness Of The Transactions Remained Unexplained. 3. That On Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Not Invoking His Powers U/S. 250(4) Of The I.T. Act, 1961 In Directing The Assessing Officer To Make Further Enquiry & Report The Results Of The

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Biswanath Das, CIT D/R
Section 133(6)Section 143(3)Section 147Section 148Section 14ASection 250Section 250(4)Section 263Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 17/Kol/2021 Assessment Year: 2008-09 Deputy Commissioner of Income Tanishque Tradelink Pvt. Ltd. Tax, Central Circle-3(4), Kolkata Vs Bhabatarini Apartment G.T. Road, Room No. 602 Howrah - 711201 [PAN : AACCT7512R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, FCA Revenue by : Shri Biswanath Das, CIT D/R सुनवाई क" तारीख/Date of Hearing : 18/01/2023 घोषणा क" तारीख /Date of Pronounce…

Income Tax Officer -32(2) (1), Mumbai vs. M/S. Kinjal Enterprises, Mumb

In the result, the appeal of the revenue stand dismissed

ITA 60/MUM/2022[2014-15]Status: DisposedITAT Mumbai13 Feb 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhita Nos. 60/Mum/2022 Ita Nos. 2464/Mum/2021 (A.Ys. 2013-14 & 2014-15)

For Appellant: Soumendu Kumar DashFor Respondent: Shashank Mehta
Section 132Section 143(2)

…P a g e | 1 2 Appeals ITO-32(2)(1) Vs. M/s Kinjal Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 60/Mum/2022 ITA Nos. 2464/Mum/2021 (A.Ys. 2013-14 & 2014-15) ITO-32(2)(1) Vs. M/s Kinjal Enterprises Room No. 704, 7 th Floor, Tulsi Tower, T.P.S. III, Kautilya Bhavan, 51st Road, Borivali (West) C-41 to C-43, G Block, Mumbai – 400 092 Bandra Kurla Complex Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AALFK1595P Appellant .. Respondent Appellant by : Soumendu Kumar Dash Respondent by :…

ITO 32(2)(1), Mumbai vs. Kinjal Enterprises, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2464/MUM/2021[2013-14]Status: DisposedITAT Mumbai13 Feb 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhita Nos. 60/Mum/2022 Ita Nos. 2464/Mum/2021 (A.Ys. 2013-14 & 2014-15)

For Appellant: Soumendu Kumar DashFor Respondent: Shashank Mehta
Section 132Section 143(2)

…P a g e | 1 2 Appeals ITO-32(2)(1) Vs. M/s Kinjal Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 60/Mum/2022 ITA Nos. 2464/Mum/2021 (A.Ys. 2013-14 & 2014-15) ITO-32(2)(1) Vs. M/s Kinjal Enterprises Room No. 704, 7 th Floor, Tulsi Tower, T.P.S. III, Kautilya Bhavan, 51st Road, Borivali (West) C-41 to C-43, G Block, Mumbai – 400 092 Bandra Kurla Complex Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AALFK1595P Appellant .. Respondent Appellant by : Soumendu Kumar Dash Respondent by :…

DCIT, Circle-3(1) Kolkata, Kolkata vs. M/S. Shree Parasnath Re-Rolling Mills Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2470/KOL/2019[2012-13]Status: DisposedITAT Kolkata15 Nov 2022AY 2012-13

Bench: Shri Rajesh Kumar& Shri Sonjoy Sarma]

Section 142(1)Section 68

…470/Kol/2019 Assessment Year: 2012-13 M/s Shree Parasnath Re-Rolling Mills Ltd. ii) Hon’ble Delhi High Court in the case of PCIT vs. Himachal Fibres Ltd. dated 28.02.2018 iii) Hon’ble Jurisdictional High Court in the case of S.K. Bothra & Sons HUF vs. ITO in 347 ITR 347. iv) Hon’ble Supreme Court in the case of CIT vs. Lovely exports in [2008] 216 CTR 195 (SC). v) Hon’ble Calcutta High Court in the case of CIT vs. Dataware Pvt. Ltd. in ITAT No. 263 of 2011 dated 21.09.2011 vi) Hon’ble Calcutta High Court in the case of CIT vs. M/s Nishan Indo Commerce Ltd. dated 2.12.2013 in ITA No. 52 of 2001. vii) Co-ordinate…

M/S. Jds Ventures India Ltd, Mumbai vs. ITO 10 (2) (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1597/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Oct 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Jds Ventures India Limited Income Tax Officer – 10(2)(1) V. Office No. 4, Bharat Photo House 5Th Floor, Aayakar Bhavan 547, Kalbadevi Road M.K. Road, Mumbai - 400020 Mumbai - 400002 Pan: Aaeca1485E Appellant Respondent Assessee Represented By : Shri N.R. Aggarwal Revenue Represented By : Ms. Vranda U. Matkari

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 68

…to the extent of credits appearing in his Bank Account and he should be held to be successful in this contention.” 9.7. We find that the Hon’ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata reported in 347 ITR 347(Cal) had held as follows: “15. It is now a settled law that while considering the question whether the alleged loan taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the all…

Dy. Commissioner of Income Tax, Central Circle-2, Kanpur vs. Shri Mohammad Asfand Akhtar, Kanpur

In the result, the appeal of the Revenue stands dismissed

ITA 99/LKW/2022[2017-18]Status: DisposedITAT Lucknow05 Aug 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 133ASection 143(3)Section 145Section 147

…Nemi Chand Kothari 136 Taxman 213, (supra), the Hon'ble Guahati High Court • CIT v Real Time Marketing (P) Ltd reported in 306 ITR 35 • CIT v. S. Kamaljeet Singh [2005] 147 Taxman 18(AII.) • S.K. Bothra & Sons, HUF vs. Income Tax Officer, Ward- 46(3), Kolkata 347 ITR 347 7.7 The appellant has further also contended in the written submission and emphasized during his oral argument that the Assessing Officer has failed to either controvert the documentary evidence filed by the appellant or establish the cash/money being flown from the coffer of the appellant in the form of generation of unaccounted undisclosed inc…

ITO 2 (2), Thane vs. M/S Span Realtors, Bhayander

In the result, appeals filed by the revenue are dismissed

ITA 7465/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Jul 2022AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – Ward – 2(2) V. M/S. Span Venture 6Th Floor, Ashar I. T. Park 1St Floor, Span Duplex Room No. 26, B-Wing Opp. Maxus Mall Wagle Industrial Estate Bhayander (W) Road No. 16Z, Thane (W) - 400604 Thane-401101 Pan: Abvfs7153A (Appellant) (Respondent)

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri B.K. Bagchi
Section 132(4)Section 143(1)Section 143(2)Section 68

…o the extent of credits appearing in his Bank Account and he should be held to be successful in this contention.” 6.12. We find that the Hon’ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata reported in 347 ITR 347(Cal) had held as follows: “15. It is now a settled law that while considering the question whether the alleged loan taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the all…

ITO 2 (2), Thane vs. M/S Span Realtors, Bhayander

In the result, appeals filed by the revenue are dismissed

ITA 7464/MUM/2019[2013-14]Status: DisposedITAT Mumbai15 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – Ward – 2(2) V. M/S. Span Venture 6Th Floor, Ashar I. T. Park 1St Floor, Span Duplex Room No. 26, B-Wing Opp. Maxus Mall Wagle Industrial Estate Bhayander (W) Road No. 16Z, Thane (W) - 400604 Thane-401101 Pan: Abvfs7153A (Appellant) (Respondent)

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri B.K. Bagchi
Section 132(4)Section 143(1)Section 143(2)Section 68

…o the extent of credits appearing in his Bank Account and he should be held to be successful in this contention.” 6.12. We find that the Hon’ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata reported in 347 ITR 347(Cal) had held as follows: “15. It is now a settled law that while considering the question whether the alleged loan taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the all…

ITO 2 (2), Thane vs. M/S Span Venture, Bhayander

In the result, appeals filed by the revenue are dismissed

ITA 7463/MUM/2019[2013-14]Status: DisposedITAT Mumbai15 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – Ward – 2(2) V. M/S. Span Venture 6Th Floor, Ashar I. T. Park 1St Floor, Span Duplex Room No. 26, B-Wing Opp. Maxus Mall Wagle Industrial Estate Bhayander (W) Road No. 16Z, Thane (W) - 400604 Thane-401101 Pan: Abvfs7153A (Appellant) (Respondent)

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri B.K. Bagchi
Section 132(4)Section 143(1)Section 143(2)Section 68

…o the extent of credits appearing in his Bank Account and he should be held to be successful in this contention.” 6.12. We find that the Hon’ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata reported in 347 ITR 347(Cal) had held as follows: “15. It is now a settled law that while considering the question whether the alleged loan taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the all…

The ACIT-24(1), Mumbai vs. Mumbai Shelter Housing Development, Mumbai

In the result, the appeal of the revenue in ITA no

ITA 2936/MUM/2022[2018-2019]Status: DisposedITAT Mumbai31 Mar 2022AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Acit-24(1) Mumbai Shelter Housing Development 401-402, Viraj Towers, Room No.601, Western Express Highway Near Piramal Chambers, Vs. Weh Metro Station, Jeejeebhoy Lane, Andheri (East) Lalbaug, Parel, Mumbai-400 093 Mumbai-400 012 (Appellant) (Respondent) Pan No. Aagfm6042A

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Smt. Mahita Nair, DR
Section 68

…; A.Y. 2018-19 finding, we find that the Tribunal was right in reversing the order of the AA C, setting aside the assessment order." 5.9 Hon'ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. ITO [2011] 15 taxmann.com 298/203 Taxman 436/[2012] 347 ITR 347, held that 15. It is now a settled law that while considering the question whether the alleged loan. taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the alleged transactio…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…view of this finding, we find that the Tribunal was right in reversing the order of the AA C, setting aside the assessment order.” 17. Further the Hon'ble Calcutta High Court in the case of S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata (347 ITR 347)also held as follows: “15. It is now a settled law that while considering the question whether the alleged loan taken by the assessee was a genuine transaction, the initial onus is always upon the assessee and if no explanation is given or the explanation given by the appellant is not satisfactory, the Assessing Officer can disbelieve the allege…

A.C.I.T., Circle-49(1), Kolkata vs. M/S Viswakarma Residency, Kolkata

Appeal is dismissed

ITA 255/KOL/2020[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/ Assessment Years:2016-17 बनाम / Acit, Cir-49(1), Kolkata M/S. Viswakarma Residency Uttarpan Complex, Ds-Iv, V/S. 2Nd Fl., Manicktala Civick Centre, Block-2 & 3, 2Nd Fl., Kolkata-700 054. Pan: Aaifv3279Q अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing Through Video Conferencing अपीलाथ" क" ओर से/By Appellant Shri Manish Kanojia, Cit, Dr ""यथ" क" ओर से/By Respondent Shri S.M Surana, Advocate, Ar सुनवाई क" तार"ख/Date Of Hearing 04-08-2021 घोषणा क" तार"ख/Date Of Pronouncement 26-10-2021

Section 131Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. M.L.Meena, Accountant Member आयकर अपील सं.य/ Assessment Years:2016-17 बनाम / ACIT, Cir-49(1), Kolkata M/s. Viswakarma Residency Uttarpan Complex, DS-IV, V/s. 2nd Fl., Manicktala Civick Centre, Block-2 & 3, 2nd Fl., Kolkata-700 054. PAN: AAIFV3279Q अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing through video Conferencing अपीलाथ" क" ओर से/By Appellant Shri Manish Kanojia, CIT, DR ""यथ" क" ओर से/By Respondent Shri S.M Surana, Advocate, AR सुनवाई क" तार"ख/Date of Hearing 04-08-2021 घोषणा क" तार"ख/Date of Pronounc…

Dolphin Goods Pvt. Ltd., Kolkata vs. I.T.O., Ward-6(1), Kolkata

ITA 240/KOL/2020[2009-10]Status: DisposedITAT Kolkata05 May 2021AY 2009-10

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 127Section 131Section 133(6)Section 142(1)Section 143(3)Section 144Section 147Section 263

…1 Dolphin Goods (P) Ltd., AY 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 240/Kol/2020 Assessment Year: 2009-10 Dolphin Goods (P) Ltd. Vs. Income-tax Officer, Wd-6(1), Kolkata. (PAN: AADCD0480B) Appellant Respondent Date of Hearing (Virtual) 08.04.2021 Date of Pronouncement 05.05.2021 For the Appellant Shri Vinod Kumar Jain, AR For the Respondent Shri John Vincent Donkupar Longstich, CIT, DR ORDER…

J.C.I.T.(OSD), Circle-12(1), Kolkata vs. M/S Werit Global Ltd., Kolkata

ITA 55/KOL/2020[2014-15]Status: DisposedITAT Kolkata13 Apr 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133(6)Section 68

…I.T.A No. 55/Kol/2020,I.T.A. No.20/Kol/2019, I.T.A. No.2191/Kol/2018 & I.T.A. No.115/Kol/2020 M/s Wearit Global Ltd. Assessment years: 2014-15,2015-16 & 2016-17 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No.55/Kol/2020 Assessment Year:2014-15 JCIT(OSD),Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.20/Kol/2019 Assessment Year:2015-16 DCIT, Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.21…

Wearit Global Ltd., Kolkata vs. DCIT, Circle - 12(1), Kolkata

ITA 2191/KOL/2018[2015-16]Status: DisposedITAT Kolkata13 Apr 2021AY 2015-16

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133(6)Section 68

…I.T.A No. 55/Kol/2020,I.T.A. No.20/Kol/2019, I.T.A. No.2191/Kol/2018 & I.T.A. No.115/Kol/2020 M/s Wearit Global Ltd. Assessment years: 2014-15,2015-16 & 2016-17 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No.55/Kol/2020 Assessment Year:2014-15 JCIT(OSD),Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.20/Kol/2019 Assessment Year:2015-16 DCIT, Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.21…

JCIT(OSD), Cir.-12(1), Kolkata vs. M/S Wearit Global Ltd., Kolkata

ITA 115/KOL/2020[2016-17]Status: DisposedITAT Kolkata13 Apr 2021AY 2016-17

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133(6)Section 68

…I.T.A No. 55/Kol/2020,I.T.A. No.20/Kol/2019, I.T.A. No.2191/Kol/2018 & I.T.A. No.115/Kol/2020 M/s Wearit Global Ltd. Assessment years: 2014-15,2015-16 & 2016-17 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No.55/Kol/2020 Assessment Year:2014-15 JCIT(OSD),Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.20/Kol/2019 Assessment Year:2015-16 DCIT, Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.21…

DCIT, Circle - 12(1), Kolkata vs. M/S. Wearit Global Ltd., Kolkata

ITA 20/KOL/2019[2015-16]Status: DisposedITAT Kolkata13 Apr 2021AY 2015-16

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133(6)Section 68

…I.T.A No. 55/Kol/2020,I.T.A. No.20/Kol/2019, I.T.A. No.2191/Kol/2018 & I.T.A. No.115/Kol/2020 M/s Wearit Global Ltd. Assessment years: 2014-15,2015-16 & 2016-17 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No.55/Kol/2020 Assessment Year:2014-15 JCIT(OSD),Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.20/Kol/2019 Assessment Year:2015-16 DCIT, Circle-12(1), Kolkata M/s Wearit Global Ltd. v. (PAN:AABCR4997F) Appellant Respondent I.T.A. No.21…