Sanjeev Woollen Mills v. Commissioner

Pijush Kanti Bhunia, Kolkata vs. ITO, Ward-39(1), Midnapore

The appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.327&328/Kol/2024 Assessment Years: 2016-17 Pijush Kanti Bhunia….……..…..…......................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Agrpb9773C] Vs. Ito, Ward-39(1), Midnapore……………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2024 Date Of Pronouncing The Order : May 08, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Two Appeals Preferred By The Assessee, One Is Pertaining To The Quantum Addition & The Other Is Deleting To The Levying Of Penalty U/S 271(1)(C) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). First, We Take Assessee’S Appeal Relating To Quantum Addition & Second Is Penalty Addition. 2. Ita No.327/Kol/2024 - The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Ought To Have Considered That The Recorded Reasons To Believe Are Invalid & Improper & As Such, The Reassessment Framed Vide Order Dated19.12.2019 Is Bad In Law & Is Liable To Be Quashed.

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.327&328/Kol/2024 Assessment Years: 2016-17 Pijush Kanti Bhunia….……..…..…......................…...……………....Appellant C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. [PAN: AGRPB9773C] vs. ITO, Ward-39(1), Midnapore……………............................…..…..... Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the appellant. S…

Pijush Kanti Bhunia, Midnapur vs. ITO, Ward-39(1), Midnapore

The appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.327&328/Kol/2024 Assessment Years: 2016-17 Pijush Kanti Bhunia….……..…..…......................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Agrpb9773C] Vs. Ito, Ward-39(1), Midnapore……………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2024 Date Of Pronouncing The Order : May 08, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Two Appeals Preferred By The Assessee, One Is Pertaining To The Quantum Addition & The Other Is Deleting To The Levying Of Penalty U/S 271(1)(C) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). First, We Take Assessee’S Appeal Relating To Quantum Addition & Second Is Penalty Addition. 2. Ita No.327/Kol/2024 - The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A) Ought To Have Considered That The Recorded Reasons To Believe Are Invalid & Improper & As Such, The Reassessment Framed Vide Order Dated19.12.2019 Is Bad In Law & Is Liable To Be Quashed.

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.327&328/Kol/2024 Assessment Years: 2016-17 Pijush Kanti Bhunia….……..…..…......................…...……………....Appellant C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. [PAN: AGRPB9773C] vs. ITO, Ward-39(1), Midnapore……………............................…..…..... Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the appellant. S…

ITO, Ward-11(4), Kolkata vs. M/S. Senco Gold Impex Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is treated as partly allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri N.V. Vasudevan, JM] I.T.A. No. 2194/Kol/2014 Assessment Year: 2008-09 ITO, Ward-11(4), Kolkata.............................………………………………………Appellant P-7, Chowringhee Square 6th Floor Kolkata – 700069. M/s. Senco Gold Impex Pvt Ltd.………………………………………………......Respondent 7 & 8, C.I.T. Road Kolkata - 700014 [PAN: AABCV1202B] Appearances by: Shri Sallong Yaden, Addl. CIT appearing on behalf of the Revenue. Shri Sharad Mohata, FCA appearing on behalf of the Assessee. Date of concluding the hearing : September 04, 2017 Dat…