Vijay Trading Co. v. ITO

Dinanath Ornament Stores, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1304/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1305/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1306/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1307/Kol/2017 Assessment Year: 2009-10 Dinanath Ornament Stores….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Aabfd 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.72,973/- For The Assessment Year 2005- 06, Rs. 87,925/- For The Assessment Year 2006-07 On 31/03/2007, Rs.1,04,340/-

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1304/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1305/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1306/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1307/Kol/2017 Assessment Year: 2009-10 Dinanath Ornament Stores….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AABFD 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Res…

New Barh Jewellers, Purba Medinipur vs. ITO, Ward - 1 [Now ITO, Ward - 27(1)], Haldia

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1302/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1303/Kol/2017 Assessment Year: 2009-10 New Barh Jewellers.............……………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Aacfm 2915 P] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri C.J. Singh, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- Both These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For Assessment Years 2007-08 & 2009-10. 2. As The Issues Arising In Both These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2008 Declaring Total Income Of Rs.1,09,361/- For The Assessment Year 2007-08 & On 14/10/2010 Declaring Total Income Of Rs.87,089/-. Later A Survey Operation U/S 133A Of The Act Was Conducted On The Business Premises Of The Assessee Company 23/04/2008 & The Case Was Selected For Scrutiny. The 2

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1302/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1303/Kol/2017 Assessment Year: 2009-10 New Barh Jewellers.............……………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AACFM 2915 P] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances by: Shri Miraj D. Shah, A/R, app…

New Barh Jewellers, Purba Medinipur vs. ITO, Ward - 1 [Now ITO, Ward - 27(1)], Haldia

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1302/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1303/Kol/2017 Assessment Year: 2009-10 New Barh Jewellers.............……………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Aacfm 2915 P] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri C.J. Singh, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- Both These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For Assessment Years 2007-08 & 2009-10. 2. As The Issues Arising In Both These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2008 Declaring Total Income Of Rs.1,09,361/- For The Assessment Year 2007-08 & On 14/10/2010 Declaring Total Income Of Rs.87,089/-. Later A Survey Operation U/S 133A Of The Act Was Conducted On The Business Premises Of The Assessee Company 23/04/2008 & The Case Was Selected For Scrutiny. The 2

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1302/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1303/Kol/2017 Assessment Year: 2009-10 New Barh Jewellers.............……………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AACFM 2915 P] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances by: Shri Miraj D. Shah, A/R, app…

Asish Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Adcpb 6079 K] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.2,55,324/- For The Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : ADCPB 6079 K] Income Tax Officer, Ward-1, Haldia......................…

Asish Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Adcpb 6079 K] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.2,55,324/- For The Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : ADCPB 6079 K] Income Tax Officer, Ward-1, Haldia......................…

Asish Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Adcpb 6079 K] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.2,55,324/- For The Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : ADCPB 6079 K] Income Tax Officer, Ward-1, Haldia......................…

Asish Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Adcpb 6079 K] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.2,55,324/- For The Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : ADCPB 6079 K] Income Tax Officer, Ward-1, Haldia......................…

Asish Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/O., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [Pan : Adcpb 6079 K] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respondent (Now) Income Tax Officer, Ward-27(1), Haldia Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Sankar Halder, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20Th, 2019 Date Of Pronouncing The Order : April 23Rd, 2019 O R D E R Per J. Sudhakar Reddy, Am :- All These Appeals Filed By The Assessee Are Directed Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax (Appeals) - 7, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 21/03/2017 For The Assessment Years 2005-06, 2006-07, 2007-08, 2008-09 & 2009-10. 2. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order. 3. The Assessee Is A Partnership Firm & Filed Its Return Of Income On 31/03/2006 Declaring Total Income Of Rs.2,55,324/- For The Assessment Year

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1297/Kol/2017 Assessment Year: 2005-06 I.T.A. No. 1298/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1299/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1300/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1301/Kol/2017 Assessment Year: 2009-10 Ashish Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : ADCPB 6079 K] Income Tax Officer, Ward-1, Haldia......................…

Pranab Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1296/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1293/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1294/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1295/Kol/2017 Assessment Year: 2009-10 Pranab Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AABFD 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respon…

Pranab Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1296/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1293/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1294/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1295/Kol/2017 Assessment Year: 2009-10 Pranab Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AABFD 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respon…

Pranab Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1296/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1293/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1294/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1295/Kol/2017 Assessment Year: 2009-10 Pranab Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AABFD 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respon…

Pranab Kumar Barh, Kolkata vs. ITO, Ward - 1, Haldia (Now ITO, Ward - 27(1), Haldia)

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1296/Kol/2017 Assessment Year: 2006-07 I.T.A. No. 1293/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1294/Kol/2017 Assessment Year: 2008-09 I.T.A. No. 1295/Kol/2017 Assessment Year: 2009-10 Pranab Kumar Barh…………….………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AABFD 9969 G] Income Tax Officer, Ward-1, Haldia......................................................….………..…......Respon…

Barh Jewellers, Purba Medinipur vs. ITO, Ward - 1, [Now ITO, Ward - 27(1)], Haldia

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1290/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1291/Kol/2017 Assessment Year: 2009-10 Barh Jewellers.......................……………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AAHFB 9722 H] Income Tax Officer, Ward-27(1), Haldia...............................................….………..…......Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Shri C.J.…

Barh Jewellers, Purba Medinipur vs. ITO, Ward - 1, [Now ITO, Ward - 27(1)], Haldia

In the result this ground of the assessee is allowed in part

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] I.T.A. No. 1290/Kol/2017 Assessment Year: 2007-08 I.T.A. No. 1291/Kol/2017 Assessment Year: 2009-10 Barh Jewellers.......................……………………………………....…………………………………………Appellant C/o., D.J. Shah & Co Kalyan Bhawan 2, Elgin Road Kolkata – 700 020 [PAN : AAHFB 9722 H] Income Tax Officer, Ward-27(1), Haldia...............................................….………..…......Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Shri C.J.…

Smt Madhu Chhanda Sirkar, Kolkata vs. CIT-Xvii, Kolkata

In the result ITA No.1704/Kol/2011 and ITA No

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2007-08

…ITA No.1704 & 1567/Kol/2011 & 1084/Kol/2014 Smt. Madhu Chhand Sirkar A.Y.2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Smt. Madhumita Roy, JM ] Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 D.C.I.T., Circle-50, -versus- Smt. Madhu Chhanda Sirkar Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525…

Smt. Madhu Chhanda Sirkar, Kolkata vs. DCIT, Circle - 50, Kolkata

In the result ITA No.1704/Kol/2011 and ITA No

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2007-08

…ITA No.1704 & 1567/Kol/2011 & 1084/Kol/2014 Smt. Madhu Chhand Sirkar A.Y.2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Smt. Madhumita Roy, JM ] Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 D.C.I.T., Circle-50, -versus- Smt. Madhu Chhanda Sirkar Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525…

DCIT, Circle - 50, Kolkata vs. Smt. Madhu Chanda Sirkar, Kolkata

In the result ITA No.1704/Kol/2011 and ITA No

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2007-08

…ITA No.1704 & 1567/Kol/2011 & 1084/Kol/2014 Smt. Madhu Chhand Sirkar A.Y.2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Smt. Madhumita Roy, JM ] Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 D.C.I.T., Circle-50, -versus- Smt. Madhu Chhanda Sirkar Kolkata Kolkata (PAN: ALGPS 1525 K) (Appellant) (Respondent) Assessment Year : 2007-08 Smt. Madhu Chhanda Sirkar -versus- D.C.I.T., Circle-50, Kolkata Kolkata (PAN: ALGPS 1525…