“computer assisted scrutiny selection”

M/S. KAMAKSHI JUTE INDUSTRIES LIMITED,KOLKATA vs. ACIT, CIRCLE 1(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

income and income as per section 115JB of the Act at ₹1,49,04,775/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and notices u/s 143(2) and 142(1) of the Act were issued, in response to which the assessee submitted

PARAMA CONSTRUCTION PVT. LTD.,DURGAPUR vs. ITO, WARD-2(3), DURGAPUR

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

BRIGHTMOON SECURITIES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am Brightmoon Securities Private Ito, Ward 25(1) Limited Aaykar Bhawan Dakshin, 2, C/O S.N. Ghosh & Associates, Gariahat Road (South) Advocates, 2 Garstin Place, 2 Nd Room No.1/9, 1St Floor, Vs. Floor, Suite No.203, Off Hare Kolkata-700053, Street, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagcb7280E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

income u/s 139(1) of the Act on 19.09.2018, declaring total income of ₹1,72,800/-, which was selected for complete scrutiny through Computer Assisted Scrutiny Selection (CASS). Thereafter, the notice u/s 143(2) & 142(1) of the Act were issued on 28.09.2019 & 06.01.2020 respectively, along with the questionnaire which

ASHOKE SEN,KOLKATA vs. I.T.O., WARD - 50(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am Ashoke Sen Ito, Ward 50(1) Lawgical Consultants, 29D, Uttarapan Complex, Ds-Iv, Bentick Street, Unit-A, B &C, Maniktala Civic Centre, Kolkata- Vs. 3Rd Floor, Kolkata-700001, 700054, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ayfps8468K Assessee By : Shri Ankit Jalan, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

assessee filed the return of income u/s on 07.11.2017, declaring total income of ₹4,38,840/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Thereafter the notice u/s 143(2) were issued on 24.09.2018 & Notice u/s 142(1) of the Act on 24.04.2019, 16.07.2019 and 17.08.2019, were

PATTON INTERNATIONAL LIMITED,KOLKATA vs. ACIT, CIRCLE 7(1), , KOLKATA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

income for the AY 2018-19 showing total income of *49,30,29,010/-. The case was selected for complete scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') for verifying the issues relating to i. Depreciation Claim, ii. Duty Drawback, iii. Refund Claim, iv. Expenses Incurred for Earning Exempt

PATTON INTERNATIONAL LIMITED,KOLKATA vs. ACIT, CIRCLE 7(1), , KOLKATA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

income for the AY 2018-19 showing total income of *49,30,29,010/-. The case was selected for complete scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') for verifying the issues relating to i. Depreciation Claim, ii. Duty Drawback, iii. Refund Claim, iv. Expenses Incurred for Earning Exempt

SHREE SALASAR COMMERCIAL COMPANY PRIVATE LIMITED,WEST BENGAL vs. I.T.O WARD 10(1), KOLKATA, WEST BENGAL

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

assessee is a company and had filed its return of income showing ‘NIL’ income. The case was taken up for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') for examining large share premium received. Notices were issued but as there was no compliance

RAJEEV KEJRIWAL,KOLKATA vs. I.T.O., WARD - 33(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

share of profit of ₹2,68,27,672/- and remuneration of ₹5,00,000/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and the assessment was completed on the total income of ₹24,18,340/- u/s 143(3) of the Act vide order dated

ASCON INFRASTRUCTURE (INDIA) LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 9(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

income tax return for AY 2016-17 showing total income of ₹47,32,200/-. The case was selected for limited scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS'). During the year under consideration the assessee had sold properties and in respect of some of the properties, there was variation

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

that the assessee had filed his return of income showing total income of ₹7,68,650/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and notice u/s 143(2) was issued on 02.06.2023. As per the information available with the Department, the assessee

RAJROOP DOSHI,KOLKATA vs. I.T.O., WARD - 2(1),, KOLKATA

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

RAJIB DUTTA GUPTA,KOLKATA vs. I.T.O., WARD - 62(4),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

filed his return of income showing total income of ₹7,27,350/-. Subsequently, the case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The Assessing Officer (hereinafter referred to as Ld. 'AO') noted that as per the ITS data the assessee had made transactions through credit

RIDDHIMAN REALCON LLP (FORMERLY RIDDHIMAN REALCON PVT. LTD.,),KOLKATA vs. ITO, WARD 9(3),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\N\Nita No.1735/Kol/2025\N(Assessment Year:2012-13)\Nriddhiman Realcon Llp\N(Formerly Riddhiman Realcon\Npvt. Ltd.)\N5/14/1, Canal East Road,\Nkolkata-700067, West Bengal\N(Appellant)\Nvs.\Nito, Ward 9(3)\Naaykar Bhawan, 5Th Floor, P-7,\Nchowringhee Square,\Nkolkata-700069, West Bengal\N(Respondent)\N\Npan No. Aafcr6253G\Nassessee By\N: Shri Somnath Ghosh, Ar\Nrevenue By\N: Shri S.B. Chakraborthy, Dr\N\Ndate Of Hearing:\Ndate Of Pronouncement:\N04.12.2025\N15.12.2025\N\Norder\Nper Rajesh Kumar, Am:\N\Nthis Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 12.06.2025 For The Ay 2012-13.\N\N2.\Nthe Only Issue Pressed At The Time Of Hearing Is Ground No.1, Which Is Extracted Below:-\N\N“For That The Ld. Commissioner Of Income Tax (Appeals), Nfac Failed To Appreciate That None Of The Conditions Precedents Existed For And/Or Were Fulfilled By The Ld. Income Tax Officer, Ward 4(3), Kolkata For His Specious Action Of Assuming Jurisdiction To Frame The Assessment Order U/S.143(3) Of The Income Tax Act, 1961 De Hors Any Notice U/S.143(2) Of The Act Issued By Him In The Present Facts & The Specious Assessment Order Dated 11.03.2015 Framed U/S.143(3) Of The Act Is Therefore Ab Initio Void, Ultra Vires & Ex-Facie Null In Law.\"\N\Npage 2\Nita No. 1735/Kol/2025\Nriddhiman Realcon Llp; A.Y. 2012-13\N\N2.

assessee filed the return of income on 24.01.2013, declaring total loss of ₹221/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Accordingly, notice u/s 143(2) of the Act was issued on 07.08.2013, and notice u/s 142(1) of the Act was issued