“Section 119(2)(a)”

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

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

INDRANI SIKDER,KOLKATA vs. ITO, WARD 36(6),, KOLKATA

In the result, the appeal of the assessee is allowed

statutory\npowers under section 119 of the Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a), however, the circulars as\ncontemplated therein cannot be adverse to the assessee. The power is given for\nthe purpose of just, proper and efficient management

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

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

EXCEL FINANCIAL CONSULTANTS (P) LIMITED,HOWRAH vs. ITO, WARD 13(1),, KOLKATA

In the result, the appeal of the assessee is allowed

statutory\npowers under section 119 of the Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a), however, the circulars as\ncontemplated therein cannot be adverse to the assessee. The power is given for\nthe purpose of just, proper and efficient management

NUTAAN SARADA HIMGHAR,HOOGHLY vs. A.C.I.T., CIRCLE - 23(1),, HOOGHLY

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1794/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Nutaan Sarada Himghar, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Aagfn 5178 G (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) ..

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management ... statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

MAN MOHAN GOENKA,KOLKATA vs. I.T.O., WARD - 43(1),, KOLKATA

In the result, appeal of the assessee is allowed

statutory powers under section 119 of\nthe Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a),\nhowever, the circulars as contemplated therein\n10\nITA No.2111/KOL/2025\ncannot be adverse to the assessee. The power is given for the\npurpose of just, proper ... statutory powers under section 119 of\nthe Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a),\nhowever, the circulars as contemplated therein cannot\nbe adverse to the assessee. The power is given for the\npurpose of just, proper and efficient management

M/S. DHANBAD MINERALS PVT. LTD.,,KOLKATA vs. ITO, WARD 6(1),, KOLKATA

In the result, appeal of the assessee is allowed

statutory powers under section 119 of\nthe Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a),\nhowever, the circulars as contemplated therein cannot\nbe adverse to the assessee. The power is given for the\npurpose of just, proper and efficient management

ARVIND KUMAR JAISWAL,KOLKATA vs. I.T.O., WARD - 33(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.2499/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Arvind Kumar Jaiswal, Vs Ito Ward-33(1), Kolkata 10B, Middleton Row, Kolkata-700071 Pan No. :Acwpj 1463 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Jaydeep Chakraborty, Advocate राजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/01/2026 घोषणा की तारीख/Date Of Pronouncement : 13/01/2026 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 28.02.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2022-2023. 2. The Appeal Of The Assessee Is Delayed By 187 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay. Ld.Sr. Dr Has Also Not Objected To Condone The Delay. Considering The Prayer Of The Assessee In The Application & The Sufficient Reasons For Delay, I Condone The Delay Of 187 Days In Filing The Appeal & The Appeal Of The Assessee Is Admitted For Hearing. 3. It Was Submitted By The Ld. Ar That The Notice Issued U/S.143(2) Of The Act, Dated 29.09.2018, Whcih Is Shown At Page 63 Of The Paper Book Is Not As Per The Format Prescribed By The Cbdt. The Said Notice Reads As Follows:-

statutory powers under section 119 of the Act which are binding on the 10 authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient ... statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

BRINDA DAGA,KOLKATA vs. D.C.I.T., CC - 4(1), KOLKATA

In the result, appeal of the assessee is allowed

statutory powers under section 119 of\nthe Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a),\nhowever, the circulars as contemplated therein cannot\nbe adverse to the assessee. The power is given for the\npurpose of just, proper and efficient management ... statutory powers under section 119 of\nthe Act which are binding on the authorities in the\nadministration of the Act. Under section 119(2)(a),\nhowever, the circulars as contemplated therein cannot\nbe adverse to the assessee. The power is given for the\npurpose of just, proper and efficient management