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“Section 142(1)”

Section References (mined)Section 142Section 142(1)15,051 judgments

The decision most relied on for Section 142(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 142(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Durga Prasad More
82 ITR 540 · 1971 · Supreme Court
1,579
citing judgments

Tax authorities must judge evidence using the test of human probabilities and consider the apparent as real until there are reasons to believe it is not. They can rely on circumstantial evidence and the preponderance of probabilities to determine the genuineness of transactions.

Judgments citing Section 142(1)

Shivasharane Hemaraddi Mallamma Pattin Sahakar Sangh Ni Talikoti, Vijayapur vs. Income Tax Officer, Ward-1 & Tps, Bijapur

ITA 1436/BANG/2024[2017-18]Status: DisposedITAT Bangalore13 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan, K.Assessment Year : 2017-18

For Appellant: Ms. Shree Raksha, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 142(1)Section 69ASection 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN, K

Smt. Ambuja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

In the result, both the appeals are allowed for statistical purposes

ITA 1416/BANG/2024[2017-18]Status: DisposedITAT Bangalore13 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 127Section 133ASection 142(1)Section 144Section 147Section 148Section 234ASection 249(3)Section 271(1)(c)Section 68

from the assessment order that notice was issued under section 148 of the Act on 01.03.2021 and thereafter notices were also issued under section 142(1). It also transpires that the notices were issued by the Ld AO were served on the email. It is submitted that the email address

Smt. Ambuja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

In the result, both the appeals are allowed for statistical purposes

ITA 1415/BANG/2024[2016-17]Status: DisposedITAT Bangalore13 Sept 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 127Section 133ASection 142(1)Section 144Section 147Section 148Section 234ASection 249(3)Section 271(1)(c)Section 68

from the assessment order that notice was issued under section 148 of the Act on 01.03.2021 and thereafter notices were also issued under section 142(1). It also transpires that the notices were issued by the Ld AO were served on the email. It is submitted that the email address

Fun N Food Restaurant, Godhbunder Road, Thane vs. Aci T, Central Circle - 3, Thane, Asher Park

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

ITA 4688/MUM/2023[2019-20]Status: DisposedITAT Mumbai13 Sept 2024AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hitesh ShahFor Respondent: Ms Usha Gaikwad, Sr. AR
Section 133ASection 142(1)Section 143(2)Section 144Section 250

return filed by the assessee was selected for scrutiny through compulsory selection, and statutory notices under section 143(2) as well as section 142(1) of the Act along with a questionnaire were issued and served on the assessee. However, the assessee failed to respond to the statutory notices. Thereafter

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

Thus, the requirement to seek a return of income u/s 153A of the Act has been specifically mandated therein, overriding the provisions of section 142(1) of the Act which otherwise authorizes the assessing officer to call for a return of income to make an assessment ... provisions of the section 142(1)(1) are similar to the clause (a) u/s 153A(1) of the Act which is as below: 142. Inquiry before assessment. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made

ITO, Ward-2(4), New Delhi vs. Antheia Constructions P.Ltd, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 4963/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 133Section 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and

ITO, New Delhi vs. M/S Antheia Constructions Pvt. Ltd., New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 2373/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahman

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 133Section 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and

Ramachandra Reddy Yamanagari, Mahaboobnagar vs. ITO., Ward 1, Mahaboobnagar

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

ITA 789/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Sept 2024AY 2017-18

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No. 789/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Ramachandra Reddy Vs. Income Tax Officer Yamnagari, Ward-1 Mahaboobnagar Mahaboobnagar Pan:Afipy4113K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate T Chaitanya Kumar राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 12/09/2024 घोषणा की तारीख/Pronouncement: 12/09/2024 आदेश/Order

For Appellant: Advocate T Chaitanya KumarFor Respondent: : Shri Rahul Singhania, DR
Section 139(1)Section 142(1)Section 144

ITA No 789 of 2024 Ramachandra Reddy Yamnagari आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE

Sonti Soft Solutions Private Limited, Hyderabad vs. ITO., Ward-3(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 666/HYD/2024[2014-15]Status: DisposedITAT Hyderabad12 Sept 2024AY 2014-15

Bench: Shri Manjunatha G. & Shri Prakash Chand Yadavआ.अपी.सं / Ita No.666/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2014-15) Sonti Soft Solutions Private Limited Vs. Ito, Ward-3(1) Hyderabad Hyderabad [Pan :Aakcs0019G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: None रधजस्‍व द्वधरध/Revenue By: Shri Srinath Sadanala,Dr

For Appellant: NoneFor Respondent: Shri Srinath Sadanala,DR
Section 142(1)Section 144Section 148Section 250(6)

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G

Uppada Kesavajanardhana Rao, Florida, Usa vs. Assistant Commissioner of Income-Tax, International Taxation, Visakhapatnam

In the result, appeal of the assessee is allowed for statistical purpose

ITA 40/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam12 Sept 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 40/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2016-17) Uppada Kesavajanardhana Rao V. Asst. Cit 7266, Chelsea Harbor Dr International Taxation Orlando, Florida, Usa – 32829 Income Tax Office, Infinity Towers Sankaramatam Road Usa - 322829 Visakhapatnam - 530016 [Pan :Aiipk6712H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व / Assessee Represented By : Mrs. Hema Latha K., Ar रधजस्व कध प्रनतनिनर्त्व / Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 139Section 142(1)Section 144Section 144CSection 147Section 148

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक

Vara Prasad Didla, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is partly allowed

ITA 119/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam12 Sept 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 119/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Vara Prasad Didla, Vs. Assistant Commissioner Of Visakhapatnam. Income Tax, Circle-3(1), Pan: Abmpd8306K Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 31/07/2024 घोषणा क" तारीख/Date Of : 12/09/2024 Pronouncement O R D E R

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 115BSection 129Section 142(1)Section 143(2)Section 143(3)Section 271ASection 48Section 69A

आयकर अपीलीयअिधकरण, िवशाखापटणम SMC पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे

Allen Laboratories Ltd., Kolkata vs. ITO, Ward-10(2), Kolkata

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

ITA 663/KOL/2024[2018-19]Status: DisposedITAT Kolkata12 Sept 2024AY 2018-19

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 133(6)Section 143(3)Section 250

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश

M/S. Utkal Builders Ltd., Bhubaneshwar vs. DCIT, Circle - 1(1), Kolkata

In the result, this appeal of the assessee is allowed not only on legal ground of violation of principles of natural justice but also on merits

ITA 605/KOL/2024[2017-18]Status: DisposedITAT Kolkata12 Sept 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.604&605/Kol/2024 Assessment Years: 2016-17 & 2017-18 M/S Utkal Builders Ltd…....…….…....…………….......…....………....Appellant Plot No.777, Virayatan Saheed Nagar, Bhubaneshwar, Khorda, Orissa – 751007. [Pan: Aaacu5502C] Vs. Dcit, Circle-1(1), Kolkata……............................................…..…..... Respondent Appearances By: Shri S. M. Surana, Ar & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 18, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee For Different Assessment Years Against The Separate Orders Dated 15.02.2024 & 14.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In Both The Appeals, Therefore, Both The Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. Ita No.604/Kol/2024 Is Taken As Lead Case For Narration Of Facts. 2. Ita No.604/Kol/2024 - The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 131Section 250Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri

M/S. Utkal Builders Ltd., Bhubaneshwar vs. DCIT, Circle - 1(1), Kolkata

In the result, this appeal of the assessee is allowed not only on legal ground of violation of principles of natural justice but also on merits

ITA 604/KOL/2024[2016-17]Status: DisposedITAT Kolkata12 Sept 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.604&605/Kol/2024 Assessment Years: 2016-17 & 2017-18 M/S Utkal Builders Ltd…....…….…....…………….......…....………....Appellant Plot No.777, Virayatan Saheed Nagar, Bhubaneshwar, Khorda, Orissa – 751007. [Pan: Aaacu5502C] Vs. Dcit, Circle-1(1), Kolkata……............................................…..…..... Respondent Appearances By: Shri S. M. Surana, Ar & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 18, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee For Different Assessment Years Against The Separate Orders Dated 15.02.2024 & 14.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Common Issues Are Involved In Both The Appeals, Therefore, Both The Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. Ita No.604/Kol/2024 Is Taken As Lead Case For Narration Of Facts. 2. Ita No.604/Kol/2024 - The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 131Section 250Section 68

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri