COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

TDS, KOLKATA -Versus- ABP PRIVATE LIMITED Appearance: Mr. Tilak Mitra, Adv. ...for the appellant. Mr. J.P. Khaitan, Sr. Adv. Mr. Agnibesh Sengupta, Adv. Mr. S. Datta, Adv. Ms. Anupa Banerjee, Adv. . . . for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 20th March, 2023 The Court : This appeal filed by the revenue

PRINCIPAL COMMISSIONER OF INCOME TAX(TDS) , KOLKATA vs. NIRMAL KUMAR KEJRIWAL

In the result, the appeal filed by the

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

TDS) KOLKATA -Versus- NIRMAL KUMAR KEJRIWAL Appearance: Mr. Soumen Bhattacharyya, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE BIVAS PATTANAYAK Date : 22nd July, 2022. The Court : This appeal filed by the revenue under Section 260A of the Income

THE PRINCIPAL COMM OF INCOME TAX 3 , KOLKATA vs. M/S SHALINI PROPERTIES & DEVELOPERS PVT LTD

The appeal stands dismissed, consequently the

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: January 3, 2022. [Via Video Conference] Appearance : Mr. Tilak Mitra, Adv. Mr. A. Bhowmik, Adv. … For The Appellant/Revenue Mr. Chayan Gupta, Adv. Mr. Soumyajyoti Nandy, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 28Th February, 2017 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In Ita No. 171/Kol/2013 For The Assessment Year 2009-10. The Revenue Has Raised The Following Substantial Questions Of Law For Our Consideration :-

JUSTICE HIRANMAY BHATTACHARYYA Date: January 3, 2022. [Via video conference] Appearance : Mr. Tilak Mitra, Adv. Mr. A. Bhowmik, Adv. … for the appellant/revenue Mr. Chayan Gupta, Adv. Mr. Soumyajyoti Nandy, Adv. … for the respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th February

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/89/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA VS M/S ITC LTD For Appellant : Mr. Prithu Dudhoria, Advocate For Respondent : Mr. J.P. Khaitan, Senior Advocate Ms. Nilanjana Banerjee Pal, Advocate Heard on : July 21, 2025 Judgment on : July 21, 2025 1. T.S. SIVAGNANAM, CJ : This appeal filed by the revenue under Section 260A

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

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

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

JUSTICE SUPRATIM BHATTACHARYA ITA/79/2010 JET AGE SECURITIES PRIVATE LIMITED VERSUS COMMISSIONER OF INCOME TAX, KOLKATA-III Appearance:- Mr. J.P. Khaitan, Sr. Adv. Mr. Sanjay Bhaumik, Adv. Mrs. Swapna Das, Adv. Mr. Siddhartha Das, Adv. .….For the Appellant. Mr. Tilak Mitra, Adv. …..For the Respondent. ITA NO. 79 OF 2010 Page 2 of 12 JUDGMENT (Judgment of the Court was delivered

COMMISSIONER OF INCOME TAX, KOLKATA XIX, KOLKATA vs. M/S SANDERSON AND MORGANS

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case

COMMISSIONER OF INCOME TAX, CENTRAL II, KOLKATA vs. HALDIRAM BHUJIWALA LIMITED

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 7Th February, 2024 Appearance: Mr. Vipul Kundalia, Adv. Mr. Soumen Bhattacharjee, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Ms. Swapna Das, Adv. Mr. Asit Kumar De, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel Along With Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant/Department & Sri J. P. Khaitan, Learned Senior Counsel Assisted By Sri Ananda Sen, Smt. Swapna Das & Sri Asit Kumar De, Learned Advocates For The Respondent/Assessee.

TDS can not be treated as income because the job is to be performed and bills are raised and income is recognized. Further it’s not the AO’s case that the expenses were not actually laid out or they were not laid out for the purpose of the Appellant’s business. It is also not the AO’s case

PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

In the result, the appeal is partly allowed and the question nos

Bench: : The Hon’Ble Justice T.S. Sivagnanam

JUSTICE HIRANMAY BHATTACHARYYA Date : 3rd August, 2022. Appearance: Mr. Tilak Mitra, Adv. ...for the appellant. Mr. Ranjeet Kumar Murarka, Sr. Adv. Mr. Vivek Murarka, Adv. Mr. Dibanath Dey, Adv. ...for the respondent. The Court:- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 12, 2022 Appearance : Ms. Smita Das De, Adv. ….for appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …for respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order of the Income Tax Appellate Tribunal “C” Bench

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

In the result, the appeal filed by the revenue is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

JUSTICE HIRANMAY BHATTACHARYYA Date : 16th December, 2021. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the composite order dated 5th April, 2017 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the ‘Tribunal’ in short) in ITA No.866/Kol/2012 and ITA No.932/2012

COMMISSIONER OF INCOME TAX 14 KOLKATA vs. RAMESH CHAND GUPTA

In the result, the appeal filed by the revenue is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

JUSTICE HIRANMAY BHATTACHARYYA Date : 16th December, 2021. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the composite order dated 5th April, 2017 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the ‘Tribunal’ in short) in ITA No.866/Kol/2012 and ITA No.932/2012