COMMISSIONER OF INCOME TAX, KOLKATA XIX vs. KARTICK CHANDRA DHAR

The appeal stands dismissed and the substantial questions of law

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 2Nd March, 2023 Appearance : Mr. Amit Sharma, Adv. …For Appellant The Court : - This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 08.4.2011 Passed By The Learned Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 1595 /Kol/2010 For The Assessment Year 2006-2007. This Appeal Was Admitted By Order Dated September 28, 2011 On The Following Substantial Question Of Law : (I) ‘Whether The Learned Tribunal Below Committed Substantial Error Of Law In Upholding The Decision Of The Cit(A) In Deleting The Disallowance Of Expenses Made Under The Head “Carriage Charge” Of Rs.21,83,220/- Under Section 40(A)(Ia) For Which Tds Has Not Been Deducted Under Section 194C Of The Income Tax Act, 1961 Without Deciding The Same Question At All? (Ii) Whether The Learned Tribunal Below Committed Substantial Error Of Law In Upholding The Order Of Cit(A) In Deleting The Disallowance Of Expenses Made Under The Head “Wages” In Respect Of Rs.10,44,230/- Without Deciding The Same Question At All ?

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 08.4.2011 passed by the Learned Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No. 1595 /Kol/2010 for the Assessment Year 2006-2007. This appeal was admitted by order dated September 28, 2011 on the following substantial question of law : (i) ‘Whether the learned Tribunal

THE COMMISSIONER OF INCOME TAX, KOLKATA-XI,KOLKATA vs. M/S CLASSIC CREATION

The appeal stands disposed of on the ground of low tax effect

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 28Th July, 2025. Appearance : Mr. Prithu Dudhoria, Adv. …For Appellant.

260A of the Income Tax Act, 1961 (the Act) challenging the order dated 12.7.2012 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (the Tribunal) in ITA No./358/Kol/2012 for the assessment year 2008-09. The revenue has raised the following substantial questions of law for consideration : “I. Whether on the facts and in the circumstances of the case

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

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 for the assessment year 2008-09. 2 The revenue has raised the following substantial questions of law for consideration

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

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 for the assessment year 2008-09. 2 The revenue has raised the following substantial questions of law for consideration

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

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 and in the circumstances

THE COMMISSIONER OF INCOME TAX, KOLKATA -XX, KOLKATA vs. THE MAYFAIR HOSPITAL

The appeal stands dismissed and the substantial questions of law

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 2Nd March, 2023 Appearance : Mr. Amit Sharma, Adv. …For Appellant The Court : - This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 30.5.2012 Passed By The Learned Income Tax Appellate Tribunal “A” Bench, Kolkata In I.T.A. No. 193/Kol/2012 For The Assessment Year 2008-2009. The Revenue Has Suggested The Following Substantial Questions Of Law For Consideration:- I) Whether On The Facts & In The Circumstances Of The Case, The Learned Income Tax Appellate Tribunal Erred In Deleting The Addition Incurred By The Hospital For Doctor’S Charges, Pathology Charges, Doctor’S Fees & Commission Payment Under Section 40(A)(Ia) Read With Section 194 Of The Income Tax Act, 1961? Ii) Whether The Provision Can Exempt Those Deductors Who Make Payment To Its Clients Within A Previous Year But Not Comply With The Tds Provisions In Terms Of Chapter-Xvii-B Out Of Purview Of Section 40(A)(Ia) Of The Income Tax Act, 1961 ?

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 30.5.2012 passed by the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata in I.T.A. No. 193/Kol/2012 for the Assessment Year 2008-2009. The revenue has suggested the following substantial questions of law for consideration:- I) Whether on the facts and in the circumstances

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.

260A of the Act, 1961. Submission(s) : 8. Learned counsel for the appellant referred to the provisions of Section 145 of the Act, 1961 and submits that the respondent assessee should 4 have first included the aforesaid differential amount of Rs.3,74,85,859/- in the books and thereafter should have claimed expenses. In other words, the entire receipts

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.

260A of the Act, 1961. Submission(s) : 8. Learned counsel for the appellant referred to the provisions of Section 145 of the Act, 1961 and submits that the respondent assessee should 4 have first included the aforesaid differential amount of Rs.3,74,85,859/- in the books and thereafter should have claimed expenses. In other words, the entire receipts

SMT. CHETNA JAIN vs. COMMISSIONER OF INCOME TAX

The appeal is allowed and the order passed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Ananda Sen, Adv. ….For Appellant. Mr. Smarajit Roychowdhury, Adv. …For Respondent

260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated 5th August 2016 passed by the Accountant Member of the Income Tax Appellate Tribunal, Kolkata “C” (SMC) Bench in ITA/222/KOL/2014 for the assessment year 2005-06 (Financial Year 2004-05). The assessee has raised the following substantial questions of law for consideration: “Whether

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA vs. EMC LTD

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

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 27th May, 2020 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (in short the ‘Tribunal’) in ITA No.2149/Kol/2017 for the assessment year 2014- 15. The revenue has raised the following substantial questions of law for consideration: 2 i) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 5, KOLKATA vs. BAJAJ PARIVAHAN PRIVATE LIMITED

In the result, the appeal fails and the same stands dismissed

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

260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 21st October, 2016 passed by the Income Tax Appellate Tribunal, D-Bench, Kolkata (the ‘Tribunal’) in ITA Nos.1107/Kol/2016 for the Assessment Year 2011-12. The revenue has raised the following substantial questions of law for consideration: i) Whether on the facts and the circumstances

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 :

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated May 10, 2024 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata (the Tribunal) in ITA No.1068/Kol/2017 & 1222/Kol/2017, both relating to the Assessment Year 2010-11. Two appeals have been filed before the learned Tribunal – one by the assessee and the other

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed

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

260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated 5th February, 2021 passed by the Income Tax Appellate Tribunal, A Bench, Kolkata (Tribunal) in ITA No. 254/Kol/2020 for the Assessment Year 2015- 16. The revenue has raised the following questions of law for consideration: (ii) Whether on the facts and circumstances

COMMISSIONER OF INCOME TAX, (TDS) KOLKATA vs. HERITAGE HEALTH TPA PVT. LTD.

The appeal stands disposed of along with the

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

TDS), KOLKATA -VS- HERITAGE HEALTH TPA PVT. LTD. BEFORE: HON’BLE JUSTICE T.S. SIVAGNANAM AND HON’BLE JUSTICE HIRANMAY BHATTACHARYYA DATE: 7TH MARCH 2022. Mr. P.K. Bhowmick, Adv., for appellant/petitioner. Mr. J.P. Khaitan, Sr. Adv., for respondent. The Court: This appeal by the revenue, filed under section 260A

COMMISSIONER OF INCOME TAX, (TDS), KOLKATA vs. MEDIA WORLDWIDE PVT. LTD.

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

TDS), KOLKATA -Versus- MEDIA WORLDWIDE PVT. LTD. Appearance: Mr. Smarajit Roychowdhury, Adv. ...for the appellant. Mr. Ananda Sen, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th December, 2021. The Court : This appeal filed by the revenue under Section 260A

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

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE

Accordingly, the appeal fails and the same is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 18.6.2024 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA/1084/Kol/2023 for the assessment year 2013-14. The revenue has raised the following substantial questions of law for consideration : “1. Whether on the facts and in the circumstances of the case

PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI vs. SMT NIRMALI BHADRA

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

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, “B” SMC Bench, Kolkata (the Tribunal) in ITA No.77/Kol/2019 for the assessment years 2010-11. The revenue has raised the following substantial question of law for consideration: 2 (i) Whether the Learned