PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SRI RAHUL SARAF

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 Hiranmay Bhattacharyya Date : September 20, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. Ms. Doyel Dey, Adv. …For Appellant. Mr. Soumitra Chowdhury, Adv. Mr. Avra Mazumder, Adv. Mr. Pranabesh Sarkar, Adv. Mr. Suman Bhowmik, Adv. Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. Sourendra Nath Banerjee, Adv. …For Respondent

condonation of delay is allowed. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 9th August, 2023 passed by the Income Tax Appellate Tribunal, “B” Bench Kolkata in ITA (S.S.) A. No.:117/Kol/2022 for the assessment year 2009-10. 2 The revenue has raised the following

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

In the result, the appeal filed by the revenue is dismissed and

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

condonation of delay stands disposed of. ITAT No. 96 of 2021 4. This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act for brevity) is directed against the order dated 15th January, 2020 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in ITA No. 707/Kol/2019 for the assessment year

PRINCIPAL COMM OF INCOME TAX CENTRAL 1, KOLKATA vs. M/S BASIL INTERNATINAL LTD

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

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 5, 2022. Appearance: Mr. Soumen Bhattacharjee, Adv. … For Appellant Ga/1/2018(Ga/200/2018) The Court : We Have Heard Mr. Soumen Bhattacharjee, Learned Standing Counsel Appearing For The Appellant. There Is A Delay Of 523 Days In Filing This Appeal. Though Notice Has Not Been Served On The Respondent Assessee, The Learned Standing Counsel Has Reported That The Case Will Not Be Pursued By The Department On Account Of The Low Tax Effect, We Exercise Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

condone the delay in filing the appeal. Accordingly, the application is allowed. ITAT/13/2018 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the common order dated 24th Februar7y, 2016 2 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata (the Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BOSCON LEATHER PRODUCTS PVT LTD

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 23Rd April, 2025

condone the delay in filing the appeal. Accordingly, the application GA 1/2025 is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 7th November, 2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in ITA No.822/Kol/2023 for the assessment year

MANISH BAID vs. INCOME TAX OFFICER, WARD 22(4) KOLKATA AND ORS

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 13Th December, 2023 Appearance : Mr. Rajarshi Chatterjee, Adv. …For Appellant Mr. Amit Sharma, Adv ….For Respondent The Court : - We Have Heard Learned Counsel On Either Side. There Is A Delay Of 163 Days In Filing The Appeal. We Are Satisfied With The Explanation Offered By The Petitioner & The Delay In Filing The Appeal Is Condoned & The Application Ga/1/2023 Is Allowed. The Assessee Has Preferred This Appeal Under Section 260A Of The Income Tax Ac 1961 Challenging The Order Dated 10.11.2022 Passed By The Income Tax Appellate Tribunal A Bench, Kolkata (The Tribunal) In Itat No. 530/Kol/2018 For The Assessment Year 2014-15 & The Order Dated 35 Of 2023 In Ma 7/Kol/2023. The Assessee Raised The Following Substantial Questions Of Law For Consideration:

delay in filing the appeal is condoned and the application GA/1/2023 is allowed. The assessee has preferred this appeal under Section 260A of the Income Tax Ac 1961 challenging the order dated 10.11.2022 passed by the Income Tax Appellate Tribunal A Bench, Kolkata (the Tribunal) in ITAT No. 530/Kol/2018 for the assessment year 2014-15 and the order dated