PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S Y R TRADERS PVT LTD

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

Section 264 of the said Act for the assessments year 2016-17 and 2017-18 refusing to condone the delay cannot be sustained and the same should be set aside. 11. In so far as the rejection order passed in respect of the assessment year 2018-19 is concerned, he would submit that since the respondent no.2 has proceeded

M/S SHEO SHAKTI COKE INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 37, KOLKATA

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

condoned. The Review application being RVW 2 of 2022 be heard on merits. 10. The office is directed to register the review application. 11. CAN 1 of 2025 is accordingly disposed of. RVW 2 of 2022 1. The present review application arises out of the judgment dated 19.08.2019 passed in WP.CT 153 of 2019 The review has been assigned

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SEVEN STAR STEELS LTD

Appeal stands dismissed and the

Bench: :

condonation of delay being IA No: GA/1/2025 is allowed. This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 5.3.2024 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in I.T.(SS)A No. 118/Kol/2023, C.O. No.15/Kol/2023 for the assessment year 2015-16. The revenue

AKHILESH SINGH vs. INCOME TAX OFFICER WARD 13/4 KOLKATA

Bench: HON'BLE JUSTICE DEBANGSU BASAK,HON'BLE JUSTICE MD. SHABBAR RASHIDI

Section 260A of the Income Tax Act, 1961 is at the behest of the assessee and directed against the order dated June 12, 2025 passed by the Income Tax Appellate Tribunal, SMC Bench, Kolkata in ITA/2216/Kol/2024 relating to the assessment year 2017-2018. The learned Advocate appearing for the appellant submits that, the appellant is an individual assessee. The appellant

COMMISSIONER OF INCOME TAX, KOLKATA-III vs. M/S. VIVADA INLAND WATERWAYS LTD.

Accordingly, the appeal (ITAT/11/2011) stands dismissed

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

delay in filing the appeal is condoned. 3 We have perused the order passed by the tribunal which is impugned before us and we find that the tribunal has approved the factual finding recorded by the Commissioner of Income Tax (Appeals). The matter pertains to the applicability of the provisions of Section 41(1) of the Act. The tribunal after

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. M/S EASTERN COALFIELDS LTD

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

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 27, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Mr. Rajeev Kumar Agarwal, Adv. …For Respondent. Ga/1/2022 The Court :- We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Rajeev Kumar Agarwal, Learned Counsel For The Respondent. There Is A Delay Of 511 Days In Filing The Appeal. On Perusal Of The Application We Are Satisfied That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. The Delay In Filing The Appeal Is Condoned. Accordingly, The Application For Condonation Of Delay Is Allowed.

condonation of delay is allowed. ITAT/153/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated September 24, 2020 passed by the Income Tax Appellate Tribunal ‘B’ Bench Kolkata (Tribunal) in ITA Nos. 890 & 891 [Kol] of 2019 for the assessment year 2009-2010. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S NARSINGH ISPAT LTD

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : 11Th March, 2024 Appearance : M S. Smita Das De, Adv. Mr. Prithu Dudhoria, Adv. …For Appellant Mr. Kartik Kurmy, Adv. (Vc) Mr. Indranil Banerjee, Adv. Mr. Subrata Mukherjee, Adv. Mr. Debayan Dutta, Adv. …For Respondent. The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel Appearing For The Appellant Revenue & Mr. Kartik Kurmy, Learned Counsel Appearing For The Respondent Assessee. There Is A Delay Of 59 Days In Filing The Present Appeal. We Are Satisfied With The Reasons Given By The Appellant Department For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Condone Delay Petition Is Allowed & Delay In Filing The Appeal Is Condoned.

12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/80/2024 IA No: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS. M/S. NARSINGH ISPAT LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 11th March, 2024 Appearance : M s. Smita Das De, Adv. Mr. Prithu Dudhoria

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 COMMISSIONER OF INCOME TAX 9 KOLKATA vs. RITIN LAKHMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN LAKHMANI

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. RAVISH LAKHMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN LAKHMANI

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. PRAVASH KUMAR LAKMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN LAKHMANI

PRINCIPAL COMMISSIONER OF INCOME TAX 10, KOLKATA vs. SUJIT KUMAR BHAGAT

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

12 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2017 (Old No.GA/2528/2017) ITAT/275/2017 PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA -10, KOLKATA -Versus- SHRI SUJIT KUMAR BHAGAT IA No.GA/1/2017 (Old No.GA/2527/2017) ITAT/275/2017 PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA-10, KOLKATA -Versus- SHRI SUJIT KUMAR BHAGAT BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. CORPORATE ISPAT ALLOYS LTD

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

condonation of delay (IA No.GA/1/2022) stands allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 9th August, 2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in IT(SS)A Nos.113 & 114/Kol/2017 for the assessment years 2010-11 and 2011-12. The revenue

CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Delay condoned. In view of the judgment of this Court in 'Ananda Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Delay condoned. In view of the judgment of this Court in 'Ananda Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. MANINDRA MOHAN MAZUMDAR

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

12 MAT 27 of 2023 with CAN 1 of 2023 CAN 2 of 2023 Regional Provident Fund Commissioner West Bengal & Ors. -Versus- M/s Muramen Travels & Ors. Ms. Aparna Banerjee Mr. Shiv Chandra Prasad …….for the appellants Mr. Anant Kr. Shaw Mr. Ravi Kr. Debey ...... for the respondent No. 1 Mr. Mainak Ganguly .....for the respondent

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

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

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT SUMAN KOTHARI

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises 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/238/2022 This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 15.2.2019 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata [Tribunal] in ITA No.2467/Kol/2017 for the assessment year 2014-15 the revenue