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 5 KOLKATA vs. PREMIER TIE UP PVT LTD

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

13. So far as the submission on behalf of the petitioners that the agreement was prior to the insertion of Sub-section (5) of Section 12 read with Seventh Schedule to the Act and therefore the disqualification under Sub-section (5) of Section 12 read with Seventh Schedule to the Act shall not be applicable and that once an arbitrator

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

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

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

KALI PADIP CHAUDHARI FOUNDATION vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

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

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

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

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOL-1

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

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

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-1, KOLKATA vs. M/S. CANTON VINIMAY PVT LTD

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

8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S SAGAR FINTRADE PVT. LTD.(NOW MERGED WITH M/S. LUCKY HOLDING PRIVATE LTD )

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

8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME

PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA vs. M/S. PAVITRA TREXIM PVT LTD

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

8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. CANTON VINIMAY PVT LTD(NOW M/S. LUCKY HOLDINGS PVT LTD)

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

8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME

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

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

8 genuineness of its activities and grant a registration only if he is so satisfied. The said section requires the Commissioner to be so satisfied in order to ensure that the object of the trust and its activities are charitable since the consequence of such registration is that the trust is entitled to claim benefits under sections

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

8 genuineness of its activities and grant a registration only if he is so satisfied. The said section requires the Commissioner to be so satisfied in order to ensure that the object of the trust and its activities are charitable since the consequence of such registration is that the trust is entitled to claim benefits under sections

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

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

13) of the Act which defines the term “business”. Elaborate reference was made to the decision of the Hon’ble Supreme Court in G. Venkataswami Naidu and Company Versus CIT 35 to explain as to how the adventure is in the nature of trade. It is submitted that the Hon’ble Supreme Court has laid down the test

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

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

13) of the Act which defines the term “business”. Elaborate reference was made to the decision of the Hon’ble Supreme Court in G. Venkataswami Naidu and Company Versus CIT 35 to explain as to how the adventure is in the nature of trade. It is submitted that the Hon’ble Supreme Court has laid down the test

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

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

13) of the Act which defines the term “business”. Elaborate reference was made to the decision of the Hon’ble Supreme Court in G. Venkataswami Naidu and Company Versus CIT 35 to explain as to how the adventure is in the nature of trade. It is submitted that the Hon’ble Supreme Court has laid down the test

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

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

13) of the Act which defines the term “business”. Elaborate reference was made to the decision of the Hon’ble Supreme Court in G. Venkataswami Naidu and Company Versus CIT 35 to explain as to how the adventure is in the nature of trade. It is submitted that the Hon’ble Supreme Court has laid down the test