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

153 of 2019 S. Simhachalam versus The Union of India & Ors. For the Review Applicant/ Petitioner : Mr. P.C. Das (VC) For the Respondents : Mr. Rakesh Kumar (VC) Judgment Delivered On : 30.01.2026 Supratim Bhattacharya, J.: CAN 1 of 2025 1. This is an application for condonation of delay under the provisions of Section

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. M/S PHALGUNI ENCLAVE PVT LTD

The appeal stands disposed of in

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th May, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For Appellant Mr. S. Kejriwal, Adv. Mr. N. Mittal, Adv. …For Respondent The Court :- It Appears That There Is A Delay Of Twenty Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Delay Condone Petition & We Find That Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Delay In Filing The Appeal Is Condoned. The Petition For Condonation Of Delay Is Allowed. This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act (The Act) Is Directed Against The Order Dated 16.06.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In It(Ss) A No. 24/Kol/2021 & Co 05/Kol/2022 Relating To Assessment Year 2011-12.

condonation of delay is allowed. This appeal has been filed by the revenue under Section 260A of the Income Tax Act (the Act) is directed against the order dated 16.06.2022 passed by the Income Tax Appellate Tribunal “A” Bench Kolkata (the Tribunal) in IT(SS) A No. 24/Kol/2021 and CO 05/Kol/2022 relating to assessment year 2011-12. 2 The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S SALARPURIA PROPERTIES PVT LTD

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

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th August, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Apellant Mr. J.P. Khaitan, Sr. Adv. Mr. Akhilesh Gupta, Adv. Mr. Indranil Banerjee, Adv. ….For Respondent

delay in filing the appeal is condoned. This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 3rd August, 2022 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA/130/Kol/2021 for the assessment year 2010-11. The revenue has raised the following substantial questions