PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ORIENT PAPER AND INDUSTRIES LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 12, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Mr. Pratyush Jhunjhunwala, Adv. …For Respondent Ga/1/2022 The Court :- Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Pratyush Jhunjhunwala, Learned Advocate For The Respondent. There Is A Delay Of 202 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & We Find That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

delay in filing the appeal is condoned. ITAT/164/2022 This appeal filed by the revenue under Section 260(A) of the Income

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

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

260 A (7) of the Act as also Section 103 and Order 41 Rule 33 CPC to explain the powers of this Court. Further to explain the powers of the 31 AIR 1967 (SC) 455 32 AIR 1958 Bombay 143 33 (2004) 2 SCC 120 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 37 of 150 Court, reliance