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 in filing the review applications is condoned. Now, we move on to whether to consider the review applications. In the review applications we are required to consider as to whether the review applicant was able to point out an error apparent on the face of the judgment and order dated 7th August, 2015. Admittedly, the connected appeal arising

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 in filing the review applications is condoned. Now, we move on to whether to consider the review applications. In the review applications we are required to consider as to whether the review applicant was able to point out an error apparent on the face of the judgment and order dated 7th August, 2015. Admittedly, the connected appeal arising

PRINCIPAL CIT , CENTRAL -2, KOLKATA vs. BRIJENDRA KUMAR PODDAR

Bench: : The Hon’Ble Justice T.S.Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 23, 2021. [Via Video Conference] Appearance : Mr. Tilak Mitra, Advocate …For Appellant Mr. R K Murarka, Advocae Mr. S. Roychowdhury, Advocate …For Respondent The Court :- We Are Satisfied With The Reasons Assigned In The Affidavit Filed In Support Of The Application Regarding The Delay In Filing The Appeal. The Delay Is Condoned. The Application Stands Allowed.

delay is condoned. The application stands allowed. 2 This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 22.09.2017, passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA Nos. 93 and 94/Kol/2017 relating to Assessment Years 2006-07 & 2007-08. The revenue

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

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

delay in filing the appeal is condoned. This appeal filed by the revenue under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 29th June, 2016 passed by the Income Tax Appellate Tribunal, A-Bench, Kolkata (the ‘Tribunal’) in ITA No.483/Kol/2013 for the assessment year 2006-07. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI vs. M/S MILLENIUM CONCRETE CREATION PVT LTD

The appeal is dismissed and substantial questions of law are

Bench: :

delay is condoned and the application being GA/1/2022 is allowed. 2 ITAT/159/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 19th August, 2020, passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata, in I.T.A. No. 1820/Kol/2019 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BALAKA VINIMAY PRIVATE LIMITED

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 21St July, 2025 Appearance: Mr. Prithu Dudhoria, Adv. …For Appellant

condonation of delay being IA No: GA/1/2025 is allowed. 3 The assessee has preferred the appeal before the learned Tribunal challenging the order passed by the appellate authority affirming the assessment order passed under Section 143(3) and also assailed the correctness of the penalty order passed under Section 271

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. SMT. JAYASHREE JAYAKAR MOHANKA

The appeal is dismissed

Bench: :

condone the delay in filing the appeal. The application being GA/1/2022 is allowed. 2 ITAT/168/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 11th February, 2019, passed by the Income Tax Appellate Tribunal, Kolkata “D” Bench, Kolkata passed on 6.12.2019 in C.O. Nos.82/Kol/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

In the result, these appeals are allowed and the substantial

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed

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

Section 263 could not have been exercised and such power could have been exercised only when the assessing officer failed to conduct an enquiry which is not the case of the assessee before this Court. With regard to under what circumstances the power under Section 263 could be invoked and the parameters to be fulfilled, reliance was placed