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

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 to treat the refund of excess salary as a deduction from the salary on an erroneous premise

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. ASISH KUMAR GHOSH

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St April, 2022 Appearance :-

Section 68 of the Act. The said application was allowed as prayed for. Aggrieved by the same, the revenue has filed ITAT 73 of 2021, which is yet to be admitted. As noted above, the assessee did not wish to contest the matter and precisely for such reason had filed a declaration under VSV Act on 30th October

PRINCIPAL COMMISSIONER OF INCOME TAX -1 KOLKATA vs. ASISH KUMAR GHOSH

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St April, 2022 Appearance :-

Section 68 of the Act. The said application was allowed as prayed for. Aggrieved by the same, the revenue has filed ITAT 73 of 2021, which is yet to be admitted. As noted above, the assessee did not wish to contest the matter and precisely for such reason had filed a declaration under VSV Act on 30th October

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

Section 5 of the Limitation Act, 1963 (hereinafter referred to as the 1963 Act) for condoning the delay in filing the Review Application being RVW 2 of 2022. The Review Application arises out of judgment and order dated 19th August, 2019 passed in WP.CT 153 of 2019 by which a judicial review in the form of a writ petition

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. BEEKAY STEEL INDUSTRIES LIMITED

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 is allowed and disposed of. ITAT 177 of 2021 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 20th November, 2018 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) in ITA/954/Kol/2017 for the assessment year 2012-13. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ORCHID GRIHA NIRMAN PVT LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated January 31, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. ..For The Respondent The Court :- We Have Heard Mr. P.K. Bhowmick, Learned Standing Counsel For The Appellant/Revenue Duly Assisted By Mr. Asok

condonation of delay is disposed of. ITAT/108/2021 This appeal filed by the revenue under Section 263A of the Income Tax Act, (the Act) is directed against the order of the Income Tax Appellate Tribunal “C” Bench Kolkata (Tribunal) dated 26th September, 2018 in ITAT/569/Kol/2015 for the assessment year 2006-07. The revenue has raised the following substantial questions

COMMISSIONER OF INCOME TAX, KOLKATA-XII, KOLKATA vs. MANOJ MURARKA

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

Section 260A of the Income Tax Act, is directed against the order dated 21st May, 2004 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA No. 1239/Kol/2003 and ITA No.1180/Kol/2003 for the assessment year 1998-99. The appeal was admitted on 28th November, 2011 on the following substantial questions of law: 2 (i) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX -4 , KOLKATA vs. M/S. SHELTER PROJECT LTD

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

condonation of delay stands allowed. Re: ITAT/60/2020 We have perused this appeal filed under Section 260A of the Income Tax Act, 1961(the Act) as directed against the order dated 17th October, 2018 passed by the Income Tax Appellate Tribunal, A Bench, Kolkata in ITA No.737/Kol/2014 for the assessment year 2009-10. The revenue has raised the following substantial question

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. ABA EARTHLINE COMMUNICATIONS LTD

In the result, the appeal is allowed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St August, 2022. Appearance:-

condonation of delay is allowed. ITAT/111/2021 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 9th November, 2018, passed by the Income Tax Appellate Tribunal “D” Bench, Kolkata (Tribunal) in I.T.A No. 1141/Kol/2017 for the assessment year 2012-13. The revenue has raised

PRINCIPAL COMM OF INCOME TAX CENTRAL , KOLKATA 2 vs. M/S HOOGLY MILLS CO LTD

The appeal stands disposed of on the ground of low tax

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

4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA No. GA 2 of 2018 (Old No. GA 93 of 2018) in ITAT 10 of 2018 PRINCIPAL COMM. OF INCOME TAX, CENTRAL-2, KOLKATA Vs M/S. HOOGHLY MILLS CO. LTD. AND IA No. GA 1 of 2018 (Old No. GA 92 of 2018) in ITAT

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA vs. M/S EXIDE INDUSTRIES LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 14, 2022. [Via Video Conference] Appearance : Mr. S.N. Dutta, Adv. … For The Appellant Mr. Abhratosh Majumdar, Sr. Adv. Ms. Nilanjana Banerjee Pal, Adv. … For The Respondent The Court : We Have Heard Mr. S.N. Dutta, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. Abhratosh Majumdar, Learned Senior Counsel, Duly Assisted By Ms. Nilanjana Banerjee Pal, Learned Counsel For The Respondent/Assessee.

condone delay application sworn in by the Principal Commissioner of Income Tax, Kolkata. To say the least there is absolutely no explanation for the inordinate delay. As pointed out by the learned senior counsel for the respondent, order passed by the Tribunal has been given effect to by the assessing officer by passing an order dated 08.03.2019 under Section 254/144C

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL KOLKATA 2 vs. DEEP HOLDING PVT LTD

In the result, the appeal is dismissed

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

condone delay application [GA/1/2024] is allowed. The short question involved in this appeal is whether the Principal Commissioner of Income Tax (PCIT) could have exercised his jurisdiction under Section 263 of the Act. Essentially the matter pertains to estimation of income and estimation of profit. It is not the case of the PCIT that the assessing officer did not consider

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BROLLY DEALCOM LLP

Accordingly, the appeal (ITAT/48/2021) stands dismissed

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

condonation of delay (IA No.GA/1/2021) is allowed. Re: ITAT/48/2021: 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 1st February, 2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITA No.1543/Kol/2013 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. LONG VIEW TEA CO. LTD.

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 3, 2022. [Via Video Conference] Appearance : Mr. Asok Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Soumya Kejriwal, Adv. Mr. Anand Agarwal, Adv. ..For The Respondent The Court : We Have Heard Mr. Asok Bhowmik, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. J.P. Khaitan, Learned Senior Counsel Duly Assisted By Mr. Soumya Kejriwal & Mr. Anand Agarwal, Learned Counsel For The Respondent/Assessee.

condonation of delay is allowed. ITAT No. 237 of 2018 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 7th June, 2017 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata (Tribunal) in ITA No. 1570/Kol/2014 for the assessment year

PR. CIT CENTRAL 1 KOLKATA vs. SIDHANT GUPTA

In the result, the appeals are allowed and the order passed by the learned

Bench: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) challenging the orders dated 24th April, 2019 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata (Tribunal) in ITA No.232/Kol/2017 and C.O. No. 37/Kol/2017 and ITA No.234/Kol/2017 and C.O. No.27/Kol/2017 respectively, both

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL - 1 KOLKATA vs. SHRI SANJAY DHINGRA

In the result, the appeals are allowed and the order passed by the learned

Bench: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) challenging the orders dated 24th April, 2019 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata (Tribunal) in ITA No.232/Kol/2017 and C.O. No. 37/Kol/2017 and ITA No.234/Kol/2017 and C.O. No.27/Kol/2017 respectively, both

PRINCIPAL COMMISSIONER OF INCOME TAX-4,KOLKATA vs. M/S. TANTIA CONSTRUCTION LTD

In the result, the appeals are allowed and the order passed by the learned

Bench: :

condonation of delay is allowed. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) challenging the orders dated 24th April, 2019 passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata (Tribunal) in ITA No.232/Kol/2017 and C.O. No. 37/Kol/2017 and ITA No.234/Kol/2017 and C.O. No.27/Kol/2017 respectively, both