PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

JUSTICE RAJARSHI BHARADWAJ ITA 125 of 2018 PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA VERSUS M/S. ITC LIMITED Appearance: Mr. Omnarayan Rai, Adv. Mr. Prithu Dudhoria, Adv. …..for the Appellant Mr. J. P. Khaitan, Sr. Adv. Ms. Nilanjana Banerjee Pal, Adv. …..for the Respondent Index Pages I. Facts 2-5 II. Substantial questions of law 5 III. Operating licence agreement

COMMISSIONER OF INCOME TAX, KOL-I, KOL vs. M/S. JINDAL INDIA LTD.

In the result, the appeal filed by the revenue

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 16Th March, 2023 Appearance : Mr. Smarajit Roychowdhury, Adv. ...For The Appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Sanjoy Bhowmick, Adv. Ms. Swapna Das, Adv. ...For The Respondent. The Court : 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 30Th November, 2010 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In Ita No.368 & 369/Kol/2010 Years 2005- 06 & 2006-07. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration:

JUSTICE HIRANMAY BHATTACHARYYA Date : 16th March, 2023 Appearance : Mr. Smarajit Roychowdhury, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Sanjoy Bhowmick, Adv. Ms. Swapna Das, Adv. ...for the respondent. The Court : 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 30th

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S RAMKRISHNA FORGINGS LTD

In the result the appeal is partly allowed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant Mr. S.M. Surana, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …For Respondent

JUSTICE HIRANMAY BHATTACHARYYA Date : 8TH FEBRUARY, 2023 Appearance : Mr. Tilak Mitra, Adv. …for appellant Mr. S.M. Surana, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …for respondent The Court : - Heard learned Counsel for either side. This appeal filed by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated

PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA vs. M/S LANDIS GYR

In the result, the substantial questions of law (i)

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd April, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ...For The Appellant Mr. Asim Choudhury, Adv. Mr. Soham Sen, Adv. ...For The Respondent. The Court : 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 October 17, 2018 Passed By The Income Tax Appellate Tribunal, “C” Bench, Kolkata (The Tribunal) In Ita No.524/Kol/2017 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration:

JUSTICE HIRANMAY BHATTACHARYYA Date : 3rd April, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. ...for the appellant Mr. Asim Choudhury, Adv. Mr. Soham Sen, Adv. ...for the respondent. The Court : 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 October 17, 2018 passed by the Income

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

JUSTICE RAJARSHI BHARADWAJ Date : 21st May 2024. Appearance: Mr. Soumen Bhattacharjee, Advocate Ms. Doyel Dey, Advocate … for the appellant. Mr. Ananda Sen, Advocate. Mr. Sabysaschi Mandal, Advocate … for the respondent. 1. Heard Sri Soumen Bhattacharjee, learned junior standing counsel for the appellant and Sri Ananda Sen, learned advocate for the respondent/assessee. 2. This appeal was under Section 260A

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

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

JUSTICE HIRANMAY BHATTACHARYYA I.A NO. GA/2/2017(Old No. GA/2021/2017) In ITAT 230 of 2017 PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL Vs M/S. EASTERN COALFIELDS LTD. Appearance:- Mr. S.N. Dutta, Adv. Mr. Manabendranath Bandyopadhyay, Adv. ….for the appellant. Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. …..for the respondent. ITAT 230 of 2017 Page

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. MCLEOD RUSSEL INDIA LTD.

Would be that the agricultural income itself would become liable

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 30, 2021. Appearance : Mr. P. K. Bhowmik, Adv. Mr. Soumen Bhattacharjee, Adv. … For The Appellant Mr. Asim Chaudhury, Adv. …For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act, In Brevity) Is Against The Order Dated 8Th October, 2015 Passed By The Income Tax Appellate Tribunal “C” Bench, Kolkata In Ita Nos. 262 & 263/Kol/2013 For The Assessment Years 2008-09 & 2009-10. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration:

JUSTICE HIRANMAY BHATTACHARYYA Date: November 30, 2021. Appearance : Mr. P. K. Bhowmik, Adv. Mr. Soumen Bhattacharjee, Adv. … for the appellant Mr. Asim Chaudhury, Adv. …for the respondent The Court : This appeal by the Revenue filed under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) is against the order dated 8th October, 2015 passed by the Income

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 4 vs. EVEREADY INDUSTRIES INDIA LIMITED

In the result, the appeal (ITAT/233/2018) is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th November, 2021 Appearance :-

JUSTICE HIRANMAY BHATTACHARYYA Date : 30th November, 2021 Appearance :- Mr. Smarajit Roychowdhury, Mr. Ashok Bhowmick, Advs. … For Appellant Mr. Asim Choudhuri, Advs. … For Respondent The Court : 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 18th October, 2017 passed by the Income Tax Appellate Tribunal

M/S C AND E LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA 4 KOLKATA

In the result, the appeal filed by the assessee is allowed and the order

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

JUSTICE HIRANMAY BHATTACHARYYA ITAT/135/2023 (IA NO: GA/1/2023) M/S. C AND E LIMITED VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA – 4, KOLKATA Appearance:- Mr. J.P. Khaitan, Sr. Adv. Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. Mr. Arindam Halder, Adv. .….For the Appellant. Mr. Prithu Dudheria, Adv. …..For the Respondent. ITAT 135 of 2023 REPORTABLE Page 2 of 13 JUDGMENT

COMMISSIONER OF INCOME TAX, KOL-III vs. M/S. KOTHARI GLOBAL LTD.

The appeals are dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

JUSTICE RAJARSHI BHARADWAJ Date : 30th November, 2023 Appearance : Sri Tilak Mitra, Adv. ..for the appellant. Sri S.M. Surana Adv. Sri Bhaskar Sengupta, Adv. ...for the respondent. The Court : We have heard Sri Tilak Mitra, learned counsel appearing for the appellant/revenue and Sri S.M. Surana, learned counsel for the respondent/assessee. This appeal was admitted on 12th August, 2014 on the following

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-3, KOLKATA vs. SIKARIA INFRAPROJECTS PVT. LTD.

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

JUSTICE RAJARSHI BHARADWAJ Date : 24th June, 2024. Appearance: Mr. Tilak Mitra, Adv. … for the appellant. 1. Mr. Tilak Mitra, learned standing Counsel appears for the appellant. 2. This appeal was admitted by order dated 28.06.2018 on the following substantial question of law: “whether the Commissioner (Appeals) or the Appellate Tribunal have any authority to make a rough-and-ready assessment

COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA vs. M/S. ISPAT INDUSTRIES LIMITED

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 4Th May, 2022. Appearance:- Mr. Prithu Dudheria, Adv.

JUSTICE HIRANMAY BHATTACHARYYA Date : 4TH MAY, 2022. Appearance:- Mr. Prithu Dudheria, Adv. …for Appellant Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. … for respondent The Court : 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 February 21, 2006, passed by the Income Tax Appellate