C. I. T., CENTRAL - III, KOLKATA vs. PRADEEP KUMAR DEORA

Appeal stands dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 2Nd March, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. …For Appellant Mr. Avra Mazumder, Adv. Mr. Suman Bhowmik, Adv. Mr. Samrat Das, Adv. …For Respondent The Court : - It Appears From The Record That This Appeal Stood Dismissed On April 28, 2015 For Non Compliance Of The Order Dated March 12, 2015. Mr. Bhattacharjee, Learned Advocate Submits That The Appellant Has Taken Out An Application For Recalling The Order Dated April 28, 2015 Being Ga No. 2513 Of 2017 Which Has Been Renumbered As Ga/2/2017. However, It Has Been Reported By The Department That The Said Application Is Not Traceable In The Department. Mr. Bhattacharjee Files Photocopy Of The Said Application Which Is Taken On Record & The Same Shall Be Treated To Be The Original Till The Original Is Traced Out. The Department Is Directed To Trace Out The Original Application & Tag The Same Along With The Records Of This Case. After Going Through The Averments Contained In The Said Application & Upon Hearing The Learned Advocate For The Respective Parties This Court Is Of The View That The Petitioner Has Shown Sufficient Cause For Non-Compliance Of The Order Dated March 12, 2015. In View Thereof, The Order Of Dismissal Dated April 28,2015 Is Recalled & The Appeal Is Restored To Its Original File & Number.

disallowed and added to its income, the self-same amount being claimed by the official in his individual capacity as an assessee in his own income as an expenses for undertaking the tour on behalf of the company could be allowed to be deleted in course of a block assessment

M/S. SELVEL ADVERTISING PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12, KOLKATA

Accordingly, the appeal (ITAT/75/2010) stands dismissed

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

Assessing Officer in applying the provisions of the second proviso to Section 32(1) of the Income Tax Act, 1961 on block of assets on which 100% depreciation has been prescribed and thus disallowing

C.I.T CENTRAL I vs. J. K. INDUSTRIES LTD.

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

block period 2000-2001. The appeal was admitted on 27.11.2015 on the following substantial questions of law :- i) Whether on the facts and circumstances, the Tribunal is justified in law in holding that payment of Rs.17,05,646/- paid to Lakshmipat Singhania Education Foundation does not come within the purview of Section 40A(9) of the Income

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SUMAN KUMAR

Bench: :

Block E, Ideal Regency, 46 Diamond Harbour Road and a flat at the 4th floor of premises no. 293/3A Diamond Harbour Road, Behala. Mr. Banerjee submits that the source of the fund are the amounts received by SKS as kick backs from the aforesaid two dealers. Significantly the two reports clearly establish the link of funds to the acquisition

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SAJJADBHAI NURUDDIN NANDARBARWAL

Bench: :

Block E, Ideal Regency, 46 Diamond Harbour Road and a flat at the 4th floor of premises no. 293/3A Diamond Harbour Road, Behala. Mr. Banerjee submits that the source of the fund are the amounts received by SKS as kick backs from the aforesaid two dealers. Significantly the two reports clearly establish the link of funds to the acquisition