PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

disallowance under Section 14A read with Rule 8D, deduction under Section 801A, deduction under Section 80IC. The assessment was completed under Section 143(3) of the Act by order dated 29.03.2014. Aggrieved by the same, the assessee preferred appeal before the Commissioner of Income Tax (Appeals) 2, Kolkata. The appeal was partly allowed by order dated 27.03.2017. Challenging the said

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

In the result, the appeal filed by the revenue is

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

disallowance of Rs.1,30,77,646/- under Section 40(a)(i) on account of professional and consultancy charges to non residents by ignoring the fact that such fees are subject to tax in India under Section 9(1

COMMISSIONER OF INCOME TAX 14 KOLKATA vs. RAMESH CHAND GUPTA

In the result, the appeal filed by the revenue is

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

disallowance of Rs.1,30,77,646/- under Section 40(a)(i) on account of professional and consultancy charges to non residents by ignoring the fact that such fees are subject to tax in India under Section 9(1

M/S. SHEO SHAKTI COKE INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 37, KOLKATA

In the result, the writ petition is dismissed

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

disallowed the claim for exemption on the sole ground that the purchasing dealer namely the writ petitioner did not manufacture the jewellery in the State of West Bengal but had manufactured the same at Coimbatore in Tamil Nadu state. The bank preferred appeal before the First Appellate Authority which was dismissed by the order dated 16.11.2017. Aggrieved by such order

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD

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

disallowance of Rs.2,59,33,450/- under section 40(a)(i) on account of professional and consultancy charges to non 3 residence by ignoring the fact that such fees are subject to tax in India under section 9(1

SRI JAHAR MATILAL vs. THE COMMISSIONER OF INCOME TAX, KOLKATA-XVIII & ANR.

The appeal is allowed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 13Th August, 2025

disallowing the bad debts on the ground that it was only a provision. In this regard, we were required to examine the factual position and we have done so, as could be seen from the balance sheet as at 31.3.2005 in the Current Assets, Loans and Advances column. It has been stated as follows : Sundry debtors (Stated to be good

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

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

9(1)(vii) of the Act for which the assessee ought to have deducted TDS under Section 195 of the Act. 12. Mr. Rai further contended that the first appellate authority as well as the learned Tribunal proceeded to decide the issue regarding disallowance

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

1) was issued and served upon the assessee on 14.06.2007. The case was represented by Shri Gopal Chandra Biswas, Manager-Finance and a/r of the assessee company. 2. Assessee has debited an amount of Rs. 18,74,034/ in the profit and Loss account. However, the Balance Sheet shows a depreciation of Rs. 3, 00,33,116/- Assessee was requested

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, 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 Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

disallowance under Section 40(a)(ia) read with Section 194C of the Act.” 14. Even assuming that the assessee had not furnished the particulars as required under Sub-Section (7) of Section 194C of the Act in the prescribed form, the maximum that could be done is to impose a fine of Rs.200/- for every day of such non compliance

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant

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

9, KOLKATA VERSUS M/S GIRISH TIKMANI HUF IA NO. GA/2/2021 IN ITAT/168/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI Vs SRI SATYA NARAYAN SARIA Appearance:- Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Soumen Bhattacharya, Adv. .….For the Appellant