THE COMMISSIONER OF INCOME TAX (TDS) KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD-ITD CEMENTATION)

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

property in the name of the said company. However, the respondents did not take any resolution admitting the complainant as one of the Directors of the said company and delayed the matter. Over the said issue the complainant filed civil suit against the respondents/accused persons. On 30th September, 2012 they proposed the complainant for amicable settlement and handed over three

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

19 of 300 f. Ad interim orders in term of prayers above ; g. Such further and/or other order or orders be passed, direction or directions be given as Your Lordships may deem fit and proper. OCO/12/2020 – Cross Objection in A.P.O. No. 90 of 2020 filed by Pradip Kumar Khaitan, the respondent No. 5 OCO/21/2020 – Cross Objection in A.P.O

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT SIKHA BAGARIA

The appeal is allowed and

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

house hold articles and cloths which are her absolute properties and when she was leading her nuptial life, then Mohanlal gave gold ornaments and other articles worth Rs. 50,000/-. 4. In or about 1995, Sanjay’s father came to Mohanlal with a proposal of Sanjay’s marriage with Madhu. At that time, Sanjay was preparing for pursuing