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

housing projects wholly owned by the State of West Bengal. The Assessing Officer completed the assessment vide order dated 29th December, 2011 holding that the assessee has accepted that possession was handed over. Challenging the said finding, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals)-XII, Kolkata [CIT(A)] specifically contending that possession was not handed

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 5 KOLKATA vs. PREMIER TIE UP PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

21 of the said Act that refer to the commencement of arbitral proceedings.” 85. It is clear and explicit from the above dicta that the conduct of an Arbitrator and his duty to disclose commences and continues from the time of appointment of the Arbitrator till the award is passed. It is a continuous obligation. Any act on the part

PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SMT. SHIKHA ROY

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

21,37,340/-. The case was selected for scrutiny and after issuance of notices under Section 143(2) and 142(1), the case was discussed with the authorised representative of the assessee. The assessing officer noted that the assessee had shown income from rent from house property

PRINCIPAL COMM OF INCOME TAX 4, KOLKATA vs. SRI SANDIP GOSWAMI

The appeal stands disposed of on the ground

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 23, 2021. [Via Video Conference] Appearance : Mr. Radha Mohan Roy, Adv. … For The Appellant Re: Ia No:Ga/1/2017 (Old No. Ga/1842/2017) In Itat/215/2017 The Court : This Application Has Been Filed To Condone The Delay In Preferring The Appeal. We Have Heard Mr. Radha Mohan Roy, Learned Standing Counsel Appearing For The Appellant/Revenue. There Is A Delay Of 21

21 2 days in filing the appeal. Learned standing counsel for the appellant submitted on instruction from the Ministry of Law that the appeal is hit by the Circular issued by the CBDT and cannot be pursued by the Revenue on account of low tax effect. Therefore, we dispense with the issuance of the notice to the respondent and condone

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other

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

21 of 300 iii. to prepare and include a List of Dates pertaining to the question of limitation in the paper book to be filed herein ; c. Stay of the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi in G.A. No. 1735 of 2019 in T.S. No. 6 of 2004 along with other