PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2 vs. M/S. EXPERT JEWELLERS PVT LTD

The appeals are disposed of

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

49,798/-. It may have been a little 2 different in the other assessment years. Now, Reliance Industries Limited is also a corporate member of the assessee club. The substantial question of law, which arises, is whether this sum received by the appellant/assessee on account of rent is taxable under the head “Income from house property”? Section

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

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

Housing Society Ltd., St. John Baptist Road, Bandra (West), Mumbai-400 050 (collectively the "Flats" and individually the "Flat"); 3) Various disputes have arisen between the Parties in relation to / concerning the Hotel and/or the Operating Licence in respect of which Suit No. 3885 of 1993, Suit No.3886 of 1993, Suit No.1877 of 1995 and Suit

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

Accordingly, the appeal fails and the same stands dismissed

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

Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed challenging the order dated 22nd July, 2019 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the ‘Tribunal’ in short) in ITA No.1621/Kol/2017 for the assessment year 2010-11. The revenue has raised the following substantial questions of law: (i) Whether the Learned Income

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent

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

49 of 300 respectively. 2.3 OCO/4/2020 Cross Objection in A.P.O No. 90 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 3. APO NO. 91 OF 2020 Appeal filed by Vindya Telelinks Limited 3.1 OCO/13/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Pradip Kumar Khaitan, the respondent