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

50-77 Page 2 of 77 A.F.R JUDGMENT Surya Prakash Kesarwani, J.: 1. Heard Sri Om Narayan Rai, learned senior standing counsel assisted by Sri Prithu Dudheria, learned junior standing counsel for the appellant and Sri J.P. Khaitan, learned senior advocate assisted by Ms. Nilanjana Banerjee Pal, learned advocate for the respondent. Facts:- 2. The respondent assesse is engaged

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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being 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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

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

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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

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

50 of 300 3.3 OCO/5/2020 Cross Objection in A.P.O No. 91 of 2020 filed by Arvind Kumar Newar and Nand Gopal Khaitan, being the respondent Nos. 1 and 2 respectively. 4. APO NO. 95 OF 2020 Appeal filed by Birla Corporation Limited 4.1 OCO/16/2020 Cross Objection in A.P.O No. 95 of 2020 filed by Pradip Kumar Khaitan, being the respondent

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