PRINCIPAL COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S VODAFONE IDEA LTD

In the result, the appeal (APO/2/2023) is allowed and

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th April, 2023 Appearance : Mr. Pranit Bag Adv. Mr. Anujit Mookherji, Adv. ...For The Appellant Ms. Smita Das De, Adv. ...For The Respondent. The Court : This Intra-Court Appeal By The Writ Petitioner Is Directed Against The Order Dated 28Th November, 2022 In Wpo/2571/2022. The Appellant Had Filed The Writ Petition Challenging An Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 (The ‘Act’) & The Consequential Notice Issued Under Section 148 Of The Act. The Learned Single Bench Dismissed The Writ Petition On The Ground That The Order Has Not Been Passed By An

natural justice. Further, the learned writ Court observed that the order impugned in the writ petition passed under Section 148A(d) of the Act is neither a final assessment nor a demand. Therefore, the assessee can raised all points during the re- assessment proceedings. We have to test the correctness of the reasons assigned by the learned Single Bench

M/S METROCITY DEVELOPER PVT LTD & ANR vs. INCOME TAX OFFICER, WARD 1(2) KOLKATA & ORS

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

JUSTICE HIRANMAY BHATTACHARYYA Date : 25th November, 2021. The Court : This appeal by the assessee filed under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 6th March, 2017 passed by the Income Tax Appellate Tribunal, C-Bench, Kolkata (the ‘Tribunal’) in ITA No.545/Kol/2014 for the assessment year 2008-09. The assessee

COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA vs. M/S. KESORAM IDUSTRIES LIMITED

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 6Th May 2024. Appearance: Mr. Soumen Bhattacharjee, Advocate Mr. Ankan Das, Advocate … For The Appellant. Mr. J. P. Khaitan, Senior Advocate Ms. Nilanjana Banerjee Pal, Advocate. … For The Respondent. 1. Heard Sri Soumen Bhattacharjee, Learned Junior Standing Counsel For The Appellant & Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sm. Nilanjana Banerjee Pal, Learned Counsel For The Respondent Assessee. 2. This Appeal Was Admitted By This Court By Order Dated 31St July 2013 On The Following Substantial Question Of Law:- “Whether On Facts & In The Circumstances Of The Case, The Learned Income Tax Appellate Tribunal Erred In Law In Setting Aside The Order Under Section 147 Of The Income Tax, 1961?”

JUSTICE RAJARSHI BHARADWAJ Date : 6th May 2024. Appearance: Mr. Soumen Bhattacharjee, Advocate Mr. Ankan Das, Advocate … for the appellant. Mr. J. P. Khaitan, Senior Advocate Ms. Nilanjana Banerjee Pal, Advocate. … for the respondent. 1. Heard Sri Soumen Bhattacharjee, learned junior standing counsel for the appellant and Sri J. P. Khaitan, learned senior advocate assisted by Sm. Nilanjana Banerjee Pal, learned

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

JUSTICE RAJARSHI BHARADWAJ Date : 21st May 2024. Appearance: Mr. Soumen Bhattacharjee, Advocate Ms. Doyel Dey, Advocate … for the appellant. Mr. Ananda Sen, Advocate. Mr. Sabysaschi Mandal, Advocate … for the respondent. 1. Heard Sri Soumen Bhattacharjee, learned junior standing counsel for the appellant and Sri Ananda Sen, learned advocate for the respondent/assessee. 2. This appeal was under Section 260A

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. GILLANDERS ARBUTHNOT AND CO LTD

Accordingly, the appeal fails and is dismissed

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Bivas Pattanayak Date : 8Th July, 2025.

JUSTICE BIVAS PATTANAYAK DATE : 8th July, 2025. Mr. Amit Sharma, Adv. …for appellant Mr. Pratyush Jhunjhunwala, Adv. Ms. Sretapa Sinha, Adv. …for respondent. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated May 3, 2024 passed by the Income Tax Appellate Tribunal “C” Bench

PRINCIPAL COMMISSIONER OF INCOME TAX , KOL -3,KOL vs. M/S. WEST BENGAL ESSENCIAL COMMODITIES SUPPLY CORP.LTD,KOL

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

JUSTICE BIVAS PATTANAYAK Date : 21st July, 2022. 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 dated 8th June, 2016 passed by the Income Tax Appellate Tribunal, B” Bench, Kolkata in ITA No.909/Kol/2013 for the assessment years 2005-06. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. SICPA INDIA LTD.

The appeal stands disposed of on the ground of low tax effect

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

JUSTICE HIRANMAY BHATTACHARYYA Date : December 10, 2021. [Via Video Conference] Appearance: Mr. Tilak Mitra, Adv. Mr. Radhamohan Roy, Adv. … for the appellant/Revenue Mr. Somak Basu, Adv. … for the respondent/assessee The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated 9th March, 2016 passed

AI CHAMPDANY INDUSTRIES LTD. vs. COMMISSIONER, INCOME TAX, CENTRAL - II KOLKATA , WEST BENGAL

In the result, we find that the order of the

Bench: : The Hon’Ble Justice T.S. Sivagnanam

JUSTICE SUPRATIM BHATTACHARYA Date : 16th September, 2022 Appearance : Mr. J.P. Khaitan, Sr. Adv. Mr. Saumya Kejriwal, Adv. Mr. Abhijit Guha Ray, Adv. ….for appellant Mr. Tilak Mitra, Adv. … for respondent The Court : This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated January

PRINCIPAL COMMISSIONER OF INCOME TAX-17, KOLKATA vs. M/S. RADHASHYAM TIRTHABASI PAUL

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

Justice Md. Shabbar Rashidi APO 106 of 2018 IA NO: GA 2 of 2013 (Old No: GA 2741 of 2013) STATE OF WEST BENGAL AND ORS. VS. PEPSICO INDIA HOLDINGS PRIVATE LIMITED WITH APO 107 OF 2018 IA NO: GA 2 OF 2013 (Old No: GA 2744 of 2013) JOINT COMMISSIONER, COMMERCIAL TAX, GROUP I, BARRACKPUR & ORS. VS. CENTURY EXTRUSIONS

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

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

Justice Md. Shabbar Rashidi APO 106 of 2018 IA NO: GA 2 of 2013 (Old No: GA 2741 of 2013) STATE OF WEST BENGAL AND ORS. VS. PEPSICO INDIA HOLDINGS PRIVATE LIMITED WITH APO 107 OF 2018 IA NO: GA 2 OF 2013 (Old No: GA 2744 of 2013) JOINT COMMISSIONER, COMMERCIAL TAX, GROUP I, BARRACKPUR & ORS. VS. CENTURY EXTRUSIONS

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED

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

Justice Md. Shabbar Rashidi APO 106 of 2018 IA NO: GA 2 of 2013 (Old No: GA 2741 of 2013) STATE OF WEST BENGAL AND ORS. VS. PEPSICO INDIA HOLDINGS PRIVATE LIMITED WITH APO 107 OF 2018 IA NO: GA 2 OF 2013 (Old No: GA 2744 of 2013) JOINT COMMISSIONER, COMMERCIAL TAX, GROUP I, BARRACKPUR & ORS. VS. CENTURY EXTRUSIONS

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. PARAMOUNT PROPERTIES & ESTATE DEVELOPMENT LIMITED

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

Justice Md. Shabbar Rashidi APO 106 of 2018 IA NO: GA 2 of 2013 (Old No: GA 2741 of 2013) STATE OF WEST BENGAL AND ORS. VS. PEPSICO INDIA HOLDINGS PRIVATE LIMITED WITH APO 107 OF 2018 IA NO: GA 2 OF 2013 (Old No: GA 2744 of 2013) JOINT COMMISSIONER, COMMERCIAL TAX, GROUP I, BARRACKPUR & ORS. VS. CENTURY EXTRUSIONS

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. RAM RATAN MODI

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

JUSTICE HIRANMAY BHATTACHARYYA ITAT/157/2022 (IA NO: GA/02/2022) PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VERSUS RAM RATAN MODI Appearance:- Mr. Om Narain Rai, Senior Advocate. Mr. Amit Sharma, Advocate. .….For the Appellant. Mr. J.P. Khaitan, Senior Advocate. Mr. Asim Chowdhury, Advocate. Mr. Soham Sen, Advocate. …..For the Respondent. ITAT NO. 157 OF 2022 REPORTABLE Page 2 of 16 JUDGMENT (Judgment

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

In the result, the appeal filed by the revenue is allowed

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

JUSTICE HIRANMAY BHATTACHARYYA ITAT/175/2021 (IA NO: GA/02/2021) PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VERSUS ARSHIA GLOBAL TRADECOM PRIVATE LIMITED Appearance:- Mr. Prithu Dudhoria, Adv. .….For the Appellant. Mr. Avratosh Majumder, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Ray, Adv. …..For the Respondent. ITAT 175 OF 2021 Page

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/240/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS PEARL TRACOM PVT LTD For Appellant : Mr. Prithu Dudhoria, Advocate For Respondent : Mr. Pratyush Jhunjhunwalla, Advocate Ms. Sretapa Sinha, Advocate Ms. Sruti Dutta, Advocate Ms. Sakshi Singhi, Advocate Heard on : July 1, 2025 Judgment on : July 1, 2025 T.S. SIVAGNANAM, CJ : This appeal

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/84/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD ITAT/85/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD ITAT/86/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD HEARD ON : 04.07.2025 DELIVERED

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/84/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD ITAT/85/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD ITAT/86/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S PURPLE SUPPLIERS PVT LTD HEARD ON : 04.07.2025 DELIVERED

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. P L GOENKA HUF

Accordingly, the appeal filed by the revenue is allowed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/241/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA VS P L GOENKA HUF For Appellant : Mr. Tilak Mitra, Advocate Mr. Prithu Dudhoria, Advocate For Respondent : None Heard on : May 6, 2025 Judgment on : May 6, 2025 1. T.S. SIVAGNANAM, CJ : This appeal filed by the revenue under Section 260A of the Income