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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.]” 11. Section 115JB of the Act, 1961 starts with a non obstante clause and provides that where, in the case of an assessee, being a company, the income tax payable

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION

In the result, the appeal filed by the revenue is dismissed and the

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

reassessment or re-computation, the Assessing Officer has to serve on the assessee a notice under Sub-Section (1) of Section

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?”

Section 147 would give arbitrary powers to the Assessing Officer to re- open assessments on the basis of "mere change of opinion", which cannot be per se reason to reopen. 6. We must also keep in mind the conceptual difference between power to review and power to reassess. The Assessing Officer has no power to review, he has the power

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

reassessment proceedings, the assessee was unable to justify the genuineness of the transactions. The assessee failed to produce original cash memos and bills for the sales alleged to have been effected and to substantiate the cash deposit into their bank accounts. During the scrutiny assessment based on the information received from the investigation wing, notice under Section 142(1

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

1 (Delhi) [FB] which was subsequently affirmed by the Hon’ble Supreme Court in the aforementioned decision. Taking note of the factual position namely, with regard to the proceedings initiated under Section 154 of the Act, the CIT(A) held that before the reassessment

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)

section 142(1) of the Act and on 15.11.2019 show cause notices were issued by the assessing officer in course of reassessment

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)

reassessment proceedings even when intimation under Section 143(1) had been issued. 10. Bearing the above legal principles, we proceed

PRINCIPAL COMMISSIONER OF INCOME TAX-11 , KOLKATA vs. M/S. NOPANY & SONS

In the result, this appeal is dismissed and the

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

1) or sub-Section (2) of Section 120 or any other provision of the Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, who is directed under clause (b) of sub-Section (4) of Section 120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. SUBHALAXMI CHEM PVT LTD

Accordingly, the appeal fails and is dismissed

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

Section 142(1) of the Act along with the questionnaire was issued and served on the assessee on 28.8.2018. The assessee filed their objection to the reasons which were recorded in the notice dated 23.3.2018. However, the assessing officer disposed of the objection rejecting the stand taken by the assessee by an order dated 11.9.2018. Thereafter, reassessment

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.

1 OD-7 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE ITAT/67/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS GILLANDERS ARBUTHNOT AND CO. LTD. BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE BIVAS PATTANAYAK DATE : 8th July, 2025. Mr. Amit Sharma, Adv. …for appellant

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)

1) and for the other two years namely, AY 2012-13 and 2013-14 they were selected for scrutiny and assessments were framed under section 143(3) of the Act. It appears that the Assessing Officer receiving information from the Investigation Wing, Mumbai about suspicious business activities of M/s. Sancheti Diamonds Pvt. Ltd. (hereinafter referred to as ‘Sancheti’) which

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)

1) and for the other two years namely, AY 2012-13 and 2013-14 they were selected for scrutiny and assessments were framed under section 143(3) of the Act. It appears that the Assessing Officer receiving information from the Investigation Wing, Mumbai about suspicious business activities of M/s. Sancheti Diamonds Pvt. Ltd. (hereinafter referred to as ‘Sancheti’) which

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S K M KHADIM AND CO

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 17Th July, 2023 Appearance : Ms. Smita Das De, Adv. Mr. Amit Sharma, Adv. …For Appellant 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 21.12.2022 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (The Tribunal) In Ita/278/Kol/2022 For The Assessment Year 2014-15. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration : 1. Whether On The Facts Of The Case & In Law, The Learned Tribunal Was Justified In Quashing The Order Under Section 263 Of The Said Act Ignoring The Fact That The Assessing Officer In His Order Under Section 143[3] Read With Section 263 Dated 23.12.2019 Concluded That Rs.3,63,122/- Should Be Added As

1) of the Act is sought to be exercised with reference to an issue which is covered by the original order of assessment under Section 143(3) of the Act, which does not form the subject matter of the reassessment

PRINCIPAL COMMISSIONER OF INCOME TAX -4, KOLKATA vs. GRAPHITE INDIA LTD

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

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 02, 2022. Appearance : Mr. Aryak Dutta, Adv ….For Appellant Mr. Somak Basu, Adv. …For Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 8Th January, 2016 Passed By The Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) In I.T.A. No. 398/Kol/2008 & I.T.A. No. 537/Kol/2008 For The Assessment Year 2000-2001 Respectively. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Quashing The Order Passed Under Section 147 Of The Said Act Despite The Fact That There Was Failure On The Part Of The Assessee To Disclose Material Facts In The

1) of the Act dated 10th December, 2002 and on 13th January, 2003. There were, therefore, three issues which were raised by the assessing officer and one such issue pertains to the basis of realizable market value for claim of deduction under 3 Section 80IA of the Act. In response to the said notices the assessee had submitted a reply

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

1, 2012 that is the date when the Entry Tax Act, 2017 came into effect. 76. Prior to the amendment of section 4 (5) (b) and (c) of the Entry Tax Act, 2012 the same were as follows: – “4. …………………………………………………………………………… (5)……………………………………………………………………………. 43 (b) turnover of imports relating to entry of specified goods into a local area, have been purchased

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

1, 2012 that is the date when the Entry Tax Act, 2017 came into effect. 76. Prior to the amendment of section 4 (5) (b) and (c) of the Entry Tax Act, 2012 the same were as follows: – “4. …………………………………………………………………………… (5)……………………………………………………………………………. 43 (b) turnover of imports relating to entry of specified goods into a local area, have been purchased

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

1, 2012 that is the date when the Entry Tax Act, 2017 came into effect. 76. Prior to the amendment of section 4 (5) (b) and (c) of the Entry Tax Act, 2012 the same were as follows: – “4. …………………………………………………………………………… (5)……………………………………………………………………………. 43 (b) turnover of imports relating to entry of specified goods into a local area, have been purchased

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

1, 2012 that is the date when the Entry Tax Act, 2017 came into effect. 76. Prior to the amendment of section 4 (5) (b) and (c) of the Entry Tax Act, 2012 the same were as follows: – “4. …………………………………………………………………………… (5)……………………………………………………………………………. 43 (b) turnover of imports relating to entry of specified goods into a local area, have been purchased