PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

reassessment proceedings bad when such notices were already issued by the transferor Assessing Officer? We have heard Mr. Tilak Mitra, learned senior standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. The short issue which falls for consideration in the instant case is whether the assessment order passed under Section 147 read with

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

reassessment proceedings bad when such notices were already issued by the transferor Assessing Officer? We have heard Mr. Tilak Mitra, learned senior standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. The short issue which falls for consideration in the instant case is whether the assessment order passed under Section 147 read with

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

2) of the Act. The proceedings for the imposition of penalty in terms of sub-section (1) of Section 271 have necessarily to be initiated either by the Income-tax Officer or by the Appellate Assistant Commissioner. The fact that the Income-tax Officer has to refer the case to the Inspecting Assistant Commissioner if the minimum imposable penalty exceeds

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?”

reassessment is an error discovered in the earlier view taken by it during original assessment proceedings. (See Delhi Cloth and General Mills Co. Ltd. v. State of Rajasthan, (1980) 4 SCC 71). 29. The standard of reason exercised by the assessing Authority is laid down as that of an honest and prudent person who would act on reasonable grounds

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 to examine the facts of the present case qua the findings recorded by the learned Tribunal for allowing 7 the assessee’s appeal. As mentioned above, the learned Tribunal was of the view that the assessing officer has not formed

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

2 (1995) 214 ITR 801 (SC) 3 154 ITR 148 (SC) ITAT 175 OF 2021 Page 5 of 16 cash trail which was discussed by the CIT, he opined that those facts were not before the assessing officer when the scrutiny assessment order was passed on 27.03.2014. Further it was noted that sufficient material evidence has been passed

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

2. We have heard Mr. Om Narain Rai, learned senior standing counsel assisted by Mr. Amit Sharma, learned standing counsel for the appellants and Mr. J.P. Khaitan, learned senior advocate assisted by Mr. Asim Chowdhury and Mr. Soham Sen, learned advocates appearing for the respondent assessee. 3. The facts which are necessary for considering the substantial questions of law suggested

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. ANCHITA PROPERTIES PVT LTD

Accordingly, the both appeals fail and are dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 3Rd July, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Amit Sharma, Adv...For Appellant

12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT /77/2025 GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS. ANCHITA PROPERTIES PVT. LTD. And ITAT /78/2025 GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS. ANCHITA PROPERTIES PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE

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)

2. The substantial questions of law suggested by the revenue are also identical and, therefore, ITAT/84/2025 is taken as lead case which relates to the assessment year 2011-12. 3. The revenue has raised the following substantial questions of law for consideration : “a) WHETHER in facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal

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)

2. The substantial questions of law suggested by the revenue are also identical and, therefore, ITAT/84/2025 is taken as lead case which relates to the assessment year 2011-12. 3. The revenue has raised the following substantial questions of law for consideration : “a) WHETHER in facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. ADVANCE ENGINEERING CORPORATION

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

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

12, 2023 passed by the Income Tax Appellate Tribunal, SMC Bench, Kolkata (the Tribunal) in ITA/258/Kol/2023 for the assessment year 2012-13. The revenue has raised the following substantial questions of law for consideration : “i) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT has erred in law in deleting the entire addition

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

12. Learned Advocate General has submitted that, Entry Tax of the State had also fallen for consideration in Jindal Stainless Ltd (supra). He has pointed out the various paragraphs of Jindal Stainless Ltd (supra) where the State Act was referred to, in support of such contention. He has contended that, the only requirement is that Entry Tax must

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

12. Learned Advocate General has submitted that, Entry Tax of the State had also fallen for consideration in Jindal Stainless Ltd (supra). He has pointed out the various paragraphs of Jindal Stainless Ltd (supra) where the State Act was referred to, in support of such contention. He has contended that, the only requirement is that Entry Tax must

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S MBL INFRASTRUCTURE LTD

The appeal stands disposed of in terms of

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Ms. Smita Das De, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITA/85/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS. M/S. MBL INFRASTRUCTURE LTD. BEFORE : THE HON’BLE ACTING CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 26th April, 2023 Appearance : Ms. Smita Das De, Adv. … for appellant Mr. J.P. Khaitan

INDIAN EXPLOSIVES PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA

The appeal stands disposed of in terms of

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Ms. Smita Das De, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITA/85/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS. M/S. MBL INFRASTRUCTURE LTD. BEFORE : THE HON’BLE ACTING CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 26th April, 2023 Appearance : Ms. Smita Das De, Adv. … for appellant Mr. J.P. Khaitan