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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

23 penalty proceedings by the assessing officer during the course of assessment proceedings. 25. In D.M. Manasvi vs. Commissioner of Income Tax, Gujarat-II, Ahmedabad reported in 1973 (3) SCC 207 (pragraphs 8, 10 & 11), the Hon’ble Supreme Court observed that issuance of notice to assessee under Section 274 is a consequence of prima facie satisfaction reached

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

23, 2017. By an order dated March 21, 2017 Supreme Court had dismissed TP (C) 291 of 2017 and directed the High Court to proceed with the matter in accordance with the law and in light of the judgement passed in Jindal Stainless Ltd (supra). 50. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March

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

23, 2017. By an order dated March 21, 2017 Supreme Court had dismissed TP (C) 291 of 2017 and directed the High Court to proceed with the matter in accordance with the law and in light of the judgement passed in Jindal Stainless Ltd (supra). 50. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March

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

23, 2017. By an order dated March 21, 2017 Supreme Court had dismissed TP (C) 291 of 2017 and directed the High Court to proceed with the matter in accordance with the law and in light of the judgement passed in Jindal Stainless Ltd (supra). 50. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March

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

23, 2017. By an order dated March 21, 2017 Supreme Court had dismissed TP (C) 291 of 2017 and directed the High Court to proceed with the matter in accordance with the law and in light of the judgement passed in Jindal Stainless Ltd (supra). 50. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March

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

23 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/207/2016 IA NO: GA/1/2016 (OLD NO. GA/2156/2016) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA VS. GRAPHITE INDIA LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 02, 2022. Appearance : Mr. Aryak Dutta, Adv ….for appellant Mr. Somak Basu