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

24,39,709/- was treated as income by invoking Section 13(1)(b) read with Section 11(5) of the Act. The next aspect which was enquired into/ discussed was with regard to the genuineness of the activities of the assessee as to whether it was in accordance with the objects of the trust. After taking into consideration, the statements

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

1), Kolkata and as per the provisions contained under Section 127(4) and Section 129 of the Income Tax Act, 1961 there is no requirement of issuance of issuance of notices under Section 148 and 143(2) of the Income Tax Act, 1961 afresh by the transferee Assessing Officer if such notices were already issued by the transferor Assessing Officer

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

1), Kolkata and as per the provisions contained under Section 127(4) and Section 129 of the Income Tax Act, 1961 there is no requirement of issuance of issuance of notices under Section 148 and 143(2) of the Income Tax Act, 1961 afresh by the transferee Assessing Officer if such notices were already issued by the transferor Assessing Officer

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