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

25,000/-.That the assessee failed to produce original cash memos and bills to substantiate the cash deposits into its bank account and also failed to produce the stock register to substantiate its claim. Pointing out the defects and discrepancies in the Books of Accounts, Profit and Loss Account and the Balance Sheet, the same were rejected by the assessing

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

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

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

reassessment. Section 191 places an embargo on the declarant to the effect that any amount of tax and surcharge paid under Section 181 or penalty paid under Section 182 in pursuance of a declaration under Section 180 shall not be refundable. Section 193 deals with declaration by misrepresentation of facts to be void. The said provision commences with

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

reassessment order passed under Sections 147/143(3) of the Income Tax Act, 1961 as bad in law in the case of the assessee for the Assessment Year 2002-2003 in deleting the disallowance of Rs.45,17,787/- ? (ii) Whether on the facts and circumstances of the case the Learned Income Tax Appellate Tribunal was justified in law by quashing

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

25 Amendment Act, 2016 was promulgated on September 8, 2016 with effect from September 16, 2016. He has referred to section 19 thereof. He has pointed out that Entry 52 of List II was omitted with effect from September 16, 2016. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March 6, 2017 ostensibly in exercise

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

25 Amendment Act, 2016 was promulgated on September 8, 2016 with effect from September 16, 2016. He has referred to section 19 thereof. He has pointed out that Entry 52 of List II was omitted with effect from September 16, 2016. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March 6, 2017 ostensibly in exercise

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

25 Amendment Act, 2016 was promulgated on September 8, 2016 with effect from September 16, 2016. He has referred to section 19 thereof. He has pointed out that Entry 52 of List II was omitted with effect from September 16, 2016. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March 6, 2017 ostensibly in exercise

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

25 Amendment Act, 2016 was promulgated on September 8, 2016 with effect from September 16, 2016. He has referred to section 19 thereof. He has pointed out that Entry 52 of List II was omitted with effect from September 16, 2016. State of West Bengal had promulgated the West Bengal Finance Act, 2017 on March 6, 2017 ostensibly in exercise

COMMISSIONER OF INCOME TAX (LARGE TAX PAYERS UNIT),KOLKATA vs. M/S. CENTURY PLYBOARDS (INDIA)LTD

Accordingly, the appeal fails and the same stands dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 25, 2021. Appearance : Mr. Smarajit Roy Chowdhury, Adv. Mr. Sushil Kumar Mishra, Adv. … For The Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. Swapna Das, Adv. Mr. Siddharth Das, Adv. … For The Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, In Brevity) Is Directed Against The Order Dated 13Th July, 2016 Passed By The Income Tax Appellate Tribunal “C” Bench, Kolkata In

25, 2021. Appearance : Mr. Smarajit Roy Chowdhury, Adv. Mr. Sushil Kumar Mishra, Adv. … for the appellant Mr. J. P. Khaitan, Sr. Adv. Mr. Swapna Das, Adv. Mr. Siddharth Das, Adv. … for the respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) is directed against the order dated