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

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 13th November, 2019 passed by the Income Tax Appellate Tribunal, B Bench, Kolkata (Tribunal) in ITA No. 1863/Kol/2019 for the Assessment Year 2009-10. The revenue has raised the following substantial questions of law for consideration: (i) Whether on the facts and circumstances as well

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 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated February 15, 2024 passed by the Income Tax Appellate Tribunal, SMC Bench, Kolkata (the Tribunal) in ITA/992/Kol/2023 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration : 2 i) Whether the Learned Tribunal has committed substantial

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)

Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated February 09, 2024 passed by the Income Tax Appellate Tribunal “SMC” Bench, Kolkata (the Tribunal) in ITA/412/Kol/2023 for the assessment year 2013-14. 2. The revenue has raised the following substantial questions of law for consideration : (a) Whether on the facts

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 260A of the Income Tax Act, 1961 (the Act) challenging the order dated November 10, 2023 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (the Tribunal) in ITA/375/Kol/2023 for the assessment year 2012-13. 2 The revenue has raised the following substantial questions of law for consideration : “a. WHETHER on the facts and in the circumstances

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

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 18.11.2020 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata, (Tribunal), in ITA No. 2042/Kol/2019 for the assessment year 2011-2012. 2. The revenue has raised the following substantial question of law for consideration: Whether on the facts and in the circumstances

JNJ FINANCE COMPANY PVT LTD. vs. COMMISSIONER OF INCOME TAX, KOLKATA-I

Appeal stands dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …For Appellant Ms. Smita Das De, Adv. …For Respondent The Court : This Appeal By The Assessee Filed Under Section 260A Of The Income Tax Act, 1961 (The Act For Brevity) Is Directed Against The Order Dated August 10, 2015, Passed By The Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 888/Kol/2014 For The Assessment Year 2008- 09. The Assessee Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & Circumstances Of The Case, The Learned Tribunal Is Correct In Law & On Facts In Holding That The Order Dated 27.12.2010 Passed In Pursuance Of The Proceedings U/S 147 On Specific Issue & Wherein The Subject Matter Of The Share

260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated August 10, 2015, passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No. 888/Kol/2014 for the assessment year 2008- 09. The assessee has raised the following substantial questions of law for consideration :- i) Whether on the facts and circumstances

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated May 3, 2024 passed by the Income Tax Appellate Tribunal, B - Bench, Kolkata (the Tribunal) in ITA/639/Kol/2022 for the assessment year 2015-16. The revenue has raised the following substantial questions of law for consideration : “i) Whether on the facts and in the circumstances

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

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

Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated May 3, 2024 passed by the Income Tax Appellate Tribunal, B - Bench, Kolkata (the Tribunal) in ITA/638/Kol/2022 for the assessment year 2010-11. The revenue has raised the following substantial questions of law for consideration : “i) Whether on the facts and in the circumstances

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

260A of the Income Tax Act, 1961, (the Act for brevity) is directed against the order dated 15th January, 2020 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in ITA No. 707/Kol/2019 for the assessment year 2014-2015. 5. The revenue has raised the following substantial questions of law for consideration : i) Whether the Ld. ITAT

COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA vs. M/S. USHA MARTIN VENTURES LTD.

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

260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 30th September, 2009 passed by the Income Tax Appellate Tribunal, A - Bench, Kolkata (the ‘Tribunal’) in ITA No.576/Kol/2009 for the assessment year 2002-03. This appeal was admitted on 22nd April, 2010 for the following substantial question of law: 2 “Whether on the facts

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. PHILIPS INDIA LTD

Accordingly, the appeal fails and is dismissed

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

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated March 31, 2023 passed by the Income Tax Appellate Tribunal, B- Bench, Kolkata (the Tribunal) in ITA/1285/Kol/2019 and ITA/1939/Kol/2019 both relating to the assessment year 2010-11. The revenue has raised the following substantial question of law for consideration : 2 “Whether on the facts

PRINCIPAL COMMISSIONER OF INCOME TAX , KOL -3,KOL vs. M/S. WEST BENGAL ESSENCIAL COMMODITIES SUPPLY CORP.LTD,KOL

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 8th June, 2016 passed by the Income Tax Appellate Tribunal, B” Bench, Kolkata in ITA No.909/Kol/2013 for the assessment years 2005-06. The revenue has raised the following substantial questions of law for consideration: i) Whether on the facts

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

Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated 9th March, 2016 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata, in I.T.A. No. 36/Kol/2012 for the assessment year 2002-03 and C.O. No.05/Kol/2012 in I.T.A. No. 36/Kol/2012 for the assessment year 2002-03. The revenue has raised the following substantial questions

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-1, KOLKATA vs. CHEVIOT COMPANY LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 20th January, 2016 passed by the Income Tax Appellate Tribunal, Kolkata, “A” Bench, Kolkata in ITA No.530/Kol/2012 for the assessment years 2003-04, ITA No./531/Kol/2012 for the assessment year 2004-05. The revenue has raised the following substantial questions

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. FATEH CHAND CHINDALIA

The appeal is dismissed and the questions of law are

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 22Nd January, 2024 Appearance : Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Ms. Oindrila Ghosal, Adv. …For Appellant Mr. S.M. Surana, Sr. Adv. …For Respondent

260A of the Income Tax Act [the Act] is directed against the order dated 16.3.2023 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata [Tribunal] in ITA No.185/Kol/2022 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration. [I] Whether the learned Tribunal has committed substantial error in law by observing

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)

260A of the Income Tax Act, 1961 (the Act) challenging the common order passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA 2 No.757/Kol/2022 to ITA No.759/Kol/2022 for the assessment years 2011-12, 2012-13 and 2013-14. Since the facts and circumstances in all the three appeals are identical and the correctness

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)

260A of the Income Tax Act, 1961 (the Act) challenging the common order passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA 2 No.757/Kol/2022 to ITA No.759/Kol/2022 for the assessment years 2011-12, 2012-13 and 2013-14. Since the facts and circumstances in all the three appeals are identical and the correctness

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

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