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

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 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-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 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

M/S LEOPARD FINANCIERS PVT LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata, dated 12th September, 2014. The appeals before the Tribunal, though filed by different assessees, involved common issues, the Tribunal took up for consideration the appeals together and disposed of by the common impugned order. The assessment year

M/S R R SONS TRADING COMPANY vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKA

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata, dated 12th September, 2014. The appeals before the Tribunal, though filed by different assessees, involved common issues, the Tribunal took up for consideration the appeals together and disposed of by the common impugned order. The assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX-11 , KOLKATA vs. M/S. NOPANY & SONS

In the result, this appeal 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, in brevity) is directed against the order dated 20.7.2016 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in ITA Nos.1621 & 1301/Kol/2011 for the assessment year 2007-08. The revenue has raised the following substantial question of law for our consideration. a. Whether on the facts

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. M/S PHALGUNI ENCLAVE PVT LTD

The appeal stands disposed of in

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th May, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For Appellant Mr. S. Kejriwal, Adv. Mr. N. Mittal, Adv. …For Respondent The Court :- It Appears That There Is A Delay Of Twenty Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Delay Condone Petition & We Find That Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Delay In Filing The Appeal Is Condoned. The Petition For Condonation Of Delay Is Allowed. This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act (The Act) Is Directed Against The Order Dated 16.06.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In It(Ss) A No. 24/Kol/2021 & Co 05/Kol/2022 Relating To Assessment Year 2011-12.

260A of the Income Tax Act (the Act) is directed against the order dated 16.06.2022 passed by the Income Tax Appellate Tribunal “A” Bench Kolkata (the Tribunal) in IT(SS) A No. 24/Kol/2021 and CO 05/Kol/2022 relating to assessment year 2011-12. 2 The revenue has raised the following substantial questions of law for consideration :- i) WHETHER Learned Tribunal

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

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 ITA Nos.2306 & 2307/Kol/2013 for the Assessment Years 2007-08 and 2008-09. The revenue has raised the following substantial question of law for our consideration: 2 “1. Whether