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 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

Section 263 dated 23.12.2019 concluded that Rs.3,63,122/- should be added as 2 interest free advance but in the computation part added Rs.3,36,122/- thus making the order erroneous ? 2. Whether in the facts and circumstances of the case the Learned Tribunal was justified in law to allow the appeal of the assessee on the ground of limitation

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

36 56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements

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

36 56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements

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

36 56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements

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

36 56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements