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

39,462/- and Rs. 8,70,81,602/-, the assessing officer held the transactions to be not genuine as the assessee failed to produce the parties related to those transactions and the summons issued to them were also not complied with. Further the assessing officer pointed out that in the scrutiny assessment made under Section 143(3) dated

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

39 and order. As on date therefore, the interim order dated July 31, 2012 is still continuing. At least no material was placed before us to suggest otherwise in course of the long hearing of these matters. 67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid

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

39 and order. As on date therefore, the interim order dated July 31, 2012 is still continuing. At least no material was placed before us to suggest otherwise in course of the long hearing of these matters. 67. The Division Bench while passing the interim order on July 31, 2012 obviously considered the Entry Tax Act, 2012 to be valid