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

Section 145(3) of the Act. The CIT(A) in its order dated 31.01.2019 first took up for consideration as regards the validity of the reopening of the assessment. On perusal of the 1 82 ITR 540 2 (1995) 214 ITR 801 (SC) 3 154 ITR 148 (SC) ITAT 175 OF 2021 Page 5 of 16 cash trail which

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S DANIEL COMMODITIES PRIVATE LIMITED

The appeal is dismissed

Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 14Th January, 2026

60,00,000/- made by the Assessing Officer as unexplained cash credit under section 68 of the Act? IV. Whether the Learned Income Tax Appellate Tribunal has committed substantial error in law in not taking the cognizance of the judicial principles laid down in the matter of Vedanta Ltd vs CIT reported in [2021] 124 taxmann.com 435(Bombay) wherein

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

60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless Ltd (supra) has held in paragraph 1159.6 thereof that, all judgements that follow Atiabari (supra

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

60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless Ltd (supra) has held in paragraph 1159.6 thereof that, all judgements that follow Atiabari (supra

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

60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless Ltd (supra) has held in paragraph 1159.6 thereof that, all judgements that follow Atiabari (supra

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

60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless Ltd (supra) has held in paragraph 1159.6 thereof that, all judgements that follow Atiabari (supra