M/S MAYUR VYAPAR 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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

M/S RAMESHWAR LAL SAJJAN KUMAR (PRESENTLY VINSA ELECTRICAL P 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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

M/S HIGAIN CONSULTANCY SERVICES (P) 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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

M/S SUNIL FAN INDUSTRIES vs. INCOME TAX OFFICER, WARD-35(2), KOLKATA

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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

M/S KUMAR TRADERS 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.

ii) the initiation of reassessment proceedings being barred by limitation, and iii) with regard to service of notice under Section 143(2) of the Act. 5 The learned Tribunal noted that the present litigation was a second round of litigation and the issue pertaining to service of notice under Section 143(2) of the Act was decided against the assessee

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

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

reassessment proceeding without considering the Explanation 2(c) to Section 147 of the said Act ? ii) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in law in not considering the fact that the assessee company was not an eligible unit for availing exemption under Section 10B of the said Act especially when

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

II. Whether the Learned Income Tax Appellate Tribunal has committed substantial error in law by upholding the order of CIT(A) wherein the addition of Rs. 10,61,00,000/- under section 68 of the Act generated from share capital and premium has been deleted by the Ld. CIT(A)? 2 III. Whether the Learned Income Tax Appellate Tribunal