PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

13. So far as the submission on behalf of the petitioners that the agreement was prior to the insertion of Sub-section (5) of Section 12 read with Seventh Schedule to the Act and therefore the disqualification under Sub-section (5) of Section 12 read with Seventh Schedule to the Act shall not be applicable

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S TATA MEDICAL CENTRE TRUST

Appeal stands dismissed and the connected

Bench: The Assessing Officer In The Course Of The Proceedings Subsequent To The Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 Dated 19Th April, 2023. 2. During The Pendency Of The Proceedings The Assessment Has Been Completed & The Assessment Order Has Been Passed On 13.03.2025 Which Is Sought To Be Brought

e-mails were sent to the assessing officer to decide such rectification application filed by the assessee. However, they were not favoured with any reply and, therefore, the assessee filed a grievance petition before the Grievance Redressal Authority and though it was stated that the matter is being looked into, nothing happened thereafter and, therefore, the notice issued under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

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

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

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

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

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

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

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

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

13 of 300 Mr. Ratnanko Banerjee, Sr. Adv. Mr. Debdatta Sen, Adv. Mr. Swarnendu Ghosh, Adv. Ms. Suchismita Chatterejee Ghosh, Adv. Mr. Malay Kumar Seal, Adv. Mr. Prasun Ghosh, Adv. ...for Respondent Nos. 3 & 4 Mr. Surojit Nath Mitra, Sr. Adv. Mr. D.N. Sharma, Adv. Mr. Kaushik Chowdhury, Adv. Ms. Vaibhavi Pandey, Adv. ...for respondent No. 5 Mr. C.A. Sundaram