HARBANS LAL MALHOTRA & SONS PVT LTD,KOLKATA vs. A.C.I.T CIR - 3,KOLKATA, KOLKATA

In the result, appeal filed by assessee is allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2004-05 Harbans Lal Malhotra & V/S. Acit, Circle-3, Ayakar Sons Pvt. Ltd., Malhotra Bhawan, 4Th Floor, P-7, House, P-12, New Cit Chowringhee Square, Road, Kolkata – 700 073 Kolkata – 700 069 [Pan No Aaach 6617 F] .. अपीलाथ" /Appellant ""यथ"/Respondent

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 27.12.2006 for assessment year 2004-05. 2. Sole issue raised by assessee in this appeal is that Ld. CIT(A) has erred in confirming the addition of ₹28,30,098/- on account of Tax Deducted at Source (TDS

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS

LOVELY DAS,DUMDUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS

DCIT(EXAM),CIR-1(1), KOLKATA vs. G.D. CHARITABLE SOCIETY , MURSHIDABAD

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS

GOLDEN TRUST FINANCIAL SERVICES,KOLKATA vs. ACIT, CIR-54, ADMN. KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 459/Kol/2015 Assessment Year : 2009-10 Golden Trust Financial Services -Vs- Acit, Circle-54, Kolkata [Pan: Aacfg 8395 A] (Appellant) (Respondent)

income on fixed deposit from State Bank of India, Middleton Row Branch was Rs. 4,74,28,028/-. The Ld. AO placed reliance on the ITS details obtained by the Department as sacrosanct and resorted to make an addition for the remaining portion of Rs. 43,11,699/- (47428028 – 43116329) and ignored the physical TDS

M/S NEW MODERN CONSTRUCTION,BIRBHUM vs. ITO, WD-3, SURI, BIRBHUM

In the result, the appeal of the assessee is partly allowed for statistical purpose

TDS u/s 194C of the Income Tax Act, 1961 by the Ld. Assessing Officer is erroneous in law as well as on the facts of the case. 04) That the order of the Learned Commissioner of Income Tax (Appeals), confirming the additions

V.K.PURI.,KOLKATA vs. ACIT CIR - 26,KOLKATA., KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

TDS Rs. 65,995/-) This FD was disclosed to the income tax department in the statement of affairs of Amita Puri as on 31.3.2001 at page 31 of the Paper Book S. Nos. 70 to 71. 70 UTI JM Rd 48000 27.3.99 27.3.02 68469 S. No. 1 Pune 71 UTI JM Rd 48000 27.3.99 27.3.02 68489 S. No.1 Pune

V.K.PURI.,KOLKATA vs. ACIT CIR - 26,KOLKATA., KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

TDS Rs. 65,995/-) This FD was disclosed to the income tax department in the statement of affairs of Amita Puri as on 31.3.2001 at page 31 of the Paper Book S. Nos. 70 to 71. 70 UTI JM Rd 48000 27.3.99 27.3.02 68469 S. No. 1 Pune 71 UTI JM Rd 48000 27.3.99 27.3.02 68489 S. No.1 Pune

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(1), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Income Tax Act, 1961 and deposited the tax so deducted to the credit of the Central Government; and filed the TDS returns in Form-26 but the Ld. CIT(A) without considering the above documents, simply dismissed the grounds of appeal which is illegal and against natural justice. The assessee has prayed that the additions

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. A.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Income Tax Act, 1961 and deposited the tax so deducted to the credit of the Central Government; and filed the TDS returns in Form-26 but the Ld. CIT(A) without considering the above documents, simply dismissed the grounds of appeal which is illegal and against natural justice. The assessee has prayed that the additions

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Income Tax Act, 1961 and deposited the tax so deducted to the credit of the Central Government; and filed the TDS returns in Form-26 but the Ld. CIT(A) without considering the above documents, simply dismissed the grounds of appeal which is illegal and against natural justice. The assessee has prayed that the additions

ITO, WD-1(3), KOLKATA, KOLKATA vs. THE INSTITUTE OF INDIAN FOUNDRYMEN, KOLKATA

In the result, the appeal filed by the Revenue, is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Ito(E), Wd-1(3), Kolkata Vs. The Institute Of Indian Foundrymen 6Th Floor, 10B, Middleton Row, Kolkata Iif Center, 335, Rajdanga Main – 700 071. Road, East Kolkata Township, P.O. Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt 6606 M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

addition of Rs.1,93,02,985/- made on account of difference in credit of income as per 26AS statement and income credited in Income and Expenditure accounts. 4. The brief facts qua the issue are that during the assessment proceedings, the assessing officer noted that in the previous year, the assessee received Tax deductible income of Rs.3

SRI SHUBH GAUTAM,KOLKATA vs. ACIT, CIR. 30, KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg, Hon’Ble & Shri Rajesh Kumar, Hon’Ble

TDS amounting to Rs.9,22,855/- on the interest income of Rs.92,28,545/- which the assessee has not shown in his return of income. The Assessing Officer, therefore, made the addition

DEBOTTOR TRUST ESTATE OF RAMMOHAN MULLICK,KOLKATA vs. ITO, WARD - 43(4), KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri A.T.Varkey & Shri Waseem Ahmed

income corresponding to TDS was duly shown in the hands of 9 deities/Idols return which are placed on pages 51 to 69 of the paper book. On the other hand the ld. DR vehemently supported the order of authorities below. 5. We have heard the rival contentions and perused the materials available on record. It is well settled

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

additional income- tax) of, this Act] in respect of the total income of the previous year] of every person: Provided that where by virtue of any provision of this Act income- tax is to be charged in respect of the income of a period other than the previous year, income- tax shall be charged accordingly. Provided that where by virtue

MINERAL ORIENTAL LTD,KOLKATA vs. DCIT, CIR-5(1), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee on this ground is allowed for statistical purposes

Bench: Shri N.V.Vasudevan, J.M. &Dr.A.L.Saini, A.M.)

TDS ofRs.2,784/-, corresponding income ought to have been included in its income. The addition of Rs.27,840/- is therefore