APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

2% u/s 194C whereas as a matter of fact, TDS should have been deducted at the rate of 10% u/s 194A of the Act. Finally, the AO disallowed 30% of the above interest payment being disallowance u/s 40a(ia) of the Act. In our opinion the provisions of Section 40a(ia) cannot be invoked where there is a short deduction

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, appeal of the Revenue is dismissed

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

TDS provisions, the assessee could be declared to be an assessee in default under section 201, but no disallowance could be made by invoking the provisions of section 40(a)(ia). 4. We have heard the arguments of both the sides and also perused the relevant material available on record. Although the ld. D.R. has relied on the decision

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

TDS provisions, the assessee could be declared to be an assessee in default under section 201, but no disallowance could be made by invoking the provisions of section 40(a)(ia). 4. We have heard the arguments of both the sides and also perused the relevant material available on record. Although the ld. D.R. has relied on the decision

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

TDS not made (as per audit report) has also been disallowed by the assessee. In view of the above, no adverse inference is drawn and assessment is completed on returned income.” 5. In the computation of income, the income as per the return of income filed was taken as Rs. ‘Nil’ to which the income as computed u/s 143

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

2,44,84,385/- with the refund eligible to appellant has amounted to usurpment of the said amount by the revenue, although no such interest was leviable or even levied in the subsequent order u/s 143(3) read with sec. 144C(3) read with sec. 144B and hence it may be held accordingly. 5. Without prejudice to Grounds

RICKY CONSTRUCTION (P) LTD.,HOOGHLY vs. ITO, WD-3(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1286/Kol/2016 Assessment Year : 2004-05 Ricky Construction (P)Ltd. -Vs.- I.T.O., Ward-3(3), Kolkata Kolkata [Pan : Aaccr 1789 A] (Respondent) (Appellant) For The Appellant : Shri Somnath Ghosh, Advocate For The Respondent : Shri A.K.Sinha, Addl. Cit Date Of Hearing : 08.06.2017. Date Of Pronouncement : 07.07.2017 Order

143(2) of the Act thereafter, which was challenged by the assessee before the ld CITA. The ld CITA held as under :- Notice U/s.143(2) The appellant has challenged the assessment order u/s.144/147 on the ground that the Notice u/s.143(2) was not issued before completion of assessment u/s.144 and after filing of letter by the appellant

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide their orders dated 26.10.2006, 07.12.2007, 31.12.2008, 30.12.2009 & 30.12.2010 for assessment years 2004-05 to 2008-09 respectively. Shri Deepaka Chopra & Mrs. Manas Vini Bajpai, Ld. Authorized Representative appeared on behalf of assessee and Shri G.Hangshing, Ld. Departmental Representative appeared on behalf of Revenue. 2

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

In the result, the revenue’s appeal is partly allowed for statistical purposes

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

143(1) of the Act loses its importance. And we find in this case the assessee has rightly filed the revised return of income u/s 139(5) of the Act within the stipulated time frame as per statute. And as such, this contention of the AO is incorrect in law. 13 Padma Logistics & Khanij

ACID, CIRCLE-5(1), KOLKATA, KOLKATA vs. EMAMI REALTY LIMITED, KOLKATA

In the result, both the appeal of the Revenue and cross objections of the assessee are\ndismissed

143(2) and notices u/s 142(1) along with questionnaire were issued and duly served\nupon the assessee. The AO vide several notices issued u/s 142(1) of the Act had raised issues\nregarding the scheme of demerger and according to the AO, the demerger was not in\ncompliance with the provisions of Section 2(19AA