WEST BENGAL HOUSING INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. ITO, WARD - 11(1), KOLKATA, KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

F) (Appellant) (Respondent) For the Assessee: Shri Sanjay Bhattacharya, FCA For the Department : Shri Niraj Kumar, CIT(DR) Date of Hearing : 17.11.2015. Date of Pronouncement :.02.12.2015 ITA.1739-1742/Kol/2012 and ITA NO.113/K/2012 & 213/Kol/2012 W.B.Housing Infrastructure Dev.Corpn. Ltd. 1 ORDER Per Shri N.V.Vasudevan, JM : ITA No.1739/K/13 is an appeal by the assessee against the order dated 14.01.2013 of CIT(A)-XII, Kolkata, relating

DCIT, CIRCLE - 11, KOLKATA, KOLKATA vs. M/S. WEST BENGAL HOUSING INFRASTRUCTURE DEV. CORPN. LTD., KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

F) (Appellant) (Respondent) For the Assessee: Shri Sanjay Bhattacharya, FCA For the Department : Shri Niraj Kumar, CIT(DR) Date of Hearing : 17.11.2015. Date of Pronouncement :.02.12.2015 ITA.1739-1742/Kol/2012 and ITA NO.113/K/2012 & 213/Kol/2012 W.B.Housing Infrastructure Dev.Corpn. Ltd. 1 ORDER Per Shri N.V.Vasudevan, JM : ITA No.1739/K/13 is an appeal by the assessee against the order dated 14.01.2013 of CIT(A)-XII, Kolkata, relating

WEST BENGAL HOUSING DEVELOPMENT CORPORATION LTD.,KOLKATA vs. THE I.T.O, WARD-11(1), KOLKATA, KOLKATA

In the result ITA No.213/Kol/2012 of the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2005-06

F) (Appellant) (Respondent) For the Assessee: Shri Sanjay Bhattacharya, FCA For the Department : Shri Niraj Kumar, CIT(DR) Date of Hearing : 17.11.2015. Date of Pronouncement :.02.12.2015 ITA.1739-1742/Kol/2012 and ITA NO.113/K/2012 & 213/Kol/2012 W.B.Housing Infrastructure Dev.Corpn. Ltd. 1 ORDER Per Shri N.V.Vasudevan, JM : ITA No.1739/K/13 is an appeal by the assessee against the order dated 14.01.2013 of CIT(A)-XII, Kolkata, relating

ALCLAD FABRICATION PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-10(1), KOLKATA

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

TDS is unwarranted & uncalled for as Kotak Mahindra Pvt Ltd is a wholly owned subsidiary of Kotak Mahindra Bank and has been in the list of notified exempted institution under section 194a(iii)(f) of Income Tax Act,1961. So Relief claimed Rs 1,93,407/- 3

BISWANATH AGARWALA,KOLKATA vs. ACIT, CIRCLE - 43, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, Jm] I.T.A. No. 1843/Kol/2018 Assessment Year: 2013-14

3 Biswanath Agarwala, AY 2013-14 deduction of TDS. The AO noted that no TDS has been deducted by the assessee from four parties in respect of the expenses under the head interest expenses, so he disallowed the said amount. On appeal, the Ld. CIT(A) confirmed the action of the AO. 8. We have heard rival submissions and gone

D.C.I.T WD - 9(3),KOLKATA, KOLKATA vs. M/S INDIAN LEASING & TRADING PVT LTD, KOLKATA

In the result the appeal of the revenue is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2007-08 I.T.O., Ward-9(3) -Versus- M/S. Indian Leasing & Trading Kolkata Pvt.Ltd., Kolkata (Pan:Aaacf3904D) (Appellant ) (Respondent)

3 M/s. Indian Leasing & Trading Pvt. Ltd. A.Y.2007-08 the learned AO, the learned AO had no option but to resort to some estimation and hence going by the past history of the assessee he found that the disallowance of Rs.2,50,000/- would meet the ends of justice and accordingly granted relief for the balance sum of Rs.36

TURNER MORRISON LTD. ,KOLKATA vs. DCIT, CIR, KOL, KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

3) of Section 199 of the Act alludes to the power invested in the Central Board of Direct Taxes (CBDT) to frame rules as to how credit in respect of tax deducted or tax paid in terms of Chapter XVII is to be given. [See Rule 37BA). Significantly, the CBDT is empowered to frame rules that may be necessary

M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

f) A Xerox copy of submission dated 05.10.2012 submitted the Ld. Assessing Officer is enclosed herewith. g) Thus the disallowance and addition of Rs.16, 33, 578. 30 u/s.40(a)(ia) of the I.T Act 1961 is not correct, justify & proper & requires to be deleted. " 6. The CIT-A after considering the remand report and reply to such remand report filed

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

F (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, Advocate Respondent by : Shri C.J. Singh, Sr. DR सुनवाईक"तारीख/ Date of Hearing : 04/10/2018 घोषणाक"तारीख/Date of Pronouncement : 28/11/2018 आदेश / O R D E R Per Dr. A. L. Saini: The captioned seven appeals filed by the assessee, pertaining to Assessment Years2009-10 to 2015-16, are directed against the separate

RAMNATH JHUNJHUNWALA,KOLKATA vs. ITO, WARD 40(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year:2012-13

TDS) u/s. 194A of the Act. Thus, the provision of Section 40(a)(ia) of the Act was ITA No.1019/Kol/2017 A.Y. 2012-13 Ramnath Jhunjhunwala vs. ITO Wd-40(1) Kol. Page 3 violated by assessee and no disallowance was made by the AO in his assessment order. 6. In view of above

ACIT, CIRCLE-40, KOLKATA, KOLKATA vs. RAHUL SARAF (HUF), KOLKATA

Appeal is dismissed

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm] I.T.A No. 710/Kol/2017 Assessment Year : 2012-13

F] (Appellant) (Respondent) For the Appellant : Shri Sourabh Kumar, Addl. CIT Sr. DR For the Respondent : Shri Soumitra Choudhury, Advocate Date of Hearing : 03.12.2018 Date of Pronouncement : 28.12.2018 ORDER Per S.S. Godara, JM 1. This Revenue’s appeal for assessment year 2012-13 arises against the CIT(A)-12, Kolkata’s order dated 02.01.2017 passed in case

I.T.O WD - 8(3),KOLKATA, KOLKATA vs. M/S RUIA SONS PVT LTD., KOLKATA

In the result the appeal by the revenue is partly allowed

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm] I.T.A No. 365/Kol/2013 Assessment Year : 2009-10 I.T.O., Ward-8(3), -Vs.- M/S. Ruia Sons Pvt. Ltd. Kolkata Kolkata [Pan : Aaccr 3949 Q] (Respondent) (Appellant) For The Appellant : Shri Arup Kumar Sinha, Cit For The Respondent : Shri Manoj Kataruka, Advocate

3 M/s.Ruia Sons Pvt. Ltd. A.Yr.2009-10 and (ii) "The Company has not given guarantee for loans taken by others from bank or financial institutions. " From the details submitted it is noted that the appellant company had given guarantee commission to M/s Shalini Properties and Developers Pvt. Ltd. Thus, it is noted that the report of the Auditor does