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73 results for “TDS”+ Section 260clear

Sorted by relevance

Karnataka452Mumbai392Delhi329Bangalore201Kolkata73Chennai64Telangana34Jaipur31Raipur29Ahmedabad29Hyderabad28Pune26Visakhapatnam23Chandigarh16Indore11Cuttack9Rajkot8Dehradun7Lucknow7Cochin6Nagpur5Surat4Rajasthan3SC3Patna2Punjab & Haryana2Guwahati2Jodhpur1Bombay1Calcutta1J&K1Agra1Orissa1

Key Topics

Section 143(3)99Section 26363Section 244A49Section 4036Addition to Income34Section 25030TDS30Section 5(2)23Section 14A22Deduction

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 437/KOL/2021[2008-09]Status: DisposedITAT Kolkata02 Sept 2022AY 2008-09

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)

Showing 1–20 of 73 · Page 1 of 4

21
Section 143(1)19
Disallowance19
Section 153(5)
Section 195
Section 244A
Section 250
Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 438/KOL/2021[2009-10]Status: DisposedITAT Kolkata02 Sept 2022AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 441/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Sept 2022AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 439/KOL/2021[2010-11]Status: DisposedITAT Kolkata02 Sept 2022AY 2010-11

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 440/KOL/2021[2011-12]Status: DisposedITAT Kolkata02 Sept 2022AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

260 or section 262 or section 263 or section 264 shall be made within the time specified in sub-section (3).” 9. From the perusal of section 244A(1A) of the Act, we note that additional interest under this section is attracted only if the conditions of section 153(5) of the Act are breached. Therefore, from the perusal

SREI INFRASTRUCTURE FINANCE LIMITED,KOLKATA vs. ACIT,CIR-11(1), KOL, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1157/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.1157/Kol/2023 Assessment Year: 2017-18 Srei Infrastructure Finance Ltd. ………. Appellant (Pan: Aaacs1425L) Vs. Acit, Circle-11(1), Kolkata ……. Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Sm. Lata Goyal, Aca Appeared For Appellant Shri S. Datta, Cit, Dr Appeared For Respondent . Date Of Hearing : 07.02.2024 Date Of Pronouncing The Order : 29.04.2024 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2017-18 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 05.09.2023 Arising Out Of The Assessment Order U/S. 154 R,W,S, 143(3) Of The Act By Acit, Circle-11(1), Kolkata Dated 12.07.2022. 2. Grounds Of Appeal Raised By The Assessee Are Reproduced As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeal), [Here- In- After Referred To As Ld. Cit(A)] Was Not Justified & Grossly Erred In Not Granting The Interest U/S. 244A Of The Income Tax Act, 1961 ('The Act').

Section 115JSection 139(1)Section 143(2)Section 154Section 244ASection 244A(2)Section 250

TDS was less than 10% of the total tax liability. Thereafter, on 06.06.2022, assessee moved a rectification application and one of the point of its application was that the assessee is entitled to substantial MAT credit brought forward from earlier years. The details of such MAT credit of Rs.33,08,57,877/- is mentioned below: 9. On going through

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

ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06

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

For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40

section workable. The insertion of second proviso was explained by Memorandum Explaining The provision in Finance Bill, 2012, reported in 342 ITR (Statutes)234 at 260 & 261, which reads as under:- "E.RATIONALIZATION OF TAX DEDUCTION AT SOURCE (TDS

WELKIN TELECOM INFRA PVT. LTD,KOLKATA vs. DCIT, CIR.11(1), KOLKATA

In the result, appeal of the assessee is partly allowed

ITA 12/KOL/2021[2014-15]Status: DisposedITAT Kolkata18 Apr 2022AY 2014-15

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

Section 143(1)Section 143(2)Section 69C

260 Taxman 231, the assessee were unable to produce any bills or vouchers to substantiate their claim of expenses and therefore ad-hoc disallowance out of the total expenditure was made. In the present case however, we note that the bills and vouchers were duly produced before the Ld. CIT(A) and the same was also sent

ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee stand dismissed

ITA 513/KOL/2021[2018-19]Status: DisposedITAT Kolkata09 Jun 2023AY 2018-19

Bench: Shri Sanjay Gargi.T.A Nos.513&514/Kol/2021 Assessment Years: 2018-19 & 2019-20 Anirudh Bhuwalka.......................................................................……Appellant A.C. Bbhuteria & Co., 2 India Exchange Place, 2Nd Floor, Kolkata-1 [Pan: Aegpb7445E] Vs. Dcit, Cpc…………….….….....................……........……...…..…..Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : June 09, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 22.09.2021 & 06.10.2021 Respectively Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.514/Kol/2021 For Assessment Year 2019-20 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita 514/Kol/2021 – The Assessee Has Taken The Following Grounds Of Appeal:

Section 143(1)Section 192Section 205Section 250

TDS of Rs. 10,09,289/- was not allowed to the assessee company as the same was not reflecting in Form 26AS. Consequentially, interest under Sections 234B and 234C of the Act were charged at Rs. 1,36,206/- and Rs. 49,129/- respectively in the said Intimation, determining a total demand of Rs. 11,58,260

ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee stand dismissed

ITA 514/KOL/2021[2019-20]Status: DisposedITAT Kolkata09 Jun 2023AY 2019-20

Bench: Shri Sanjay Gargi.T.A Nos.513&514/Kol/2021 Assessment Years: 2018-19 & 2019-20 Anirudh Bhuwalka.......................................................................……Appellant A.C. Bbhuteria & Co., 2 India Exchange Place, 2Nd Floor, Kolkata-1 [Pan: Aegpb7445E] Vs. Dcit, Cpc…………….….….....................……........……...…..…..Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : June 09, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 22.09.2021 & 06.10.2021 Respectively Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.514/Kol/2021 For Assessment Year 2019-20 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita 514/Kol/2021 – The Assessee Has Taken The Following Grounds Of Appeal:

Section 143(1)Section 192Section 205Section 250

TDS of Rs. 10,09,289/- was not allowed to the assessee company as the same was not reflecting in Form 26AS. Consequentially, interest under Sections 234B and 234C of the Act were charged at Rs. 1,36,206/- and Rs. 49,129/- respectively in the said Intimation, determining a total demand of Rs. 11,58,260

DCIT,CC-VII, KOLKATA, KOLKATA vs. M/S SALTEE INFRASTRUCTURE LTD., KOLKATA

Appeal is dismissed

ITA 856/KOL/2014[2009-2010]Status: DisposedITAT Kolkata22 Mar 2017AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 147Section 148Section 194JSection 40

section 40(a)(ia) of the Act are not applicable in case of short deduction of the TDS. The Ld. CIT(A) after considering the submission of assessee has deleted the addition made by the AO. Being aggrieved by this order of Ld. CIT(A) Revenue is in appeal before us. 11. Before us both the parties relied

M/S POWER MAX (INDIA) PVT. LTD.,KOLKATA vs. DCIT, CIR-8, KOL., KOLKATA

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

ITA 125/KOL/2017[2011-2012]Status: DisposedITAT Kolkata15 Jun 2018AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 125/Kol/2017 Assessment Year: 2011-12 M/S. Power Max (India) Pvt. Ltd....................................………………………….............Appellant 18A, Park Street, Stephen Court, Kolkata – 700 071. [Pan : Aabcp 9559 R] Dcit Circle 8 Kolkata..………………………………………………………….............Respondent Aayakar Bhawan Poorva, 110, Shanti Pally, 6Th Floor, Kolkata – 700 107. Appearances By: Shri A.N. Chatterjee, Fca Appearing On Behalf Of The Assessee. Shri S. Dasgupta, Addl. Cit (Dr) Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 05, 2018 Date Of Pronouncing The Order : June 15, 2018 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 18, Kolkata Dated 19.12.2016. 2. At The Time Of Hearing Before The Tribunal, The Learned Counsel For The Assessee Has Not Pressed Ground No 1 Raised In The Appeal Of The Assessee. It Is Also Noted That Ground No 4 Raised By The Assessee In This Appeal In General Which Does Not Call For Specific Adjudication.

Section 143(3)Section 194C(2)Section 194ISection 206ASection 40

TDS was to be deducted u/s 194I whereas appellant had deducted tax u/s 194C(2). Similarly in other decisions, cited by the appellant, fact was that assessee had deducted tax by applying different section of the Act under bonafide belief regarding the nature of payments. This is not so in the present case. On the contrary Hon’ble Delhi ITAT

DCIT, KOLKATA vs. M/S NEW CHARAN KANWAL FINANCE COMPANY PVT. , KOLKATA

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

ITA 434/KOL/2025[2019-20]Status: DisposedITAT Kolkata17 Nov 2025AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132Section 133(6)Section 153ASection 250Section 68

260/- on progressive balance after TDS on the same. The amount credited in the books for such repayment of the loan was assessed u/s 68 of the Act in the assessment made u/s 153A/143(3) of the Act. It was stated that the AO used incorrect PAN of the payer and consequently the incorrect address as stated

EIH LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 314/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

section 40(a)(i) of the Act could not 13 ITA Nos.348-314/K/2011 & CO No.23/K/2011 EIH Limited AY 2006-07 be made applicable in the facts of the instant case. Aggrieved, the revenue is in appeal before us. 6.1. We have heard the rival submissions and perused the materials available on record. With regard to the prayer of the Learned

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. EIH LIMITED, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 348/KOL/2011[2006-07]Status: DisposedITAT Kolkata01 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri Vijay Shankar, CIT, DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

section 40(a)(i) of the Act could not 13 ITA Nos.348-314/K/2011 & CO No.23/K/2011 EIH Limited AY 2006-07 be made applicable in the facts of the instant case. Aggrieved, the revenue is in appeal before us. 6.1. We have heard the rival submissions and perused the materials available on record. With regard to the prayer of the Learned

ITO, WARD-2(4), DURGAPUR, DURGAPUR vs. SRI DHANANJAY KUMAR SINGH, DURGAPUR

In the result, the appeal of the Revenue as well as the Cross

ITA 420/KOL/2017[2013-14]Status: DisposedITAT Kolkata25 Jan 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 139(1)Section 139(5)Section 143(3)

section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and the following submissions were made on behalf of the assessee in support of his case during the course of appellate proceedings before the ld. CIT(Appeals):- “That the brief fact of the case is that the appellant’s previous consultant e-filed original

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

In the result, assessee’s appeal stands allowed

ITA 1019/KOL/2017[2012-13]Status: DisposedITAT Kolkata26 Oct 2017AY 2012-13

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

Section 143(3)Section 194ASection 263Section 40Section 44A

260/- only. Subsequently the case was selected for scrutiny assessment and accordingly the assessment was framed at ₹11,08,330/- u/s. 143(3) of the Act. Subsequently Ld. CIT u/s 263 of the Act observed certain defects in the assessment order framed u/s. 143(3) of the Act vide dated 256.02.2015 on the ground that assessee has claimed interest expense

DCIT, CENTRAL CIRCLE - 2(4), KOLKATA , KOLKATA vs. M/S. MAA ANNAPURNA TRANSPORT AGENCY LTD., , KOLKATA

In the result, the appeal of revenue is dismissed

ITA 822/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Jan 2020AY 2013-14

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 133(6)Section 68

260 to 262, 264 and 265 of the report are reproduced herein below:- "While interpreting the meaning and scope of section 68, one has to bear in mind that normally, interpretation of a statute shall be general, in nature, subject only to such 12 I.T.A No. 822/Kol/2018 A.Y 2013-14 M/s. Maa Annapurna Transport Agency Ltd. exceptions

DCIT, CIRCLE-2, , ASANSOL vs. M/S. DIAMOND BOTTLING PLANT COMPANY, KOLKATA

Appeal is dismissed

ITA 894/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.894/Kol/2019 ("नधा"रण वष" / Assessment Year: 2012-13) Dcit, Circle-2, Asansol Vs. M/S Diamond Bottling Plant Company C/O. S.N. Ghosh & Associates, Seven Brothers Lodge, P.O-Buroshibtala, P.S- Chinsurah, Hooghly, - 712105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefd5674R (Appellant) .. (Respondent) Appellant By : Smt. Ranu Biswas, Sr. Dr Respondent By : Shri S.M. Surana, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 11/12/2019 घोषणा क" तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (A), Asansol Dated 30.01.2019 Passed In Case No.58/Cit(A)/Asl/Dcit/Cir-2/Asl/15-16 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Revenue’S Sole Substantive Grievance Seeks To Revive Assessing Officer’S Action Treating Assessee’S Loans Of Rs.11,85,00,000/- As Unexplained Cash Credits U/S 68 Which Has Been Reversed To The Extent Of Rs.5,26,50,251/- In The Cit(A)’S Order. Its Case Accordingly Is That The Assessing Officer Had Rightly Added The Assessee’S Total Loan Amount Of Rs. 11,85,00,000/- Raised From Four Entities M/S Diamond Carbon Pvt. Ltd., M/S Mukherjee Capital Pvt. Ltd., M/S Wimper Trading & Distributors Pvt. Ltd. & M/S Mukherjee Farms Pvt. Ltd.

For Appellant: Smt. Ranu Biswas, Sr. DRFor Respondent: Shri S.M. Surana, Advocate
Section 143(3)Section 68

TDS on the amount of interest outgoing to the lender companies and the entire transaction of loan transaction from the sister concerns which were through banking channel should have been accepted. The Ld. AR drew our attention to the chart filed by the AO to demonstrate that the partners of the assessee firm were holding substantial shareholding in the four

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

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

TDS was granted by the CPC, which was sent by mail to the assessee on 25/05/2023; the validity of the intimation served by the DDIT, CPC, Bengaluru on 25.05.2023 and bearing the date 29.12.2021 is claimed to be barred by limitation and liable to be quashed. The other grounds relating to section 115P of the Act was also raised