OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

271A and 271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland and is a tax resident of the same. Assessee is a worldwide leader in providing innovative and environmentally sound solutions for a wide range of customers in metals processing industries. During the year under consideration, with regard to Indian projects, assessee

OUTOTEC(FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),GURUGRAM vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

271A and 271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland and is a tax resident of the same. Assessee is a worldwide leader in providing innovative and environmentally sound solutions for a wide range of customers in metals processing industries. During the year under consideration, with regard to Indian projects, assessee

M/S MUKHERJEE ENTERPRISE,KOLKATA vs. I.T.O WD - 33(3),KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2004-05 M/S Mukherjee Enterprise, V/S. Income Tax Officer, 63/4, Harish Chatterjee Ward-33(3), 10B, Street, Kolkta-700 025 Middleton Row, [Pan No.Aaffm 1374 C] Kolkata - 700071 .. अपीलाथ" /Appellant ""यथ"/Respondent

TDS and maintenance of Books of Account as accompanying the Return (excepting enhancing rate of Net Profit on estimate; the Learned CIT(A) was not justified in law in upholding the order ITA No.401/Kol/2013 A.Y. 2004-05 M/s Mukherjee Enterprise v. ITO, Wd.33-(3) Kol. Page 3 U/s 271A rejecting app’s explanation for failure to produce the books

BINOD KUMAR MAHATO ,BURDWAN vs. PRINCIPAL CIT - BURDWAN , BURDWAN

In the result, appeal of the assessee is allowed

271A of the Act. He further records in his order that the assessment was completed u/s 144 of the Act. assessment was completed u/s 144 of the Act. 2.1. Aggrieved, the assessee carried the matter in appeal. The ld. CIT(A), Burdwan, vide Aggrieved, the assessee carried the matter in appeal. The ld. CIT(A), Burdwan, vide Aggrieved, the assessee

ACIT, CIRCLE-33, KOLKATA, KOLKATA vs. M/S. G. D. CONSTRUCTION & CO., KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2010-11

TDS were not deducted. This act of AO shows that he was provided with all the details of labour expense; v) The AO has not rejected the books of account and assessment was not framed u/s. 144 of the Act which proved that all the necessary details were produced before him during assessment proceeding; vi) The AO did not dispute

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

TDS of Rs.11,761/- was deducted as corroborated by the bank certificate annexed at page 16 of paper book. We also find that same was duly appearing in Form 26AS. Therefore, we do not find any substance in the addition made by the Assessing Officer and as confirmed

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

TDS of Rs.11,761/- was deducted as corroborated by the bank certificate annexed at page 16 of paper book. We also find that same was duly appearing in Form 26AS. Therefore, we do not find any substance in the addition made by the Assessing Officer and as confirmed

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

TDS of Rs.11,761/- was deducted as corroborated by the bank certificate annexed at page 16 of paper book. We also find that same was duly appearing in Form 26AS. Therefore, we do not find any substance in the addition made by the Assessing Officer and as confirmed

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

TDS of Rs.11,761/- was deducted as corroborated by the bank certificate annexed at page 16 of paper book. We also find that same was duly appearing in Form 26AS. Therefore, we do not find any substance in the addition made by the Assessing Officer and as confirmed