DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

11. The issue raised in ground nos.1, 2 and 5 are general in nature 12. The issue raised in ground no.3 & 4 is against the restriction of addition to ₹1,47,000/- by the ld. CIT (A) as made by the ld. AO on the basis of WhatsApp chats. 12.1. The issue raised in this appeal is similar to ground

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

11. The issue raised in ground nos.1, 2 and 5 are general in nature 12. The issue raised in ground no.3 & 4 is against the restriction of addition to ₹1,47,000/- by the ld. CIT (A) as made by the ld. AO on the basis of WhatsApp chats. 12.1. The issue raised in this appeal is similar to ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

11. The issue raised in ground nos.1, 2 and 5 are general in nature 12. The issue raised in ground no.3 & 4 is against the restriction of addition to ₹1,47,000/- by the ld. CIT (A) as made by the ld. AO on the basis of WhatsApp chats. 12.1. The issue raised in this appeal is similar to ground

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

11. The issue raised in ground nos.1, 2 and 5 are general in nature 12. The issue raised in ground no.3 & 4 is against the restriction of addition to ₹1,47,000/- by the ld. CIT (A) as made by the ld. AO on the basis of WhatsApp chats. 12.1. The issue raised in this appeal is similar to ground

GOPAL & SONS HUF,KOLKATA vs. I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

11. The issue raised in ground nos.1, 2 and 5 are general in nature 12. The issue raised in ground no.3 & 4 is against the restriction of addition to ₹1,47,000/- by the ld. CIT (A) as made by the ld. AO on the basis of WhatsApp chats. 12.1. The issue raised in this appeal is similar to ground

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

11,83,288/- respectively, by\napplying the gross profit rate shown by the assessee as against the\ntotal addition of Rs.30,00,000/- and ₹70,10,000/- respectively made by\nthe learned AO u/s 69A of the Act on the basis of WhatsApp Chats.\n51. 1. We have allowed the assessee's appeal on this issue in ground

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

11,83,288/- respectively, by\napplying the gross profit rate shown by the assessee as against the\ntotal addition of Rs.30,00,000/- and ₹70,10,000/- respectively made by\nthe learned AO u/s 69A of the Act on the basis of WhatsApp Chats.\n51. 1. We have allowed the assessee's appeal on this issue in ground

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

11,602/-. In other words, it is Rs.159.36 crores. Similarly one more list has been placed on pages no. 136 to 159, where the Revenue has complied with PAN, Data, who has availed weighted deduction on this bogus donation. On the strength of all these details, it was submitted by the Revenue that during the course of assessment proceedings

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED , PATNA

The appeal of the Revenue is dismissed

Section 292C of the\nAct, the presumption is to be drawn in respect of WhatsApp\ntransactions in the hands of the person from whose possession or\ncontrol the books of accounts/ documents, etc. are found. Even the\npresumption u/s 292C of the Act is rebuttable when the assessee\nproved that he has not done any such transactions even in respect

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

11. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by failing to adjudicate the ground that the Learned Assessing Officer erroneously treated the amount of ₹1,15,00,000 received from M/s Primary Investment Consultants Pvt. Ltd. as a loan, and subsequently classified it as an unexplained cash credit under Section

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

11. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by failing to adjudicate the ground that the Learned Assessing Officer erroneously treated the amount of ₹1,15,00,000 received from M/s Primary Investment Consultants Pvt. Ltd. as a loan, and subsequently classified it as an unexplained cash credit under Section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

11,83,288/- respectively, by\napplying the gross profit rate shown by the assessee as against the\ntotal addition of Rs.30,00,000/- and ₹70,10,000/- respectively made by\nthe learned AO u/s 69A of the Act on the basis of WhatsApp Chats.\nPage 33\n51. 1. We have allowed the assessee's appeal on this issue in ground

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\Nvs.\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\N:\Nshri Manish Rastogi, Ar\Nrevenue By\N:\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement:\N15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

1), Kolkata v. M/s Chein Hsing Tannery in ITA No. 1629/Kol/2017 order\nPage 4\nITA Nos.1688 to 1691/KOL/2025&1725/KOL/2025\nBalajee Mini Steels & Rerolling Private Limited; AYs 2015-16 to 2018-19\ndated 15.05.2019 wherein estimation of profit on bogus purchase has been\nconfirmed by the Ld. CIT(A) and the ITAT [Para-3].\n7. 2. 2. Aggrieved by the assessment

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By : Shri Manish Rastogi, Ar\Nrevenue By : S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

1), Kolkata v. M/s Chein Hsing Tannery in ITA No. 1629/Kol/2017 order\nPage 4\nITA Nos.1688 to 1691/KOL/2025&1725/KOL/2025\nBalajee Mini Steels & Rerolling Private Limited; AYs 2015-16 to 2018-19\ndated 15.05.2019 wherein estimation of profit on bogus purchase has been\nconfirmed by the Ld. CIT(A) and the ITAT [Para-3].\n7. 2. 2. Aggrieved by the assessment

DCIT, CENTRAL CIRCLE-4(3), KOLKATA , KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nvs.\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\Nshri Manish Rastogi, Ar\Nrevenue By\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

1), Kolkata v. M/s Chein Hsing Tannery in ITA No. 1629/Kol/2017 order\nPage 4\nITA Nos.1688 to 1691/KOL/2025&1725/KOL/2025\nBalajee Mini Steels & Rerolling Private Limited; AYs 2015-16 to 2018-19\ndated 15.05.2019 wherein estimation of profit on bogus purchase has been\nconfirmed by the Ld. CIT(A) and the ITAT [Para-3].\n7. 2. 2. Aggrieved by the assessment

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

11,602/-. In other words, it is Rs.159.36 crores. Similarly one more list has been placed on pages no. 136 to 159, where the Revenue has complied with PAN, Data, who has availed weighted deduction on this bogus donation. On the strength of all these details, it was submitted by the Revenue that during the course of assessment proceedings

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

11,602/-. In other words, it is Rs.159.36 crores. Similarly one more list has been placed on pages no. 136 to 159, where the Revenue has complied with PAN, Data, who has availed weighted deduction on this bogus donation. On the strength of all these details, it was submitted by the Revenue that during the course of assessment proceedings

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

11,602/-. In other words, it is Rs.159.36 crores. Similarly one more list has been placed on pages no. 136 to 159, where the Revenue has complied with PAN, Data, who has availed weighted deduction on this bogus donation. On the strength of all these details, it was submitted by the Revenue that during the course of assessment proceedings