MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels P. Ltd. 4. 2012-13 147 3,539,363 Kangan Jewels P. Ltd. 5. 2014-15 147 3,750,000 Arihant Exports

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels P. Ltd. 4. 2012-13 147 3,539,363 Kangan Jewels P. Ltd. 5. 2014-15 147 3,750,000 Arihant Exports

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels P. Ltd. 4. 2012-13 147 3,539,363 Kangan Jewels P. Ltd. 5. 2014-15 147 3,750,000 Arihant Exports

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels P. Ltd. 4. 2012-13 147 3,539,363 Kangan Jewels P. Ltd. 5. 2014-15 147 3,750,000 Arihant Exports

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

E-way bill. However, no actual exchange of goods takes place. In view of the discussion, it is pertinent to note that various case laws relied by the appellant does not come to his rescue as the facts are clearly distinguishable as discussed in above paras. It is evident that the appellant has facilitated the bogus sales without delivered

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

E-way bill. However, no actual exchange of goods takes place. In view of the discussion, it is pertinent to note that various case laws relied by the appellant does not come to his rescue as the facts are clearly distinguishable as discussed in above paras. It is evident that the appellant has facilitated the bogus sales without delivered

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

e.\n2,04,50,000/- Rs.83,00,000/-) for the subjected AY 2015-16 and those are not\nrecorded in the books of account of the assessee for the said year.\n6. 2. 2. However, the stand of the AO was also not accepted as when the assessee had\nhimself admitted the fact that these purported cash entries were related

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals and assessee’s Cross Objection(s) (CO) ITA Nos. 217 to 219/Kol/2018 with CO Nos.94 to 96/Kol/2018 for assessment year(s) 2011-12 to 2013-14, arise against the Commissioner of Income Tax (Appeals)-22 Kolkata’s separate order(s); all dated 07.11.2017 ITA No.217-219/K/18 & CO 94-96/K/18

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals and assessee’s Cross Objection(s) (CO) ITA Nos. 217 to 219/Kol/2018 with CO Nos.94 to 96/Kol/2018 for assessment year(s) 2011-12 to 2013-14, arise against the Commissioner of Income Tax (Appeals)-22 Kolkata’s separate order(s); all dated 07.11.2017 ITA No.217-219/K/18 & CO 94-96/K/18

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

Bench: Shri S.S.Godara & Dr. A.L.Saini

E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals and assessee’s Cross Objection(s) (CO) ITA Nos. 217 to 219/Kol/2018 with CO Nos.94 to 96/Kol/2018 for assessment year(s) 2011-12 to 2013-14, arise against the Commissioner of Income Tax (Appeals)-22 Kolkata’s separate order(s); all dated 07.11.2017 ITA No.217-219/K/18 & CO 94-96/K/18

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

13. In the result, the appeal of the assessee in ITA No.1398/KOL/2025 is allowed. A.Y. 2015-16 E. 1595/KOL/2025 (Revenue’s appeal) 14. The issue raised by the Revenue in ground no.1 is against the restriction of addition to the tune of ₹22,54,000/- by the ld. CIT (A) as against the addition made

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

13. In the result, the appeal of the assessee in ITA No.1398/KOL/2025 is allowed. A.Y. 2015-16 E. 1595/KOL/2025 (Revenue’s appeal) 14. The issue raised by the Revenue in ground no.1 is against the restriction of addition to the tune of ₹22,54,000/- by the ld. CIT (A) as against the addition made

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

13. In the result, the appeal of the assessee in ITA No.1398/KOL/2025 is allowed. A.Y. 2015-16 E. 1595/KOL/2025 (Revenue’s appeal) 14. The issue raised by the Revenue in ground no.1 is against the restriction of addition to the tune of ₹22,54,000/- by the ld. CIT (A) as against the addition made

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

13. In the result, the appeal of the assessee in ITA No.1398/KOL/2025 is allowed. A.Y. 2015-16 E. 1595/KOL/2025 (Revenue’s appeal) 14. The issue raised by the Revenue in ground no.1 is against the restriction of addition to the tune of ₹22,54,000/- by the ld. CIT (A) as against the addition made

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

13. In the result, the appeal of the assessee in ITA No.1398/KOL/2025 is allowed. A.Y. 2015-16 E. 1595/KOL/2025 (Revenue’s appeal) 14. The issue raised by the Revenue in ground no.1 is against the restriction of addition to the tune of ₹22,54,000/- by the ld. CIT (A) as against the addition made

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

The appeal of the Revenue is dismissed

e.\n2,04,50,000/- Rs.83,00,000/-) for the subjected AY 2015-16 and those are not\nrecorded in the books of account of the assessee for the said year.\n6. 2. 2. However, the stand of the AO was also not accepted as when the assessee had\nhimself admitted the fact that these purported cash entries were related

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

13. With the assistance of ld. Representative, we have gone through the record carefully. The solitary issue involved in all these appeals relates to – “whether the appellants are entitled to weighted deduction @ 175% of the donations given by them to allege Research Institute namely SHG&PH under section 35(1)(ii) of the Act. 14. It is imperative upon

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

13. With the assistance of ld. Representative, we have gone through the record carefully. The solitary issue involved in all these appeals relates to – “whether the appellants are entitled to weighted deduction @ 175% of the donations given by them to allege Research Institute namely SHG&PH under section 35(1)(ii) of the Act. 14. It is imperative upon