EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

Bench: the AO.

u/s 133A which shows any kind of discrepancy or defect in the transaction of advance from the parties. There is no evidence found in the survey or any other enquiry conducted by the DDIT(Inv.) in the post survey period or by the A.O. in the assessment proceedings, where it can be alleged that the assessee has purchased cheques

EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

Bench: the AO.

u/s 133A which shows any kind of discrepancy or defect in the transaction of advance from the parties. There is no evidence found in the survey or any other enquiry conducted by the DDIT(Inv.) in the post survey period or by the A.O. in the assessment proceedings, where it can be alleged that the assessee has purchased cheques

DCIT CENTRAL CIRCLE 1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD, KOLKATA

Appeal is dismissed

Bench: the AO.

u/s 133A which shows any kind of discrepancy or defect in the transaction of advance from the parties. There is no evidence found in the survey or any other enquiry conducted by the DDIT(Inv.) in the post survey period or by the A.O. in the assessment proceedings, where it can be alleged that the assessee has purchased cheques

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD., KOLKATA

Appeal is dismissed

Bench: the AO.

u/s 133A which shows any kind of discrepancy or defect in the transaction of advance from the parties. There is no evidence found in the survey or any other enquiry conducted by the DDIT(Inv.) in the post survey period or by the A.O. in the assessment proceedings, where it can be alleged that the assessee has purchased cheques

M/S. BHAGAWATI OXYGEN LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

survey u/s 133A of the Act on HHBRF. A statement was recorded from Shri Swapan Ranjan Dasgupta, Founder Director of HHBRF. The Revenue alleged that Shri Swapan Ranjan Dasgupta admitted that they had received such donation and thereafter returned these donations in cash through some operators, to the donor, in lieu of a commission. The Revenue alleged that

M/S. BHAGAWATI OXYGEN LTD.,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

survey u/s 133A of the Act on HHBRF. A statement was recorded from Shri Swapan Ranjan Dasgupta, Founder Director of HHBRF. The Revenue alleged that Shri Swapan Ranjan Dasgupta admitted that they had received such donation and thereafter returned these donations in cash through some operators, to the donor, in lieu of a commission. The Revenue alleged that

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

Appeals of the assessee are partly allowed and\nappeals of the revenue are dismissed

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

survey operation could not be regarded as the additional\nincome of the assessee and amenable to tax. There was a\nspecific ground taken before the Appellate Tribunal which was a\nlegal question, as to whether the undisclosed purchase could\nbe taken as the additional income without reference to the\npossible sale of the paddy when converted.\nThe assessee refers