RAI BHAGWAN DAS BAGLA BAHADURS MARWARI HINDU HOSPITAL,KOLKATA vs. I.T.O., WARD - 49(3) NOW, I.T.O., WARD - 44(2), KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Rai Bhagwan Das Bagla Ito, Ward-49(3), Bahadurs Marwari Hindu 3, Govt. Place (West), Hospital Kolkata-700001, Vs. 1, R.N. Mukherjee Road, Martin West Bengal Burn House, Kolkata-700001 (Appellant) (Respondent) Pan No. Aactr1297C Assessee By : Shri Soumitra Choudhary, Ar Revenue By : Shri Prabhakar Prakash Ranjan, Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement : 19.12.2024

250 dated 15.3.2024 to comply on or before 22.3.2024 of why the gain resulting from the transfer of the depreciable capital asset should not be considered as a short-term capital gain in accordance with section 50 of the Act. The appellant responded vaguely by saying 'medical ground' without elaborating on who fell ill and how the alleged illness hindered

SAROJ GOENKA,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeal of the assessee is allowed

250 of the Income Tax Act (hereinafter referred to\nas the 'Act')for the AY 2021-22.\n2. The only effective issue raised in the grounds of appeal is\nagainst the order of the Ld. CIT(A) wrongly upholding the order of\nAO wherein the AO has denied the benefit of exemption claimed u/s\n54F of the Act of Rs.26

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee, in this appeal, has taken the following grounds of appeal: “1. That the Leaned Commissioner of Income Tax (Appeals) erred in confirming the addition of Rs.10,10,774 made by the Assessing Officer invoking the provisions of section 43B of the Income

BIMLA DEVI AGRAWAL,KOLKATA vs. A.C.I.T./D.C.I.T., CIRCLE - 34, KOLKATA, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 28.06.2024, which has been passed against the assessment order u/s 143(3) of the Act, dated 06.04.2021. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. FOR that the Ld. CIT(Appeals) was wrong

M/S. NISHIT AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

Bench: Sri Sanjay Garg & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income Tax (Appeal)-21, Kolkata [in short “ld. CIT(A)”]. 2. As the issues raised in these appeals are mostly common and the facts are almost identical, therefore, as agreed by both the parties, these are heard together and being disposed

M/S. GATEWAY FINANCIAL SERVICES LTD., ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

Bench: Sri Sanjay Garg & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income Tax (Appeal)-21, Kolkata [in short “ld. CIT(A)”]. 2. As the issues raised in these appeals are mostly common and the facts are almost identical, therefore, as agreed by both the parties, these are heard together and being disposed

PRATIK AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, C.C.-3(1), , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

Bench: Sri Sanjay Garg & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income Tax (Appeal)-21, Kolkata [in short “ld. CIT(A)”]. 2. As the issues raised in these appeals are mostly common and the facts are almost identical, therefore, as agreed by both the parties, these are heard together and being disposed

PINKY AGARWAL ,KOLKATA vs. ACIT, CC-3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

Bench: Sri Sanjay Garg & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income Tax (Appeal)-21, Kolkata [in short “ld. CIT(A)”]. 2. As the issues raised in these appeals are mostly common and the facts are almost identical, therefore, as agreed by both the parties, these are heard together and being disposed

DALMIA LAMINATORS LTD.,KOLKATA vs. ACIT, CIR. 7(1), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

250 of the ld. CIT(Appeals) confirming the additions and disallowances made by learned assessing officer is contrary to the law and facts of the case. ii. That the ld. CIT(Appeals) erred in law as well as in facts of the case by confirming the addition made by the ld. AO who treated the increase in share capital

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 and 2015-16. As both the appeals involve a common issue, the same were heard together and are being disposed of vide this common order for the sake of brevity and convenience. 2. The grounds of appeal raised by the assessee

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15 and 2015-16. As both the appeals involve a common issue, the same were heard together and are being disposed of vide this common order for the sake of brevity and convenience. 2. The grounds of appeal raised by the assessee

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: SHRI RAJESH KUMAR (Accountant Member)

250 is bad in law as well as on facts of the case. 2. That the Ld. CIT(A), NFAC, erred in law as well as in facts of the case by not providing the appellant with reasonable opportunity of hearing. 3. That the Ld. CIT(A), NFAC, erred in law as well as in facts of the case

RAJIB CHAKRABORTY,KOLKATA vs. ITO- WARD-30(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

250(6) of the Act , has to be filed within sixty days from the date on which the order sought to be appealed against is communicated. Further, as per the provisions of Sec.253(5) of the Act , the Tribunal may admit an appeal after the expiry of the relevant period referred to in sub-section (3) or sub- section

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

250/-. However, the TDS on the above payments were made at the rate of 2% u/s 194C whereas as a matter of fact, TDS should have been deducted at the rate of 10% u/s 194A of the Act. Finally, the AO disallowed 30% of the above interest payment being disallowance u/s 40a(ia) of the Act. In our opinion

OBEROI HOTELS PRIVATE LIMITED.,KOLKATA vs. DCIT,CIR-8, KOLKATA, KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

250 of the Income-tax Act, 1961 (in short, ’the Act’), date of order 31/08/2006 for Assessment year 2003-04 and dated 29/12/2004 for A.Y. 2001-02. The impugned orders were emanated from the order of the Ld.DCIT, Circle-8, Kolkata for A.Y. 2001-02 date of order 29/03/2004 and ld. Joint Commissioner of Income-tax ( OSD), Kolkata, In charge