PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

M/S COALSALE CO.,KOLKATA vs. A.C.I.T.,CIRCLE-34, 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

TARASAFE INTERNATIONAL PRIVATE LIMITED ,KOLKATA vs. D.C.I.T.,CIRCLE-15(2), 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

REACHASIA,KOLKATA vs. ACIT, CIR.-29, 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

36. In identical manner, other brokers have deposed and thereafter provided the details of the donors, which are also compiled with and certain details are available on pages 63 to 81 of the paper book filed by the Revenue. The ld. Assessing Officer armed with the above materials, ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020

DEPUTY COMMISSIONER OF INCOME TAX, CIR-3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GANGTOK SIKKIM

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

VIA in the form of Section 80P of the Act. 16. If the legislative intent is so clear, then it cannot contended that the omission to amend Clause (d) of Section 80P(2) of the Act at the same time is fatal to the contention raised by the Revenue before this Court and sub silentio, the deduction should continue

THE DCIT, CIR-3(2) GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

VIA in the form of Section 80P of the Act. 16. If the legislative intent is so clear, then it cannot contended that the omission to amend Clause (d) of Section 80P(2) of the Act at the same time is fatal to the contention raised by the Revenue before this Court and sub silentio, the deduction should continue

SUDHA SURANA,NEW DELHI vs. I.T.O., WARD - 61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Ito Ward-61(3) Bamboo Villa, Sudha Surana Central Revenue Building, C/O Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) Pan No. Adepb5526F Assessee By : Dr. Kapil Goel, Ar Revenue By : Shri H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

36,10,940/- after claiming deduction under Chapter VIA of ₹1,85,000/-. The return was processed u/s 143(1) of the Act. Thereafter, the case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act on 31.03.2021, by the ld. AO which was complied with by the assessee by filing

JASWANT SINGH,KOLKATA vs. ITO, WARD 29(2),, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 310/Kol/2025 Assessment Year: 2017-2018 Jaswant Singh,……………………………………Appellant 32/1A, Chakraberia Road South, Bhowanipore, Kolkata-700025, W.B. [Pan:Adnps0407P] -Vs.- Income Tax Officer,……………………………..Respondent Ward-29(2), Kolkata, Aayakar Bhawan (Dakshin), 2, Gariahat Road, Kolkata-700031 Appearances By: Shri Sanjay Bhattacharya, Fca, Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 08, 2025 Date Of Pronouncing The Order: July 22, 2025 O R D E R

sections 143(2) and 142(1) were issued on 23.08.2018 and 28.11.2019 respectively via e-proceeding. In response to the notices, the assessee produced copy of deed of land and other deeds of nearby area. No written submission or explained was made. From the record, it was observed that the assessee’s land was acquired in respect of extension

VIVOG COMMERCIAL LIMITED,MUMBAI vs. DCIT, CIRCLE -5(1), KOLKATA

In the result, the connected application for stay (IA No

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

1) Near Ville Parle Police Sation, P-7, Chowringhee Square, Vs. Vile Parle (East), Mumbai- Kolkata, West Bengal-700069 400057 (Appellant) (Respondent) PAN No.AAACV8936D Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri Kumar Ashutosh, DR Date of hearing: 19.11.2024 Date of pronouncement : 27.11.2024 O R D E R Per Rajesh Kumar, AM: These are the appeals preferred

VIVOG COMMERCIAL LIMITED,MUMBAI vs. DCIT, CIRCLE -5(1), KOLKATA

In the result, the connected application for stay (IA No

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

1) Near Ville Parle Police Sation, P-7, Chowringhee Square, Vs. Vile Parle (East), Mumbai- Kolkata, West Bengal-700069 400057 (Appellant) (Respondent) PAN No.AAACV8936D Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri Kumar Ashutosh, DR Date of hearing: 19.11.2024 Date of pronouncement : 27.11.2024 O R D E R Per Rajesh Kumar, AM: These are the appeals preferred