ACIT, CIRCLE-7(1), KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

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

220/-. While framing the assessment the assessee was allowed deduction u/s 80HHD and 80HHC of the Income-tax Act, 1961 (the Act) at ₹11,69,99,014/- and ₹11,73,61,242/- respectively qua which the assessee had filed audited report in form no.10CCAD and 10CCAC respectively. The assessee is engaged in the business of manufacturing and trading of cigarettes

ITC LIMITED, KOLKATA. ,KOLKATA vs. DCIT,CIR-7(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

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

220/-. While framing the assessment the assessee was allowed deduction u/s 80HHD and 80HHC of the Income-tax Act, 1961 (the Act) at ₹11,69,99,014/- and ₹11,73,61,242/- respectively qua which the assessee had filed audited report in form no.10CCAD and 10CCAC respectively. The assessee is engaged in the business of manufacturing and trading of cigarettes

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. HI TECH SYSTEMS AND SERVICES LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

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

220/-. While framing the assessment the assessee was allowed deduction u/s 80HHD and 80HHC of the Income-tax Act, 1961 (the Act) at ₹11,69,99,014/- and ₹11,73,61,242/- respectively qua which the assessee had filed audited report in form no.10CCAD and 10CCAC respectively. The assessee is engaged in the business of manufacturing and trading of cigarettes

ITC LIMITED,KOLKATA vs. DCIT, CIR-7(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both\nthe appeals of the revenue are dismissed

220/-. While framing the assessment the assessee was\nallowed deduction u/s 80HHD and 80HHC of the Income-tax Act, 1961\n(the Act) at ₹11,69,99,014/- and ₹11,73,61,242/- respectively qua\nwhich the assessee had filed audited report in form no.10CCAD and\n10CCAC respectively. The assessee is engaged in the business of\nmanufacturing and trading

FARHAN AHMED,KOLKATA vs. I.T.O., WARD - 31(1), 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. 4/Kol/2025 Assessment Year: 2015-2016 Farhan Ahmed,……………………………..………Appellant Tower 4, Flat 81, Sunflowers Garden, 74, Topsia Road, South Topsia, Kolkata-700046, West Bengal [Pan:Bmrpa2975G] -Vs.- Income Tax Officer,……………………………..Respondent Ward-31(1), Kolkata, 10B, Middleton Row, Kolkata-700071

section 249(2) of the Act and there was no sufficient cause for condonation of the delay. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). Due to that, the ld. CIT(Appeals) dismissed

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

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

condone the respective delays in filing the\nappeals by the revenue for respective assessment years under\nconsideration and the appeals of the revenue are admitted for hearing\nalong with other appeals.\n29. First we shall decide appeal of the revenue in ITA\nNo.1560/Kol/2025 for A.Y.2019-2020 and findings of the same shall be\napplied to the other appeals. The grounds raised

COAL EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. ITO, WARD 36(1), , KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3 I.T.A. No. 302/Kol/2025 Assessment Year: 2019-20 Coal Employees Cooperative Credit Society Ltd. 3. Brief facts of the case of the assessee is that the assessee filed return of income declaring total income at Nil. The assessee claimed deduction u/s 80P of the Act to the tune of Rs. 97,78,220/-. The return