GIRIK ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD 6(2), , KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

condone the delay and proceed to decide the appeal on merit. 9. Vide issue raised in ground no. 2, the assessee has assailed the order of Ld. CIT(A) upholding the assessment framed u/s 143(3) r.w.s. 147 of the Act of the Act which is invalid, ab-initio void, ultra vires and ex-facie nullity in the eyes

INCOME TAX OFFICER, ESPLANADE AAYAKAR BHAVAN vs. ALERT CONSULTANTS AND CREDIT PVT LTD, R N MUKHERJEE ROAD

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

condonation of delay. The Income Tax Officer, being a Government Officer, should have avoided to give a incorrect affidavit before this Tribunal. 6. The appeal of the revenue is liable to be dismissed on this score alone. However, we are also surprised as to why the revenue is aggrieved by the impugned order of the Ld. CIT(A). The concluding

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. SHRI SAROJ KUMAR PODDAR, KOLKATA

In the result, the appeal of the Revenue is dismissed as not maintainable

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble]

delay of two days in filing of this appeal by the Revenue. The same is hereby condoned. 3. At the outset, the ld. AR appearing on behalf of the assessee challenged the maintainability of the Departmental appeal. The assessee filed detailed written submissions dated 09/04/2021 in this regard. In response, the Revenue also filed detailed note on the issue

SRI KRISHNENDU CHOWDHURY,KOLKATA vs. ITO, WD-1, HALDIA, PURBA MEDINIPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11

section 143(2) of the Act is purely a legal ground which goes to the root of the matter and no new facts are required to be investigated or placed on record for the adjudicating the same. The Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd vs. CIT (1998) 229 ITR 383 has held

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

ITC INFOTECH INDIA LTD.,KOLKATA vs. A.C.I.T.,CIR-2(1), KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

2. The petitioner had offered the above mentioned amount of education cess for tax under the normal provisions of the Act considering the same as an expense disallowable under section 40(a)(ii) of the Act. M/s ITC Infotech India Ltd. ITA Nos. 220 to 222/Kol/2018 ITA Nos. 486 to 488/Kol/2019 Assessment Years

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1246/KOL/2019; AY 2012-13: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the sum of Rs.77,70,880/- incurred towards

SMITA BISWAS,JALPAIGURI vs. A.C.I.T., CIRCLE-1(1), JALPAIGURI, JALPAIGURI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar]

condone the delay. 5. The assessee has raised legal issue before us that the assessment was framed by ACIT, Circle-1(1), Jalpaiguri instead of jurisdiction with ITO, Ward-1(4), Jalpaiguri who issued the notice u/s 143(2) of the Act and has the pecuniary jurisdiction in terms of Instruction No. 1/2011{F.No.187/12/2010-IT(A-I)}. 6. Facts

DCIT, CIRCLE - 48, KOLKATA, KOLKATA vs. SANJAY JAISWAL, HOWRAH

In the result, the cross objection of the assessee is allowed , appeals of the assessee and revenue are dismissed as infructuous

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

254 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). ITA Nos.1649/K/2010, CO No. 162/K/2010 1 & ITA No. 1676/K/2010 Sanjay Jaiswal-A-AM 2. At the outset, the cross objection of the assessee is taken as it raises the preliminary objection that the assessment framed is barred by limitation. We find that the cross objection preferred

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

condone the delay and admit these cross objections filed by assessee. 25. After giving our thoughtful consideration to the submissions of the parties and perusing the judicial decisions relied upon by the ld. Counsel for the assessee. We note that the education cess is allowable for deduction u/s 37(1) of the Act. For this, we rely on the judgment