DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

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

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

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

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARAWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

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

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DEPUTY COMMSSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AMAR KUMAR AGARWAL, KOLKATA

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

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

condone the delay and admit the appeal for hearing. A.Y. 2017-18 IT(SS)A No. 86/KOL/2025(Assessee’s appeal) 4. The issue raised in ground no.1 in IT(SS)A No.86/KOL/2025 is against the order of ld. CIT (A) estimating the income by directing the application of gross profit rate on the alleged undisclosed receipts from sale of batteries

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

condone the delay and admit the appeal for hearing. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

condone the delay and admit the appeal for hearing. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

condone the delay and admit the appeal for hearing. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

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

condone the delay and admit the appeal for hearing. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron

GOPAL & SONS HUF,KOLKATA vs. I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The appeal of the revenue is dismissed

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

condone the delay and admit the appeal for hearing. 3. Since these appeals relate to the related companies and issues involved are mostly common, therefore these are being decided by this common order for the sake of convenience and brevity. First of all, we shall take 1395/KOL/2025 (assessee’s appeal) A.Y. 2015-16 in case of Balmukund Sponge and Iron

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED , PATNA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and\nissues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

condone the delay and admit the appeal for hearing.\n3. Since these appeals relate to the related companies and issues\ninvolved are mostly common, therefore these are being decided by this\ncommon order for the sake of convenience and brevity. First of all, we\nshall take 1395/KOL/2025 (assessee's appeal) A.Y. 2015-16 in case of\nBalmukund Sponge and Iron