DCIT, CIRCLE-10, KOLKATA, KOLKATA vs. M/S. KANORIA CHEMICALS & INDUSTRIES LTD., KOLKATA

Bench: Sri J. Sudhakar Reddy & Smt. Madhumita Roy]

delay is condoned and appeal admitted. 3. As the issues arising in all these appeals are common, for the sake of convenience they are heard together and disposed off by way of this commons order. 4. The assessee is a company engaged in the business of manufacturing of chemicals and generation of power. 5. Grounds of appeal of the Assessment

M/S KANORIA CHEMICALS & INDUSTRIES LTD.,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

Bench: Sri J. Sudhakar Reddy & Smt. Madhumita Roy]

delay is condoned and appeal admitted. 3. As the issues arising in all these appeals are common, for the sake of convenience they are heard together and disposed off by way of this commons order. 4. The assessee is a company engaged in the business of manufacturing of chemicals and generation of power. 5. Grounds of appeal of the Assessment

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

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

In the result, the appeals filed by the assessee in ITA Nos

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

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

The appeals are partly allowed

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

D.C..I.T.,CIRCLE-5(2), KOLKATA vs. M/S SISECAM FLAT GLASS INDIA LTD. (FORMERLY HNG FLAT GLASS LTD.), KOLKATA

In the result, the appeal of revenue is dismissed and cross objection of assessee is allowed for statistical purpose

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2012-13

condone the delay and admit this appeal. 3. The assessee is a company engaged in the business of manufacturing & processing of float glass, mirror glass etc. It filed return of income on 28-09-2012 declaring total loss of Rs. 75,16,43,560/- and book loss of Rs. 56,41,39,850/- u/s. 115JB of the Act. The Assessing

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

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

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

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

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

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

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. BALRAMPUR CHINI MILLS LTD , KOLKATA

In the result all the four appeals of the revenue are dismissed

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

delay of filing the appeals is hereby condoned. 03. The facts and circumstances in these appeals are identical, hence, for the sake of convenience and brevity, these are decided and disposed ITA No.1079 to 1082/KOL/2025 Balrampur Chini Mills Ltd.; A.Ys. 2017-18, 2018-19, 2020-21 & 2021-22 of together. First of all we will take ITA no. 1079/KOL/2025

DCIT, CIRCLE-6(1), KOLKATA vs. M/S. IFB AGRO INDUSTRIES LTD., KOLKATA

In the result, both the appeals filed by the revenue in ITA No

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

condone the delay of two (2) days to filing the appeal. 3. At the outset, the revenue placed that both the appeals are in the same nature and have a common factual background. Accordingly, we have taken together, heard together and disposed of together. ITA No. 490/Kol/2019is taken as lead case. 4. The revenue has taken the following grounds

DCIT, CIRCLE-6(1), KOLKATA vs. M/S. IFB AGRO INDUSTRIES LTD., KOLKATA

In the result, both the appeals filed by the revenue in ITA No

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

condone the delay of two (2) days to filing the appeal. 3. At the outset, the revenue placed that both the appeals are in the same nature and have a common factual background. Accordingly, we have taken together, heard together and disposed of together. ITA No. 490/Kol/2019is taken as lead case. 4. The revenue has taken the following grounds

DCIT, CIRCLE -5 KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES LTD., KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: : Shri M. Balaganesh

43A of the Act. Since the revenue’s appeal for the Asst Year 2004-05 is pending before the Hon’ble Calcutta High Court wherein the notional exchange gain has not been subjected to tax, we deem it fit and appropriate, in the interest of justice and fair play, to direct the Learned AO , to decide the issue under appeal

DCIT, KOLKATA vs. SUJIT ARYA, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Sujit Arya Dcit P-3, Paramathesh Barun Sarani, 3, Govt Place West, Kolkata- New Cit Road, Central Metro, Vs. 700001, West Bengal Kolkata-700073, West Bengal (Appellant) (Respondent) Pan No. Actpa8796J Assessee By : Shri Sunil Surana, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 31.12.2025

condone the delay and admit the appeal for hearing. Sujit Arya; A.Y. 2014-15 3. The issue raised in ground nos.1 & 2, is against the deletion of addition of ₹4,41,61,742/- by the ld. CIT (A) as made by the ld. AO in respect of undisclosed income admitted by the assessee during survey u/s 133A