DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

condone\nthe delay and admit the appeal for hearing.\n3.\nThe issue raised by the Revenue in ground no.1 is against the order\nof Id. CIT (A) annulling the assessment framed u/s 147 of the\nIncome-tax Act, 1961 (the Act) by the Id. AO on the ground of being\ninvalid and void ab initio without considering the facts

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

survey conducted u/s 133A of the Act which were also subsequently released by the investigation wing after necessary verification. In addition to the above, assets and documents, bank accounts, passports and credit cards etc were found in the name of various persons of this Group. No person or concern of the group had admitted any undisclosed income in the course

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

survey conducted u/s 133A of the Act which were also subsequently released by the investigation wing after necessary verification. In addition to the above, assets and documents, bank accounts, passports and credit cards etc were found in the name of various persons of this Group. No person or concern of the group had admitted any undisclosed income in the course

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LTD., KOLKATA

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

condone the delay and admit the\nappeals of the revenue for adjudication.\nA.Y. 2013-14\nCO No. 42/KOL/2025\n04. Since, the assessee has raised legal issue in cross objection filed,\nchallenging the validity of reopening of assessment u/s 147 of the\nIncome-tax Act, 1961 (the Act) on the ground that the conditions\nenvisaged in proviso to Section

DCIT CC 2(2) KOLKATA, KOLKATA vs. AKRITI SALES PVT LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit Cc2(2) Kolkata Akriti Sales Pvt. Ltd. Aaykar Bhawan Poorva 34 Indra Kumar Karnani Street, 110 Shanti Pally, Kolkata, Vs. Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aagca2765B Co No. 70/Kol/2025 (Ita No. 1779/Kol/2025 For A.Y. 2015-16) Dcit Cc2(2) Kolkata Akriti Sales Pvt. Ltd. Aaykar Bhawan Poorva 34 Indra Kumar Karnani Street, 110 Shanti Pally, Kolkata, Vs. Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Respondent) (Appellant) Assessee By : Shri S.M. Surana, Ar Revenue By : Shri Manas Mondal, Dr Date Of Hearing: 16.10.2025 Date Of Pronouncement: 04.12.2025

condone the delay and admit the appeal for adjudication. 3. The only issue raised by the Revenue is against the deletion of addition of ₹4,21,39,900/- by the ld. CIT (A) as added by the ld. AO u/s 68 of the Act in respect of undisclosed income in the form of cash sales found during the course

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. ACIT,C.C-1(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

u/s 263 could be challenged. We are of the view that it is a bonafide procedural misconception based on its regular Tax Consultant’s advice and this parallel proceeding in same assessment year repeatedly may give rise of some confusion. By making an appeal time barred, assessee will not gain anything. It cannot adopt as a delaying

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

u/s 263 could be challenged. We are of the view that it is a bonafide procedural misconception based on its regular Tax Consultant’s advice and this parallel proceeding in same assessment year repeatedly may give rise of some confusion. By making an appeal time barred, assessee will not gain anything. It cannot adopt as a delaying

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AVIMA EXPORTS PRIVATE LIMITED, KOLKATA

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025

delay of filing the appeal is hereby condoned. 03. The issue in Ground No. 1 by the Revenue is against the deletion of addition of Rs. 8,48,75,000/- by the Ld. CIT(A) as made by the AO on account of unexplained cash credit in respect of unsecured loans u/s 68 of the Act. AVIM Exports Private Limited

ACIT, CIR. 2(1), JALPAIGURI vs. SHRI BHOLANATH AGARWAL, COOCHBEHAR

In the result, the appeal filed by the Revenue is dismissed

Bench: Dr. Manish Borad & Sonjoy Sarma

condone the delay and admit the appeal for adjudication. 3. The Revenue is in appeal before this Tribunal raising following revised grounds of appeal: “That, on the facts and circumstances of the case, the Ld. CIT(A) was not justified in her decision to ignore the fact that the discrepancy to a tune

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. UTTARAYAN TRUST FOR EDUCATION & SOCIAL WELFARE, COOCH BEHAR

In the result, the appeal of the revenue is dismissed

Bench: SHRI SONJOY SARMA (Judicial Member)

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case are that a Survey operation u/s 133A

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. LAGAN ENGINEERING COMPANY LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed its return of income u/s 139 of the Act declaring total loss of Rs. 3,12,39,216/-. The assessment was completed u/s 143(3) determining total loss of Rs. 2,86,54,904/- by making the addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), KOLKATA, AAYAKAR BHAWAN POORVA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Dailmer Industries Private Tax, Central Circle-2(3), Limited 4Th Floor, Room No. 403, 67/C, Balaram Dey Street, Vs. Kolkata-700107, West Bengal Kolkata-700006, West Bengal (Appellant) (Respondent) Pan No. Aabcd0836D Assessee By : S/Shri Soumitra Choudhury & Nirav Sheth, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 25.07.2025

condone the delay and adjudicate the appeal. Dailmer Industries Private Limited; A.Y. 2021-22 04. The only common issue raised in various grounds of appeal is against the deletion of addition of ₹11,50,00,000/- by the ld. CIT (A) as made by the ld. AO on account of bogus unsecured loans u/s 68 of the Act. Besides

DCIT CC 1 4 KOLKATA, KOLKATA vs. GREYFORCE INDUSTRIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

condone the delay and admit the appeal for\nhearing.\nThe first issue raised by the Revenue is against the deletion of\naddition of ₹3,83,34,071/- by the Id. CIT (A) as made by the Id. AO\non account of freight payment exceeding to ₹35,000/- to a single\ntransporter in a single day in violation of Section

SMT MADHU CHHANDA SIRKAR,KOLKATA vs. CIT-XVII,KOLKATA, KOLKATA

In the result ITA No.1704/Kol/2011 and ITA No

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2007-08

133A of the Act at the business premises of the assessee on 12.10.2006. The return was selected compulsorily for scrutiny and a notice u/s 143(2) of the Act was issued on 30.09.2008 which was duly served on the assessee followed by another notice u/s 142(1) issued on 10.07.2009. During the survey proceedings documents like books, loose sheets

SMT. MADHU CHHANDA SIRKAR,KOLKATA vs. DCIT, CIRCLE - 50, KOLKATA, KOLKATA

In the result ITA No.1704/Kol/2011 and ITA No

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ] Assessment Year : 2007-08

133A of the Act at the business premises of the assessee on 12.10.2006. The return was selected compulsorily for scrutiny and a notice u/s 143(2) of the Act was issued on 30.09.2008 which was duly served on the assessee followed by another notice u/s 142(1) issued on 10.07.2009. During the survey proceedings documents like books, loose sheets