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

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

AMAR KUMAR AGARWAL,KOLKATA vs. D.C.I.T., CC - 4(3),, 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

ACIT, INTERNATIONAL TAXATION CIR.-1(2), KOLKATA , KOLKATA vs. MAHABIR PRASAD GUPTA , KOLKATA

In the result, the appeal filed by the Revenue and the Cross

Bench: Dr. Manish Borad & Sonjoy Sarma

condone the delay and admit the Cross Objection for adjudication. 3. The Revenue has raised the following grounds of appeal: “1 The Ld. CIT (A) has erred on facts and law by deleting an addition of Rs. 1,73,77,481/-made on account of unexplained money

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 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. 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

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

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, CIRCLE-1, SILIGURI, SILIGURI vs. SANJAY KUMAR AGARWAL, SILIGURI

In the result, the appeal of the Revenue is dismissed

condone the delay and\nadmit the appeal for hearing.\n\n03. The issue raised in ground No.1 by the Revenue is against the\ndeletion of addition of ₹3,04,06,00,00/- by the learned CIT (A) as\nmade by the learned AO in respect of cash deposited by the assessee\ninto bank account.\n\n04. The facts in brief

BABA IRON INDUSTRIES PVT. LTD. ,KOLKATA vs. ITO,WARD-9(1), KOLKATA., KOLKATA

Bench: Sri Rajpal Yadav & Dr. Manish Borad

condonation of delay). After taking note of all these details, he has not issued either notice u/s 133(6) of the Act or summons u/s 131 of the Act. He simply reproduced the details of certain investor companies which read as under and formed an opinion that all these transactions are bogus: Page 6 of 13 I.T.A. No.: 925/KOL/2023 Assessment

KAUSHALYA SINGHA,DARJEELING vs. ITO, WARD - 1(4), SILIGURI

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

unexplained money and the AO has further made an addition of Rs. 60,837/- under the head ‘income from other sources’. The said order had been challenged by the assessee before the ld. CIT(A). Ld. CIT(A) has dismissed the appeal of the assessee as it has been filed after a delay of 661 days and further, opined that