STEWART HOLL LIMITED,KOLKATA vs. D.C.I.T., CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2331/Kol/2016 Assessment Year : 2012-13 Stewart Holl (India) Limited -Vs- Dcit, Circle-4(2), Kolkata [Pan: Aaecs 3091 C] (Appellant) (Respondent)

5A)]], is not utilized in accordance with [and within the time specified in,] the scheme, either wholly or in part, [***] the whole of such amount or, as the case may be, part thereof which is not so utilized shall be deemed to be the profits and gains of business or profession of that previous year and shall accordingly be chargeable

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT,CIR-8, KOLKATA. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant’s claim

OBEROI HOTELS PRIVATE LIMITED.,KOLKATA vs. DCIT,CIR-8, KOLKATA, KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant’s claim

DCIT, CIR-8, KOLKATA ,KOLKATA vs. OBEROI HOTELS PVT. LTD. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant’s claim

SICPA INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SICPA INDIA LTD.),KOLKATA vs. DCIT, CIRCLE -8, KOLKATA, KOLKATA

In the result appeal by the Assessee is partly allowed for statistical purpose while appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 885/Kol/2012 Assessment Year : 2007-08 Sicpa India Private Limited -Vs.- D.C.I.T., Circle-8, (Formerly Known As Kolkata Sicpa India Ltd. ), Kolkata [Pan : Aadcs 6121 L] (Respondent) (Appellant) I.T.A No. 933/Kol/2012 Assessment Year : 2007-08 D.C.I.T., Circle-8, Sicpa India Private Limited Kolkata (Formerly Known As Sicpa India Ltd. ), Kolkata [Pan : Aadcs 6121 L] (Respondent) (Appellant) For The Assessee : Shri Prashant Jaiswal, Ar For The Department : Shri Rajat Kumar Kureel, Jcit.Sr.Dr Date Of Hearing : 07.03.2017. Date Of Pronouncement : 22.03.2017. Order Per N.V.Vasudevan, Jm

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant to understand the issue raised in the case, needs

KRISHI RASAYAN EXPORT PVT. LTD.,KOLKATA vs. PCIT, 4, KOLKATA, KOLKATA

Appeals are allowed

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.742&743/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Krishi Rasayan Exports(P) Ltd. Vs. Pcit-4, Kolkata 29, Lala Lajpath Rai Sarani (Elgin Road), Kolkata – 700020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacck4124G (Appellant) .. (Respondent) Appellant By : Shri S.D. Verma, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2020 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2020

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant to understand the issue raised in the case, needs

KRISHI RASAYAN EXPORT PVT. LTD.,KOLKATA vs. PCIT, 4, KOLKATA, KOLKATA

Appeals are allowed

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.742&743/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Krishi Rasayan Exports(P) Ltd. Vs. Pcit-4, Kolkata 29, Lala Lajpath Rai Sarani (Elgin Road), Kolkata – 700020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacck4124G (Appellant) .. (Respondent) Appellant By : Shri S.D. Verma, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2020 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2020

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant to understand the issue raised in the case, needs

KRISHI RASAYAN EXPORTS PVT. LTD.,KOLKATA vs. ACIT, RG-12, KOLKATA, KOLKATA

In the result, appeal by the Assessee is partly allowed and appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. ITA Nos.883 & 1018/Kol/2014-Krishi Rasayan Exports Pvt.Ltd A.Y.2010-11 7 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant

DCIT, CIR-12, KOLKATA, KOLKATA vs. M/S KRISHI RASAYAN EXPORTS PVT. LTD., KOLKATA

In the result, appeal by the Assessee is partly allowed and appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. ITA Nos.883 & 1018/Kol/2014-Krishi Rasayan Exports Pvt.Ltd A.Y.2010-11 7 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant

HINDUSTHAN ENGINEERING & INDUSTRIES LTD,KOLKATA vs. PCIT, CENTRAL -1, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma] "ी राजेश कुमार लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" I.T.(Ss)A. Nos. 19 To 25/Kol/2019 Assessment Years : 2009-10 To 2015-16 M/S Hindusthan Engineering & Vs. Acit, Central, Range-1, Kolkata Industries Ltd. (Pan: Aaach 8505 Q) Appellant / (अपीलाथ") Respondent / (" यथ")

depreciation in consonance with provisions of the Act as interpreted by various judicial forums discussed hereunder. The case of the assessee is squarely covered by the decision of Hon’ble Bombay High Court in the case of CIT vs. Commissioner of Income-tax-II, Thanev.Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and the decision of Hon’ble Delhi High Court

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

5a to 5b of assessee’s appeal in ITA No. 404/Kol/2015, for A.Y. 2011-12, Ground no. 1 to 4 of revenue’s appeal in ITA No. 529/Kol/2015, for A.Y. 2010-11, Ground no. 3a to 3b of assessee’s appeal in ITA No. 625/Kol/2016, for A.Y. 2011-12, Ground no. 4 to 5 of revenue’s appeal

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

5a to 5b of assessee’s appeal in ITA No. 404/Kol/2015, for A.Y. 2011-12, Ground no. 1 to 4 of revenue’s appeal in ITA No. 529/Kol/2015, for A.Y. 2010-11, Ground no. 3a to 3b of assessee’s appeal in ITA No. 625/Kol/2016, for A.Y. 2011-12, Ground no. 4 to 5 of revenue’s appeal

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

5a to 5b of assessee’s appeal in ITA No. 404/Kol/2015, for A.Y. 2011-12, Ground no. 1 to 4 of revenue’s appeal in ITA No. 529/Kol/2015, for A.Y. 2010-11, Ground no. 3a to 3b of assessee’s appeal in ITA No. 625/Kol/2016, for A.Y. 2011-12, Ground no. 4 to 5 of revenue’s appeal

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

5a to 5b of assessee’s appeal in ITA No. 404/Kol/2015, for A.Y. 2011-12, Ground no. 1 to 4 of revenue’s appeal in ITA No. 529/Kol/2015, for A.Y. 2010-11, Ground no. 3a to 3b of assessee’s appeal in ITA No. 625/Kol/2016, for A.Y. 2011-12, Ground no. 4 to 5 of revenue’s appeal

A.C.I.T.,CIRCLE-1(1), KOLKATA vs. KAMARHATTY COMPANY LIMITED , KOLKATA

In the result, the appeal of revenue is dismissed

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

5A and 5B of the Tax Audit Report dated 26.09.2013. And since the assessee has deposited the PF & ESI deposits before the due date of filing of ROI, the assessee relied upon the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs. M/s. Vijayshree Ltd., ITAT No. 245 of 2011 dated

M/S PHILLIPS INDIA LIMITED,KOLKATA vs. ACIT, CIR-12(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 612/Kol/2017 Assessment Year : 2012-13 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

5a: Production value ; or 5b: Production quantities (mostly at AG level). 5c: Purchase value in case of outsourced production or contract manufacturing (internal or external Philips) The services as per Module 3 are Nil for Indian entity. The assessee has allocated costs in proportion of the turnover for Modules 1, 2, & 4 whereas the allocation for Module 5 is basis

M/S. PHILIPS INDIA LIMITED (FORMERLY PHILIPS ELECTRONICS INDIA LITD.),KOLKATA vs. ACIT, CIRCLE - 12(2), KOLKATA , KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Hon’Ble Shri A.T.Varkey, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 2489/Kol/2017 Assessment Year : 2013-14 M/S Philips India Ltd. -Vs- Acit, Circle-12(2), Kolkata (Formerly Philips Electronics India Ltd.) [Pan: Aabcp 9487 A] (Appellant) (Respondent)

5a: Production value ; or 5b: Production quantities (mostly at AG level). 5c: Purchase value in case of outsourced production or contract manufacturing (internal or external Philips) The services as per Module 3 are Nil for Indian entity. The assessee has allocated costs in proportion of the turnover for Modules 1, 2, & 4 whereas the allocation for Module 5 is basis

POINEER PROPERTY MANAGEMENT LTD.,KOLKATA vs. ACIT, CIR. 7(2), KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 467/Kol/2024 Assessment Year: 2013-2014 Pioneer Property Management Limited,…….Appellant 1St Floor, 10A, Rowdon Street, Kolkata-700017 [Pan:Aaccp5904H] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Circle-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri Ankur Goyal, Jcit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : June 07, 2024 O R D E R

5A, 5B, 6A & 6B of Block-4 of the said Silver Spring Complex situated at 5JBS, Halden Avenue, Kolkata-700105. Flat Nos. 5C and 6C are stated to be used as a Guest House by the Company. The ld. Assessing Officer deputed an Inspector to conduct field inquiry on this premises. He deputed the Inspector on the second time also