PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

deduction u/s 80G of the Act. The AO accordingly disallowed the same. It is submitted that the reason given by the AO for disallowing

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

deduction u/s 80G of the Act. The AO accordingly disallowed the same. It is submitted that the reason given by the AO for disallowing

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

deduction u/s 80G of the Act. The AO accordingly disallowed the same. It is submitted that the reason given by the AO for disallowing

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

deduction u/s 80G of the Act. The AO accordingly disallowed the same. It is submitted that the reason given by the AO for disallowing

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

deduction u/s 80G of the Act. The AO accordingly disallowed the same. It is submitted that the reason given by the AO for disallowing

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

disallowance of claim of deduction of Rs. 10,00,000/- u/s 80G of the Act towards donation, and (iii) disallowance

ANINDITA STEELS LTD.,JHARKHAND vs. PR.CIT-2, KOLKATA

In the result, appeal of the assessee is allowed

disallowance, deduction, etc., it is incumbent upon the Commissioner not to disallowance, deduction, etc., it is incumbent upon the Commissioner

SKAN ENTERPRISE,KOLKATA vs. PR.C.I.T.-12, KOLKATA

In the result, appeal of the assessee is allowed

disallowance, deduction, etc., it is incumbent upon the Commissioner not to disallowance, deduction, etc., it is incumbent upon the Commissioner

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

deduction of Rs.3,50,00,000/-. The ld. Assessing Officer has disallowed this deduction. He has made a similar discussion

PANISHEOLA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2019-2020 Panisheola Samabay Krishi Deputy Commissioner Of Unnayan Samity Limited, Income Tax, Circle 4(2), Bhagabatipur, Panisheola, Vs Kolkata, Haripal, Hooghly - 712405 Aayakar Bhawan, P-7, (Pan: Aaaap8740R) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent)

disallowance of deduction under the head “C.- Deductions in respect of certain incomes” under section 80P of Chapter VIA while

HILL QUEEN INVESTMENT PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2015-16 Hill Queen Investment (P) Ltd...……………………....................................……………..…….............Appellant Surobala Apartments Flat No. 202 3Rd Floor Block-B Rekhjuani, Bhatinda Rajarhat Kolkata – 700 135 [Pan : Aaacj 2324 P] Vs. Pr. Commissioner Of Income Tax -2, Kolkata..................…………...............................…......Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri Devi Sharan Singh, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 6Th, 2021 Date Of Pronouncing The Order : April 21St, 2021 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Principal Commissioner Of Income Tax (Appeals) - 2, (Hereinafter The “Ld. Cit(A)”), Passed U/S. 263 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 20/03/2020, For The Assessment Year 2015-16. 2. There Is A Delay Of 223 (Two Hundred Twenty Three) Days In Filing Of This Appeal By The Assessee. After Perusing The Petition For Condonation For Delay, We Are Convinced That The Assessee Was Prevented By Sufficient Cause In Filing The Appeal In Time. Hence, We Condone The Delay & Admit The Appeal. 3. The Assessee Is A Company & Filed Its Return Of Income For The Assessment Year 2015-16, Disclosing Total Income Of Rs.20,40,470/- On 28/09/2015. The Case Was Selected For Limited Scrutiny For The Following Reasons:- “(I) Mismatch In Sales Turnover Reported In Audit Report & Itr (Ii) Mismatch In Amount Paid To Related Persons U/S 40A(2)(B) Reported In Audit Report & Itr (Iii) Suspicious Sale Transaction In Shares (Penny Stock Tab In Its)”

disallowance, deduction, etc., it is incumbent upon the respect of each and every disallowance, deduction, etc., it is incumbent upon

NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

disallowing\nclaim of deduction of Rs.19,43,520/- by failing to appreciate that provisions of\nunder section 143(1)(a)(v) of the Income

LMJ INTERNATIONAL LTD.,KOLKATA vs. D.C.I.T CIR - 8,KOLKATA, KOLKATA

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

disallowed the claim of the assessee for deduction under section 80IB(11A). 5. The disallowance made by the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs. BRITANNIA INDUSTRIES LIMITED, KOLKATA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.888/Kol/2023 Assessment Year: 2018-19 Assistant Commissioner Of Income-Tax, ………. Appellant Circle-7(1), Kolkata. Vs. Britannia Industries Ltd. (Pan: Aabcb2066P) …………….. Respondent Appearances By: Shri Abhijit Kundu, Cit (Dr) Appeared For Appellant Shri Akkal Dudhewala, Fca Appeared For Respondent . Date Of Concluding The Hearing : 19.12.2023 Date Of Pronouncing The Order : 26.02.2024 Order Per Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2018-19 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax, Nfac, Delhi [In Short Ld. “Cit(A)”] Dated 24.03.2023 Arising Out Of The Assessment Order Framed U/S 143(3) Read With Sections 143(3A) & 143(3B) Of The Act By Ao, Income Tax Department, National E-Assessment Centre, Delhi Dated 22.03.2021. 2. There Is A Delay Of 93 Days In Filing The Instant Appeal. An Application For Condonation Of Delay Has Been Filed By The Revenue Which Is Placed On Record. After Perusal Of The Same, We Notice That I.T.A. No. 888/Kol/2023 A Y: 2018-19, Britannia Industries Ltd. Though The Impugned Order Was Passed On 24.03.2023 But The Same Was Received In The Office Of The Ld. Cit(A), Kolkata On 04.08.2023 To This Effect A Certificate Is Filed By The Revenue Authorities. Considering This To Be Reasonable Cause & In The Larger Interest Of Justice, We Condone The Delay & Admit The Appeal For Adjudication.

disallowance of weighted deduction given u/s. 35(2AB) of the Act amounting to Rs.26,72,16,908/- and disallowance of deduction

ORIENT INDUSTRIAL CORPORATION,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

deduction @ 175% of the donation. The ld. Assessing Officer has disallowed such claim of the deduction on the ground that

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

deduction @ 175% of the donation. The ld. Assessing Officer has disallowed such claim of the deduction on the ground that

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

deduction @ 175% of the donation. The ld. Assessing Officer has disallowed such claim of the deduction on the ground that

M/S COALSALE CO.,KOLKATA vs. A.C.I.T.,CIRCLE-34, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

deduction @ 175% of the donation. The ld. Assessing Officer has disallowed such claim of the deduction on the ground that