SUBODH CHANDRA DAS,HOOGHLY vs. I.T.O.,WARD-23(3), HOOGHLY

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

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Ita No. 2246 & 2247/Kol/2019 Assessment Years: 2011-12 & 2012-13

reopened the assessment for both the assessment years u/s 147 of the Act, by issuing notice u/s 148 of the Act. Thereafter, he completed the assessment for the assessment year 2011-12 on 13/12/2018 Assessment Years: 2011 Assessment Years: 2011-12 & 2012-13 Subodh Chandra Das determining the gross total income at Rs.11,20,501/ determining the gross total income

SHREE PRAKASH CHHAWACHHARIA (HUF),KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

In the result, appeal of the assessee is allowed

reopened, is it open for the Assessing Officer to make additions or disallowance on other issues additions or disallowance on other

DCIT, CC-1(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

reopening order and the consequent assessment. 23 7. The CIT (A) in the order dated 281h January 2011 proceeded to examine on merits the challenge by the Assessee (in Ground No. 4) to the order of the AO disallowing

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

reopening the assessment proceedings has to first form a belief about the escapement of income and that there is a failure on the part of the assessee to discharge all material facts in the regular return of income filed by it. And this could be figured out only if the AO makes proper application of mind, examine the transaction

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

reopening the assessment proceedings has to first form a belief about the escapement of income and that there is a failure on the part of the assessee to discharge all material facts in the regular return of income filed by it. And this could be figured out only if the AO makes proper application of mind, examine the transaction

PURPLE SUPPLIERS PVT. LTD.,SURAT, GUJRAT vs. A.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, all the three appeal for AYs 2011-12 to 2013-14 of the assessee are allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.757 To 759/Kol/2022 Assessment Years: 2011-12 To 2013-14 Purple Suppliers Pvt. Ltd. ………. Appellant (Pan: Aafcp2218P) Vs. Asstt. Commissioner Of Income Tax, Circle-5(1), Kolkata. ………… Respondent Appearances By: Shri Anil Kochar, Advocate Appeared For Appellant. Shri Subhendu Datta, Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 28.05.2024 Date Of Pronouncing The Order : 26.08.2024 Order Per Manish Borad: The Captioned Appeals Filed At The Instance Of The Assessee Pertaining To The Assessment Years (In Short “Ay”) 2011-12 To 2013-14 Are Directed Against The Separate Orders Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax, Appeal, National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 03.11.2022 Arising Out Of The Separate Assessment Orders U/S 143(3)/147 Of The Act By Acit, Circle-5(1), Kolkata Dated 31.12.2018. Since Grounds Of Appeal Raised In These Appeals Are Common & Facts Are Identical, Except Variance In Amount, With The Consent Of Both The Parties, We Proceed To Dispose Of All These Appeals By This Consolidated Order For The Sake Of Brevity & Convenience.

reopening the assessment proceedings has to first form a belief about the escapement of income and that there is a failure on the part of the assessee to discharge all material facts in the regular return of income filed by it. And this could be figured out only if the AO makes proper application of mind, examine the transaction

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

reopening of assessment under section 147 of the Income Tax Act; (b) ld. CIT(Appeals) has erred in confirming the addition of Rs.5,25,000/-, which was added by the ld. Assessing Officer by disallowing

ITO, WARD-50(1), KOLKATA vs. SANAT SINGHA ROY, KOLKATA

In the result, the cross-objection of the assessee is allowed and the reopening of the assessment is hereby quashed being bad in law and the consequential additions stand deleted

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2011-12 Ito, Ward-50(1), Kolkata................…………………………….….…….……Appellant Vs. Sanat Singha Roy……..……………..........................……........……...…..…..Respondent Mahishpota, Post Office-Natagarh, Kolkata-700113. [Pan: Anips0738A] Appearances By: Shri Vijay Kumar, Addl. Cit, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 29, 2023 Date Of Pronouncing The Order :April 03, 2023

reopened the assessment and added the entire sale consideration as unexplained income of the assessee. The Assessing Officer further examined the other transactions which were by certain other persons through assessee being real estate agent and finding discrepancies therein added the entire amounts of the transaction as unexplained income of the assessee. 3. The ld. CIT(A), however, held that

SUNDIP KUMAR GUPTA. ,KOLKATA vs. DCIT,CIR-47, KOLKATA. , KOLKATA

Appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

disallowance in respect of interest expenditure incurred by the assessee on the aforesaid loan amount. Moreover, the assessment was reopened

SUNDIP KUMAR GUPTA. ,KOLKATA vs. DCIT,CIR-47, KOLKATA. , KOLKATA

Appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

disallowance in respect of interest expenditure incurred by the assessee on the aforesaid loan amount. Moreover, the assessment was reopened

SUNDIP KUMAR GUPTA. ,KOLKATA vs. DCIT, CIR-47, KOLKATA. , KOLKATA

Appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

disallowance in respect of interest expenditure incurred by the assessee on the aforesaid loan amount. Moreover, the assessment was reopened

SUNDIP KUMAR GUPTA. ,KOLKATA vs. DCIT, CIR-47,KOLKATA. , KOLKATA

Appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

disallowance in respect of interest expenditure incurred by the assessee on the aforesaid loan amount. Moreover, the assessment was reopened

GEM FORGINGS PVT. LTD.,KOLKATA vs. DCIT, CIR. 8(1), KOLKATA

In the result, the appeals in ITA No

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

reopening of assessment made u/s. 147 of the Act by setting aside the order of the Ld. CIT(A). ITA No. 1424//Kol/2023 A.Y.2013-14 12. The ground no. 1 & 2 are general in nature and do not require any adjudication. 13. The first issue raised in ground no. 3 is against the order of ld CIT(A) confirming the addition

GEM FORGINGS PVT. LTD.,KOLKATA vs. DCIT, CIR. 8(1), KOLKATA

In the result, the appeals in ITA No

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

reopening of assessment made u/s. 147 of the Act by setting aside the order of the Ld. CIT(A). ITA No. 1424//Kol/2023 A.Y.2013-14 12. The ground no. 1 & 2 are general in nature and do not require any adjudication. 13. The first issue raised in ground no. 3 is against the order of ld CIT(A) confirming the addition

GEM FORGINGS PVT. LTD.,DCIT, CIR. 8(1) vs. DCIT, CIR. 8(1), KOLKATA

In the result, the appeals in ITA No

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

reopening of assessment made u/s. 147 of the Act by setting aside the order of the Ld. CIT(A). ITA No. 1424//Kol/2023 A.Y.2013-14 12. The ground no. 1 & 2 are general in nature and do not require any adjudication. 13. The first issue raised in ground no. 3 is against the order of ld CIT(A) confirming the addition

GEM FORGINGS PVT. LTD.,KOLKATA vs. DCIT, CIR. 8(1), KOLKATA

In the result, the appeals in ITA No

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

reopening of assessment made u/s. 147 of the Act by setting aside the order of the Ld. CIT(A). ITA No. 1424//Kol/2023 A.Y.2013-14 12. The ground no. 1 & 2 are general in nature and do not require any adjudication. 13. The first issue raised in ground no. 3 is against the order of ld CIT(A) confirming the addition

RAJESH KUMAR DAMANI,KOLKATA vs. I.T.O.,WARD-50(4), KOLKATA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

disallowance of various expenses. The addition is not called for and hence the same be deleted. 4. For that in the facts and circumstance the Learned Commissioner of Income Tax Appeals erred in not allowing the exemption u/s 10(38) of the IT Act 1961. The exemption be allowed as per law. 2 AY: 2011-12 Rajesh Kumar Damani

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

In the result, appeal of the assessee is allowed

reopen a concluded assessment under Sec.263, the Commissioner must give reasons; that a bare reiteration by under Sec.263, the Commissioner must give reasons; that a bare reiteration by under Sec.263, the Commissioner must give reasons; that a bare reiteration by him that the order of the Income Tax Officer is erroneous in so far as it is him that