M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

c) of the Income-tax Act, 1961 read with explanations there under, are initiated separately, for furnishing inaccurate particulars of its income.” 33. Aggrieved assessee preferred an appeal to ld. CIT(A). The assessee before ld. CIT(A) submitted that the amended provisions of section 80IA of the Act provides that the profits of an undertaking providing telecommunication services after

M/S. MERINO INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA , KOLKATA

In the result, the appeal of the revenue is hereby dismissed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A No.174/Kol/2019 Assessment Year: 2014-15 Dcit, Circle-12(1), Kolkata…………………….................................……Revenue Vs. M/S Merino Industries Ltd.…………....................................……...…..…..Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] I.T.A No.292/Kol/2019 Assessment Year: 2014-15 M/S Merino Industries Ltd …………………….…….......................…… Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] Vs. Dcit, Circle-12(1), Kolkata.…….................................……....…........….. Revenue Appearances By: Shri Shyam Sundar Jha, Ar, Appeared On Behalf Of The Assessee. Shri Prakash Nath Barnwal, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 06, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Cross-Appeals, One By The Assessee & The Other By The Revenue Against The Common Order Dated 09.10.2018 Of The Commissioner Of Income Tax (Appeals)-4, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issued Involved In Both The Appeals Are Identical & Both The Appeals Are Arising Out Of The Same

119 of the Act had extended the due date of filing of the return to 30.11.2014., the day falling on 30.11.2012 being a Sunday and closed day, therefore, as per section 10 of the General Clauses Act, the due date will be the next working day and the assessee duly filed the return of income on the next working

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

disallowance is governed as per the provisions detailed in section 14A of the Income Tax Act and in Rule 8D of the Income Tax Rules. The charging of Capex charges for management services and offering it to tax is correct, but has no relation with the provision enumerated in section 14A." 7.5 The Ld. AR in this regard has submitted

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

disallowance is governed as per the provisions detailed in section 14A of the Income Tax Act and in Rule 8D of the Income Tax Rules. The charging of Capex charges for management services and offering it to tax is correct, but has no relation with the provision enumerated in section 14A." 7.5 The Ld. AR in this regard has submitted

DCIT, CIRCLE - 12(1), KOLKATA , KOLKATA vs. M/S. MERINO INDUSTRIES LIMITED , KOLKATA

In the result, the appeal of the revenue is hereby dismissed

119 of the Act had extended the due date of\nfiling of the return to 30.11.2014., the day falling on 30.11.2012 being a\nSunday and closed day, therefore, as per section 10 of the General\nClauses Act, the due date will be the next working day and the assessee\nduly filed the return of income on the next working

M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Disallowance u/s 14A of the Act was not made by the A.O keeping in view the circular No. 5/2014 (F.No. 225/182/2013-ITA.II) dated 11-02-2014 as well as provisions laid down in the Act. (d) It is seen from clause 17 of TAR that the assesse did not take valuation of properly sold as per provisions of section

DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA vs. M/S. INTEGRATED COAL MINING LIMITED, KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Dcit, Circle-6(1), V/S. M/S Integrated Coal P-7, Chowringhee Mining Ltd., 6, Church Square, Kolkata-69 Lane, 1Ste Floor, Kolakta-700001 [Pan No.Aaaci 5584 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Dr. P.K. Srihari, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Diparun Mukherjee, Aca & ""यथ" क" ओर से/By Respondent Shri Alolk Goenka, Aca 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement

c) That the learned CIT(Appeals) failed to appreciate that both RE Cess and PE Cess having not statutorily accrued during the financial year under consideration, are outside the ambit of section 43B of the Act. 3(d) That the learned CIT(Appeals) erred in observing that the RE Cess and PE ITA No.170/Kol/2018 A.Y. 2010-11 DCIT

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

119 (Bom.) (HC), has held that there is no allegation in the reasons e is no allegation in the reasons which have been disclosed to the assessee that there was any failure on his part to fully which have been disclosed to the assessee that there was any failure on his part to fully which have been disclosed

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

119 (Bom.) (HC), has held that there is no allegation in the reasons e is no allegation in the reasons which have been disclosed to the assessee that there was any failure on his part to fully which have been disclosed to the assessee that there was any failure on his part to fully which have been disclosed

ABC INDIA LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Abc India Limited Dcit, Circle 11(1) 40/8, Ballygunj, Circular Road, Aayakar Bhawan, Chowringhee Kolkata, West Bengal-700019 Square, Kolkata-700069 Vs. West Bengal (Appellant) (Respondent) Pan No. Aacca2035J Assessee By : Shri S.K. Pransukhka, Ar Revenue By : Shri Sanjib Kumar Paul, Dr Date Of Hearing: 16.02.2026 Date Of Pronouncement: 15.04.2026

disallowance of Rs 12.75,893 under section 14A. 8. The appellant crave leave to add, modify, delete any ground at on before hearing.” 3. The issue raised in ground no.1 is against the invalid notice issued u/s 143(2) of the Act, which is not in accordance with the format issued by CBDT Circular No. F.NO.225/157/2017/ITA-11

THE PEERLESS GEN. FIN. & INV. CO. LTD.,KOLKATA vs. DCIT, CIRCLE-3(1), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

C) the order has not been made in accordance with any order, direction or instruction issued by the Board under section 119; or (d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

c) the statement referred to in clause (a) is furnished on or before the due date specified the statement referred to in clause (a) is furnished on or before the due date specified the statement referred to in clause (a) is furnished on or before the due date specified under sub- -section (1) of section 139 for furnishing the return

AT&S INDIA PRIVATE LIMITED,KARNATAKA vs. D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA

In the result, appeal filed by the assessee, is allowed

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

disallowance without appreciating that the Ld. AO in the draft assessment order under section 143(3) read with 144C(1) of the Act did not make any adverse comment under section 37 (1) of the Act in respect of the said transaction after examining the details of the said transaction submitted by the appellant to the Ld. TPO and subsequently