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137 results for “disallowance”+ Section 153A(1)(b)clear

Sorted by relevance

Delhi1,753 Mumbai1,638 Bangalore520 Chennai492 Hyderabad333 Jaipur259 Kolkata137 Amritsar111 Chandigarh106 Ahmedabad101 Rajkot78 Pune75 Nagpur73 Cochin69 Indore69 Allahabad49 Karnataka48 Visakhapatnam47 Guwahati41 Raipur35 Surat33 Lucknow25 Agra24 Jodhpur23 Cuttack17 Kerala14 Patna12 Ranchi11 Dehradun10 Varanasi4 SC2 Jabalpur1 Orissa1 Telangana1 Rajasthan1 Calcutta1 Gauhati1

Key Topics

Section 153A194 Section 14887 Section 14771 Section 13269 Section 26369 Addition to Income67 Section 143(3)54 Section 139(1)50 Section 271(1)(c)47 Search & Seizure

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR

Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

Showing 1–20 of 137 · Page 1 of 7

33

B. Chakraborthy, Sr. DR represented on behalf of the revenue. 3. The appeal has been filed by the assessee with a delay of 967 days. The assessee has filed an application for condonation of delay. The reasons in the application are plausible and valid. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose

DCIT, CC-3(3), KOLKATA, KOLKATA vs. AMICUS REAL ESTATE PVT. LTD., KOLKATA

In the result, appeal of the revenue is dismissed

ITA 803/KOL/2023[2010-11]Status: DisposedITAT Kolkata14 Jun 2024AY 2010-11

Bench: SHRI SANJAY GARG, HON’BLE (Judicial Member), DR. MANISH BORAD, HON’BLE (Accountant Member)

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Abhijit Kundu, CIT, D/R

Section 132Section 139(1)Section 143(1)Section 143(2)Section 250

B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 803/Kol/2023 Assessment Year: 2010-11 Deputy Commissioner of Income Amicus Real Estate Pvt. Ltd. Tax, Central Circle-3(3), Kolkata Vs 6th Floor 51, Nalini Seth Road Kolkata - 700007 [PAN : AACCA5183A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

ITA 1386/KOL/2010[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

For Appellant: Shri Nongothung Jungio, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tibrewal, FCA, ld.AR

Section 132Section 132(4)Section 139(1)Section 153ASection 153CSection 271(1)

153A, if any. 14. Further, in the present case, it appears from the record that the assesses had satisfied all the conditions which are required for claiming immunity from payment of penalty under section 271(1)(c )of the Act. The provision does not specify any time limit during which the aforesaid amount i.e the amount of penalty with interest

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

ITA 179/KOL/2025[2011-12]Status: DisposedITAT Kolkata13 Jan 2026AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

153A was issued. In response to the same the appellant filed his return of income on 23.08.2013 declaring total income of Rs. 8,75,36,416/-. Assessment u/s ITA Nos.: 179 & 180/KOL/2025 AYs: 2011-12 & 2015-16 Nezone Tubes Limited. 153A/143(3) was completed on 29.08.2014 at the returned income of the assessee. Subsequently, the case of the appellant company

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

ITA 180/KOL/2025[2015-16]Status: DisposedITAT Kolkata13 Jan 2026AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

153A was issued. In response to the same the appellant filed his return of income on 23.08.2013 declaring total income of Rs. 8,75,36,416/-. Assessment u/s ITA Nos.: 179 & 180/KOL/2025 AYs: 2011-12 & 2015-16 Nezone Tubes Limited. 153A/143(3) was completed on 29.08.2014 at the returned income of the assessee. Subsequently, the case of the appellant company

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

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

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

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

153A, the search upon the donee took place before completion of assessment order in the case of assessee. The assessment order was completed on 27.03.2015 whereas search upon the donee was conducted somewhere in the month of January. Therefore, all the information regarding the alleged claim of deduction under section 35(1)(ii) was already in the knowledge

DCIT, CC-4(1), KOLKATA, KOLKATA vs. M/S. MAAN CAPITAL SERVICES PVT. LTD. , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA

Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 DCIT,CC-4(1), Kolkata -vs- M/s Maan Capital Services Pvt. Ltd. [PAN: AACCM 0388 G] (Appellant) (Respondent) For the Appellant : Shri Radhey Shyam, CIT DR For the Respondent : Shri A.K. Tulsiyan, FCA Date of Hearing : 04.12.2018 Date

URVASHI SAREES PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), , KOLKATA

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

ITA 1946/KOL/2024[2015-2016]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-2016

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

disallowing the entire purchase amount and to restrict it to Rs. 27,73,218/-? Whether the Ld. CIT(A) has erred in law as well as in facts in ignoring the judicial principles laid down in the matter of N.K. Protein Ltd. Vs. DCIT (84txman.com 195) (SC). That the appellant craves leave to add any new ground or alter

PRAMOD LAKRA DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. URVASHI SAREES PVT. LTD, KOLKATA

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

ITA 222/KOL/2025[2015-16]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-16

Bench: ITAT, Kolkata were collected and prepared | | 18.01.2025 | 2nd Appeal was filed |

Section 143(2)Section 144BSection 147Section 148Section 148ASection 250Section 69C

disallowing the entire purchase amount and to restrict it to Rs. 27,73,218/-? Whether the Ld. CIT(A) has erred in law as well as in facts in ignoring the judicial principles laid down in the matter of N.K. Protein Ltd. Vs. DCIT (84txman.com 195) (SC). That the appellant craves leave to add any new ground or alter

M.A. FINANCIAL SERVICES PVT. LTD.,,KOLKATA vs. ITO, WARD 4(1),, KOLKATA

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

ITA 1272/KOL/2025[2015-2016]Status: DisposedITAT Kolkata17 Oct 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Sanjay Awasthiassessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant 2, Lal Bazaar Street, 1St Floor, Kol-700001.. [Pan: Aaccm0481E] Vs. Ito, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances By: Shri Manoj Kataruka, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 17, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Brief Facts Of The Case Of The Assessee Are That The Assessee Filed Its Return Of Income For The A.Y 2015-16 U/S 139 Of The Act On 20.07.2015 Declaring Total Income Of Rs.9,647/-. The Said Return Was Processed U/S 143(1) Of The Act. Later On, Based On Information Received Through Itba Software Under The Head High Risk Transaction Case Notice U/S 148A(B) Of The Act Was Issued & Finally Notice U/S 148 Of The Act Was Issued On 13.07.2022. In Response, The Assessee Filed Return On 02.11.2021 Declaring Total Income Of Rs.9,647. Assessment Was Made Under Sec. 147 M. A Financial Services Pvt. Ltd Read With Section 144B Of The Act On 24.05.2023 Determining Total Income Of Rs.6,55,31,471/- Inter-Alia Making Following Addition:

Section 139Section 143(1)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

Disallowance of expenses claimed under the head of salary and wages of Rs.51,15,500/-. 3. Addition on account of unexplained money of Rs.85,55,000 u/s. 69A of the Act. 3. Aggrieved by the said order, the assessee preferred appeal before the ld. CIT(A) wherein the appeal of the assessee has been dismissed on account of non-compliance

SUMITA ROY CHOWDHURY,KOLKATA vs. I.T.O., WARD - 48(1),, KOLKATA

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

ITA 1272/KOL/2024[2009-2010]Status: DisposedITAT Kolkata08 Jan 2025AY 2009-2010

Bench: Shri Pradip Kumar Choubey & Shri Sanjay Awasthiassessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant 2, Lal Bazaar Street, 1St Floor, Kol-700001.. [Pan: Aaccm0481E] Vs. Ito, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances By: Shri Manoj Kataruka, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 09, 2025 Date Of Pronouncing The Order : October 17, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.05.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2015–16. 2. Brief Facts Of The Case Of The Assessee Are That The Assessee Filed Its Return Of Income For The A.Y 2015-16 U/S 139 Of The Act On 20.07.2015 Declaring Total Income Of Rs.9,647/-. The Said Return Was Processed U/S 143(1) Of The Act. Later On, Based On Information Received Through Itba Software Under The Head High Risk Transaction Case Notice U/S 148A(B) Of The Act Was Issued & Finally Notice U/S 148 Of The Act Was Issued On 13.07.2022. In Response, The Assessee Filed Return On 02.11.2021 Declaring Total Income Of Rs.9,647. Assessment Was Made Under Sec. 147 M. A Financial Services Pvt. Ltd Read With Section 144B Of The Act On 24.05.2023 Determining Total Income Of Rs.6,55,31,471/- Inter-Alia Making Following Addition:

Section 139Section 143(1)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

Disallowance of expenses claimed under the head of salary and wages of Rs.51,15,500/-. 3. Addition on account of unexplained money of Rs.85,55,000 u/s. 69A of the Act. 3. Aggrieved by the said order, the assessee preferred appeal before the ld. CIT(A) wherein the appeal of the assessee has been dismissed on account of non-compliance

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

In the result, appeal of the assessee in IT(SS)A No

ITA 785/KOL/2018[2008-09]Status: DisposedITAT Kolkata15 Mar 2024AY 2008-09

Bench: Shri Sanjay Garg & Shri Girish Agrawalit(Ss)A No.17/Kol/2018 Assessment Year: 2008-09 Himatsingka Seide Ltd. Deputy Commissioner Of 10/24, Kumara Krupa Road, High Vs. Income Tax, Central Circle- Grounds, Bangalore-560001. Xvi, Kolkata. (Pan: Aaach3507N) (Appellant) (Respondent) & It(Ss)A No.20/Kol/2018 Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent) & Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, Sr. AdvocateFor Respondent: Shri Abhijit Kundu, CIT, DR

Section 143(3)Section 14ASection 153ASection 271Section 92C

disallowance as computed by the AO in terms of the directions noted above is liable to be taken into 13 IT(SS)A Nos.17 & 20/Kol/2018 & Himatsingka Seide Ltd., AY 2008-09 account. Accordingly, ground no. 10 of the revenue is allowed. 12. In ground no. 4, assessee has contested on the transfer pricing adjustment of Rs.1

ACIT, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. M/S. PRAKASH PLY CENTRE PVT. LTD., KOLKATA

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

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

1) should not be reopened. Therefore, considering the scheme of section 132 and section 153A, we are of the view that there should be some new document/incriminating document to invoke the provisions of section 153A. Ld. DR for the revenue had pointed out that there is a direct nexus among the companies} which has been established by the statement

ACIT, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. M/S. PRAKASH PLY CENTRE PVT. LTD., KOLKATA

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

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

1) should not be reopened. Therefore, considering the scheme of section 132 and section 153A, we are of the view that there should be some new document/incriminating document to invoke the provisions of section 153A. Ld. DR for the revenue had pointed out that there is a direct nexus among the companies} which has been established by the statement

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

disallowance of foreign exchange loss on maturity of MTM contracts amounting to Rs.3,45,06,888 wit amounting to Rs.3,45,06,888 without appreciating that the Hon’ble DRP has hout appreciating that the Hon’ble DRP has directed to allow the claim of such loss on maturity of MTM contracts and that directed to allow the claim

ACIT, C.C. XXVII, KOLKATA, KOLKATA vs. M/S. KANCHAN OIL INDUSTRIES LIMITED, KOLKATA

In the result, the appeals of the revenue are dismissed and cross objections of the assessee are dismissed as being withdrawn

ITA 725/KOL/2011[2008-09]Status: DisposedITAT Kolkata09 Dec 2015AY 2008-09

Bench: : Shri M. Balaganeshita No. 725/Kol/2011 A.Y 2008-09 Acit, Cc-Xxvii, Kolkata Vs. M/S. Kanchan Oil Industries Ltd Pan:Aabck 2533L (Appellant) (Respondent) Ita Nos. 1390, 1391 & 1553/Kol/2010 A.Ys 2003-04, 2004-05 & 2007-08 Dcit, Cc-Xxvii, Kolkata Vs. M/S. Kanchan Oil Industries Ltd Pan:Aabck 2533L (Appellant) (Respondent) Co Nos. 106, 107 & 140/Kol/2010 [ A/O Ita Nos.1390, 1391& 1553/Kol/2010 Ays. ’03-04, ’04-05& ’07-08] For The Appellant/Department: None Appeared For The Respondent/Assessee : Shria.K Tibrewal, Fca

For Appellant: ShriA.K Tibrewal, FCAFor Respondent: None appeared

Section 132Section 139(1)Section 143(3)Section 14ASection 153ASection 80I

b) Whether the Learned AO is justified in rejecting the claim of deduction u/s 80IB of the Act for the Asst Years 2007-08 nd 2008-09 when the eligibility conditions u/s 80IB of the Act are to be seen only in the initial assessment year and thereafter it is automatic and only academic in nature. c) Whether the Learned

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

disallowances." 46. CIT vs. Kabul Chawla (2015) 380ITR 573 (Del), wherein it has been held as under: (v) In the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word "assess" in section 153A is relatable to abated proceedings (i.e., those pending on the date of search

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)

disallowances." 46. CIT vs. Kabul Chawla (2015) 380ITR 573 (Del), wherein it has been held as under: (v) In the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word "assess" in section 153A is relatable to abated proceedings (i.e., those pending on the date of search