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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

REACHASIA,KOLKATA vs. ACIT, CIR.-29, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

REACHASIA,KOLKATA vs. A.C.I.T.,CIRCLE-29, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

TARASAFE INTERNATIONAL PRIVATE LIMITED ,KOLKATA vs. D.C.I.T.,CIRCLE-15(2), 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, 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

4. (P.S. Magnum) The present appeal is directed at the instance of assessee against the order of ld. CIT(Appeals) dated 02.12.2019 passed for A.Y. 2013-14. 4.1. The appeal before the ld. CIT(Appeals) was filed against an assessment order dated 10.06.2016 passed under section 143(3) of the Income Tax Act. The assesese has taken five grounds

RAJAT KUMAR MAJUMDAR,KOLKATA vs. I.T.O., WARD-31(4), KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

disallowed the claim of deductions. 4. Appeals to the ld. CIT(Appeals) did not bring any relief to the assessee. 5. We have consolidated the appeals of number of assesses, wherein similar deductions have been claimed and decided these appeals in ITA Nos. 261/KOL/2020 & others vide our order dated 7th March, 2023. Our finding in that order reads as under

RAJAT KUMAR MAJUMDAR,KOLKATA vs. I.T.O., WARD-31(4), KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

disallowed the claim of deductions. 4. Appeals to the ld. CIT(Appeals) did not bring any relief to the assessee. 5. We have consolidated the appeals of number of assesses, wherein similar deductions have been claimed and decided these appeals in ITA Nos. 261/KOL/2020 & others vide our order dated 7th March, 2023. Our finding in that order reads as under

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. A.R. STANCHEM (P) LTD., KOLKATA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

245D(4) of the Income Tax Act has been placed on record. In this order, Settlement Commission has noticed the facts of assessee before them, i.e.SHG&PH. Such facts have been noticed by them on the basis of statement of facts filed before them. We deem it appropriate to take note of the facts about the Institution, who has received

QUADEYE TRADING ,KOLKATA vs. DCIT, CIRCLE - 36, KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

4. Brief facts of the case are that the assessee has filed its return of income on 12.08.2013 declaring total income of Rs.3,51,07,500/-. The case of the assessee was selected for scrutiny assessment under CASS and a notice under section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, it revealed

D.C.I.T., CC - 2(3), KOLKATA, KOLKATA vs. EKO DIAGNOSTIC PVT. LTD., KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

245D(4) of the Act and stated that the instant year under appeal i.e., AY 2013-14 is already covered by the decision of Hon’ble Interim Board –V, Mumbai, for settlement, vide order dt. 05/07/2023 and the income of I.T.A. No. 159/Kol/2023 Assessment Year: 2013-14 Eko Diagnostic Pvt. Ltd. 5 the assessee has been determined/settled after considering

DCIT, CC-VIII, KOLKATA, KOLKATA vs. SHRI SHYAM SUNDAR PATODIA, KOLKATA

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Girish Agrawalit(Ss)A No.111/Kol/2014 Assessment Year: 2008-09

disallowance of expenditure of Rs. 50,00,000/- made in cash for the sake of boundary wall, as claimed by the assessee. 3. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in restricting the addition of Rs.2,04,60,000/- to Rs. 55,60,000/- only after allowing