PAIRAGACHA COOPERATIVE CREDIT SOCIETY LIMITED,PAIRAGACHA vs. ITO, HOOGHLY

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal

d) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and against the assessment order by ITO, Ward-23(1), Hooghly dated 22.11.2016 u/s.143(3) of the Act for AY 2019-20 respectively. 2. Both the appeals are time barred by 14 days. In respect of AY 2018-19 the assessee has filed an affidavit explaining

ANITA BASAK,KOLKATA vs. ACIT, CC 1(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Acit, Central Circle 1(1), C/O. S.N. Ghosh & Associates, Kolkata, Advocates, Aaykar Bhawan Poorva, 2, Garstin Place, 2 Nd Floor, Suite 110 Shanti Pally, 5 Th Floor, Vs. No.203, Off Hare Street, Kolkata, Eastern Metropolitian By Pass, West Bengal-700001, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 19.12.2025

D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the penalty order u/s 271A of the Income-tax Act, 1961 (the Act) vide order dated 25.03.2022 by Central Circle 1(1), Kolkata for A.Y. 2018-19. 2. The only issue raised by the assessee in various grounds of appeal is against the order

ACIT, CIRCLE-33, KOLKATA, KOLKATA vs. M/S. G. D. CONSTRUCTION & CO., KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2010-11

D E R PER Waseem Ahmed, Accountant Member:- This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-XIX, Kolkata dated 06.06.2014. Assessment was framed by ACIT, Circle-33, Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 25.03.2013 for assessment year

BINOD KUMAR MAHATO ,BURDWAN vs. PRINCIPAL CIT - BURDWAN , BURDWAN

In the result, appeal of the assessee is allowed

271A of the Act. He further records in his order that the assessment was completed u/s 144 of the Act. assessment was completed u/s 144 of the Act. 2.1. Aggrieved, the assessee carried the matter in appeal. The ld. CIT(A), Burdwan, vide Aggrieved, the assessee carried the matter in appeal. The ld. CIT(A), Burdwan, vide Aggrieved, the assessee

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

D E R PER: RAJESH KUMAR, AM ITA No.228/Kol/2025: Asst.Year: 2013-14 This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 26.11.2024 in Appeal No.NFAC/2012- 13/10038647 passed for Assessment Year 2013-14. P a g e 1 | 10 ITA Nos.228

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

D E R PER: RAJESH KUMAR, AM ITA No.228/Kol/2025: Asst.Year: 2013-14 This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 26.11.2024 in Appeal No.NFAC/2012- 13/10038647 passed for Assessment Year 2013-14. P a g e 1 | 10 ITA Nos.228

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

D E R PER: RAJESH KUMAR, AM ITA No.228/Kol/2025: Asst.Year: 2013-14 This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 26.11.2024 in Appeal No.NFAC/2012- 13/10038647 passed for Assessment Year 2013-14. P a g e 1 | 10 ITA Nos.228

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubeyita Nos.228, 229, 230 & 231/Kol/2025 Assessment Year : 2013-14 Vineet Bajoria, C/O. S.N.Ghosh Vs. Ito, Ward 45(4), Kolkata & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata Pan/Gir No. Adupb 1299 F (Appellant) .. ( Respondent) Assessee By : Shri Somnath Ghosh, Adv Revenue By : Shri S.B.Chakraborthy, Sr Dr

D E R PER: RAJESH KUMAR, AM ITA No.228/Kol/2025: Asst.Year: 2013-14 This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 26.11.2024 in Appeal No.NFAC/2012- 13/10038647 passed for Assessment Year 2013-14. P a g e 1 | 10 ITA Nos.228