BIBHISANPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. I.T.O., WARD - 27(4), HALDIA/ WBG-W-176(3), HALDIA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

4) of the Act even though without any amendment in Section 80P(2) (d) of the Act Page 8 of 30 I.T.A. No.: 1021/KOL/2024 Assessment Year: 2020-21 Bibhisanpur Samabay Krishi Unnayan Samity Ltd. is sufficient to deny the claim of the respondent assessee for deduction under Section 80P(2)(d) of the Act." 4.3.6 Thus, the intention

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

D E R Per Shri P.M. Jagtap :- This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax-9, Kolkata dated 30.03.2015 passed under section 263, whereby he revised the order passed by the Assessing Officer under section 143(3) treating the same erroneous and prejudicial to the interest of the Revenue

DCIT, CIR-10(2), KOLKATA, KOLKATA vs. M/S YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

Bench: Shri S.S.Godara & Shri M. Balaganesh

D E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals for assessment year 2011-12 arise against the Commissioner of Income Tax (Appeals)-4 Kolkata’s separate orders; all dated 30.10.2015 in case No.(s) 857/CIT(A)-4/Cir-10/2014-15; 1573/CIT(A)/4/Cir-10/2014-15 & 385/CIT(A)-4/Cir-10/2014-15 respectively. The relevant proceedings in first appeal

DCIT, CIRCLE - 10(2), KOLKATA, KOLKATA vs. M/S. YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

Bench: Shri S.S.Godara & Shri M. Balaganesh

D E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals for assessment year 2011-12 arise against the Commissioner of Income Tax (Appeals)-4 Kolkata’s separate orders; all dated 30.10.2015 in case No.(s) 857/CIT(A)-4/Cir-10/2014-15; 1573/CIT(A)/4/Cir-10/2014-15 & 385/CIT(A)-4/Cir-10/2014-15 respectively. The relevant proceedings in first appeal

DCIT, CIRCLE - 10(2), KOLKATA, KOLKATA vs. M/S. YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

Bench: Shri S.S.Godara & Shri M. Balaganesh

D E R PER S.S.Godara, Judicial Member:- These three Revenue’s appeals for assessment year 2011-12 arise against the Commissioner of Income Tax (Appeals)-4 Kolkata’s separate orders; all dated 30.10.2015 in case No.(s) 857/CIT(A)-4/Cir-10/2014-15; 1573/CIT(A)/4/Cir-10/2014-15 & 385/CIT(A)-4/Cir-10/2014-15 respectively. The relevant proceedings in first appeal

DCIT, CIRCLE - 8(1), KOLKATA, KOLKATA vs. M/S. ASHIANA HOUSING LIMITED , KOLKATA

In the result, the appeal filed by the Revenue stands dismissed and the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: The Cit-A. The Cit-A By Placing His Reliance On An Order Of Kolkata Bench (Itat, Kolkata) In The Case Of Rei Agro Ltd Reported In (2013) 144 Itd 141 (Kolkata-Trib) Directed The Ao To Verify The Details Of Investment Filed Before Him & To Compute The Expenditure Accordingly In Terms Of Investment, Which Yielded Exempt Income.

D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 2271/Kol/2017 A.Y: 2012-13 D.C.I.T, Circle-8(1), Vs. M/s. Ashiana Housing Kolkata Limited PAN:AADCA9093P [Appellant] [Respondent] For the Appellant : Shri A. Bhattacharya, Addl. CIT, ld. Sr.DR For the Respondent : S/Shri Arvind Agarwal, Advocate & Rajat Agarwal, CA, ld.ARs Date of hearing

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

disallowed the claim on the ground that the assessee has challenged the provisions of explanation to section 80IA of the Act to the Hon'ble High Court and the Court has restrained to enforce the demand that may be raised in pursuance to the explanation to section 80IA of the Act. There is no direction to keep the assessment proceedings

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

disallowed the claim on the ground that the assessee has challenged the provisions of explanation to section 80IA of the Act to the Hon'ble High Court and the Court has restrained to enforce the demand that may be raised in pursuance to the explanation to section 80IA of the Act. There is no direction to keep the assessment proceedings

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

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

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present four appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals)-20, Kolkata Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti passed on 23.12.2021 for assessment years 2008-2009 to 2012-2013 except

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

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

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present four appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals)-20, Kolkata Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti passed on 23.12.2021 for assessment years 2008-2009 to 2012-2013 except

GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)

4 Gunja Samabay Krishi Unnayan Samity Ltd. A.Y. 2016-17 Section 80P(2)(d) of the I.T. Act 1961 provides that the whole of interest and dividend income derived by a co-operative society from its investments in any other co-operative society is deductible under section 80P(2)(d) of the I.T. Act 1961. Thus the interest income

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

Disallowance of deduction claimed under section 80-IA of the Act 5.1 That on the facts and in the circumstances of the case and in law, The Ld. AO and Hon'ble DRP erred in not granting the deduction claimed by the Assessee under section 80-IA of the Act amounting to Rs. 4

M/S BOTHRA SHIPPING SERVICES PVT. LTD.,KOLKATA vs. DCIT, CIR.-9(1), KOLKATA

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

disallowed the claim under section 80IA(4) on the ground that the conditions prescribed under sub-clause (b) of section 80IA(4)(i) of the Act is not fulfilled because there is no direct AY 2015-16 AY 2016-17 Bothra Shipping Services Pvt. Ltd. 7 agreement between the assessee and the Central Government or a State Government

M/S BOTHRA SHIPPING SERVICES PVT. LTD.,KOLKATA vs. ADDL./JOINT/DY./ASSTT. COMMISSIONER/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

disallowed the claim under section 80IA(4) on the ground that the conditions prescribed under sub-clause (b) of section 80IA(4)(i) of the Act is not fulfilled because there is no direct AY 2015-16 AY 2016-17 Bothra Shipping Services Pvt. Ltd. 7 agreement between the assessee and the Central Government or a State Government

M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

disallowance of claim of deduction u/s 80IA of the Act for Rs.80,39,696 has been made holding that the said provisions do not apply to the case of the assessee. For the sake of convenience, the provisions of Section 80IA of the Act are reproduced below:- 80-IA. 33 [(1) Where the gross total income of an assessee includes

SIMPLEX KRITA JV,KOLKATA vs. ITO, WARD-33(1), , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2016-17 Simplex Krita Jv Ito, Ward-33(1), Kolkata Simplex House, 27, Shakespeare Vs Sarani, Kolkata-700017. Pan: Aalas 5699 F (Appellant) (Respondent) Present For: Appellant By : Shri S.K. Tulsiyan, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 30.05.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal In Ita No. 181/Kol/2023 For A.Y. 2016-17 Is Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax, National Faceless Appeal Centre, Delhi (Nfac) [Ld. Cit In Short], Dated 25.01.2023. The Assessee Has Raised The Following Grounds Of Appeal:

D E R PER SONJOY SARMA, JM: This appeal in ITA No. 181/Kol/2023 for A.Y. 2016-17 is preferred by the assessee against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi (NFAC) [Ld. CIT in short], dated 25.01.2023. The assessee has raised the following grounds of appeal: “1. That. on the facts

HINDUSTAN MOTORS LIMITED,KOLKATA vs. DCIT, CIRCLE - 6, KOLKATA, KOLKATA

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

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

D E R Per Shri P.M. Jagtap:- This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-VI, Kolkata dated 24.11.2011 for the assessment year 2008-09. 2. The issue involved in Ground No. 1 relates to the addition of Rs.2,11,27,261/- made by the Assessing Officer and confirmed

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.06.2023 for the AY 2016-17. 02. The only issue raised by the Revenue is against the deletion of disallowance