THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. MEENAKSHI MERCANTILES LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-11(1), Meenakshi Mercantiles Limited Kolkata Room No 504, Woodburn Aayakar Bhawan, 6Thfloor, P-7, Central, 5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 Westbengal-700020 (Appellant) (Respondent) Pan No. Aadcm1113E Assessee By : Shri S.K. Tulsiyan & Smt. Lata Goyal, Ars Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 19.03.2025 Date Of Pronouncement : 02.04.2025

5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 WestBengal-700020 (Appellant) (Respondent) PAN No. AADCM1113E Assessee by : Shri S.K. Tulsiyan, & Smt. Lata Goyal, Ars Revenue by : Shri Sailen Samadder, DR Date of hearing: 19.03.2025 Date of pronouncement : 02.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against

DCIT, CIR-8, KOLKATA ,KOLKATA vs. OBEROI HOTELS PVT. LTD. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

disallowance of depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant

OBEROI HOTELS PRIVATE LIMITED.,KOLKATA vs. DCIT,CIR-8, KOLKATA, KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

disallowance of depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT,CIR-8, KOLKATA. , KOLKATA

Bench: Shri. Rajesh Kumar () & Shri Anikesh Banerjee ()

disallowance of depreciation amounting to Rs.111,712/- in respect of assets merged in the block of assets on the basis of High Court Order and became inseparable from other business assets of the respective block. 5 ITA 489/Kol /2005 ITA 1808/Kol /2006 ITA 1811/Kol /2006 Oberoi Hotels (P) Ltd 10. That the learned CIT(A) erred in rejecting the appellant

ANIRUDDHA BANERJEE,KOLKATA vs. D.C.I.T., CIRCLE - 29, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowed for the purpose of section 36(1)(va) of the Act. In terms of the above, the appeal of the assessee is allowed for statistical purposes. 5. However, it is clarified that while doing so, the ld. AO should give appropriate notice to the assessee by providing reasonable opportunity of being heard. Accordingly, the appeal of the assessee

BALAJEE METALLIC,PCIT vs. PCIT-1, KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 227/Kol/2022 Assessment Year: 2017-2018 Balajee Metallic,……………………………..……Appellant 5A, Hospital Street, Chandni Chawk, Kolkata-700072 [Pan:Aamfb7518E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Kolkata-1, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Rakesh Kumar Das, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : August 13, 2024 Date Of Pronouncing The Order : September 10, 2024 O R D E R

5A, Hospital Street, Chandni Chawk, Kolkata-700072 [PAN:AAMFB7518E] -Vs.- Principal Commissioner of Income Tax,…Respondent Kolkata-1, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Shri Rakesh Kumar Das, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 13, 2024 Date

WEXFORD SALES PVT LTD,KOLKATA vs. INCOME TAX OFFICER, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1319/Kol/2024 Assessment Year: 2012-2013 M/S. Wexford Sales Pvt. Limited,…………....Appellant 44, Ezra Street, Room No. 5A, Ground Floor, Kolkata-700001 [Pan:Aaacw2151P] -Vs.- Income Tax Officer,……………….………………Respondent Ward-6(4), Kolkata

disallowed and added to the income of the assessee. 5. In the appellate proceeding, the assessee challenged the order passed by the ld. Assessing Officer under section 143(3)/147 of the Act on the ground that the said order was on the basis of the order 3 M/s. Wexford Sales Pvt. Limited passed under section

CHANDRA KUMAR SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 14A of the Income Tax Act, 1961, read with Rule 8D of the Income Tax Rules, 1962. 4. That the Hon'ble Commissioner of Income Tax (Appeals) erred in law and on facts by confirming the addition of ₹19,000/- made by the Learned Assessing Officer (AO) by treating the drawings and day-to-day expenses as undisclosed

M/S. VAACHI INTERNATIONAL PVT. LTD. ,KOLKATA vs. DCIT, CIR- 7(2)/KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: this Bench although notices were issued time to time from registry, from perusal of the order sheet, it is reflected that on 10.04.2024 and 14.05.2024, one Shri Abhishak Bansal, AR of the assessee had appeared before the Bench and sought time by seeking adjournment in the case. However, today when the matter is called up no one turn up on behalf of the assessee. Therefore, we have no other alternative but to decide the appeal on merits of the case with the assistance of Ld. DR. The Ld. DR s

5A, Sadananda Road, Kolkata - 700026 [PAN: AABCV5897L] ......................…...…………….... Appellant vs. D.C.I.T., Circle-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, 3rd Floor, Room No.-80, Kolkata – 700069 .....…..........................…..…..... Respondent Appearances by: Assessee represented by : None Department represented by : Subhendu Datta, CIT-DR Date of concluding the hearing : August 20, 2024 Date of pronouncing the order : August 21, 2024 ORDER Per Sonjoy

SATYAM SUREKA ,KOLKATA vs. DCIT, CENTRAL CIR-3(3), KOLKATA

In the result, all the appeals of the different assessees are partly allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.(S.S).A. No. 13 /Kol/2025 Assessment Years: 2013-14 Satyam Sureka Vs. Dcit, Central Circle-3(3), Kolkata

disallowed by upholding that the father did not come under the definition of relatives. The submission of the assessee is that family was HUF and each of HUF family members have a separate legal status so the father should be considered as a relative. In this aspect we have gone through the cited decision filed by the assessee passed

AJIT KUMAR PATNI,KOLKATA vs. IT0, WD-28(1),KOLKATA, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

disallowance of claim of exemption u/s 10(38) in respect of long term capital gain arising out of sales of shares amounting to Rs. 13,13,436/- u/s 68 which was claimed as exempt income by the assessee. On this issue, the ld. DR stated that since the issue involved in ground no. 1 & 2 are relating to penny stock

AJIT KUMAR PATNI,KOLKATA vs. ITO,WARD-28(1),KOLKATA, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

disallowance of claim of exemption u/s 10(38) in respect of long term capital gain arising out of sales of shares amounting to Rs. 13,13,436/- u/s 68 which was claimed as exempt income by the assessee. On this issue, the ld. DR stated that since the issue involved in ground no. 1 & 2 are relating to penny stock

POINEER PROPERTY MANAGEMENT LTD.,KOLKATA vs. ACIT, CIR. 7(2), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 467/Kol/2024 Assessment Year: 2013-2014 Pioneer Property Management Limited,…….Appellant 1St Floor, 10A, Rowdon Street, Kolkata-700017 [Pan:Aaccp5904H] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Circle-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri Ankur Goyal, Jcit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : June 07, 2024 O R D E R

5A, 5B, 6A & 6B of Block-4 of the said Silver Spring Complex situated at 5JBS, Halden Avenue, Kolkata-700105. Flat Nos. 5C and 6C are stated to be used as a Guest House by the Company. The ld. Assessing Officer deputed an Inspector to conduct field inquiry on this premises. He deputed the Inspector on the second time also