THE SATURDAY CLUB LIMITED,KOLKATA vs. DCIT, CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, the appeals of the Revenue for A

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

house property u/s.22 of the Act”. [ Addition: Rs.69,42,958/-] 14. Dissatisfied with this addition, the assessee carried the matter in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has deleted this addition by recording the following finding:- DECISION: This ground relates to the addition of Rs. 6784258/- made by the AO to total income

THE SATURDAY CLUB LIMITED,KOLKATA vs. DCIT, CIR-8(2), KOLKATA, KOLKATA

In the result, the appeals of the Revenue for A

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

house property u/s.22 of the Act”. [ Addition: Rs.69,42,958/-] 14. Dissatisfied with this addition, the assessee carried the matter in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has deleted this addition by recording the following finding:- DECISION: This ground relates to the addition of Rs. 6784258/- made by the AO to total income

DCIT,CIRCLE-8, KOLKATA, KOLKATA vs. M/S. THE SATURDAY CLUB LTD, KOLKATA

In the result, the appeals of the Revenue for A

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

house property u/s.22 of the Act”. [ Addition: Rs.69,42,958/-] 14. Dissatisfied with this addition, the assessee carried the matter in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has deleted this addition by recording the following finding:- DECISION: This ground relates to the addition of Rs. 6784258/- made by the AO to total income

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal

income from house property by allowing 30% standard deduction. Further, Ld. AO has noted that the rental receipts had remained same when compared with the preceding years and, therefore, considering the general trend of annual increment in the rentals has enhanced it by 10%. Ld. CIT(A) has upheld the findings given by the Ld. AO and has confirmed

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal

income from house property by allowing 30% standard deduction. Further, Ld. AO has noted that the rental receipts had remained same when compared with the preceding years and, therefore, considering the general trend of annual increment in the rentals has enhanced it by 10%. Ld. CIT(A) has upheld the findings given by the Ld. AO and has confirmed

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal

income from house property by allowing 30% standard deduction. Further, Ld. AO has noted that the rental receipts had remained same when compared with the preceding years and, therefore, considering the general trend of annual increment in the rentals has enhanced it by 10%. Ld. CIT(A) has upheld the findings given by the Ld. AO and has confirmed

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawal

income from house property by allowing 30% standard deduction. Further, Ld. AO has noted that the rental receipts had remained same when compared with the preceding years and, therefore, considering the general trend of annual increment in the rentals has enhanced it by 10%. Ld. CIT(A) has upheld the findings given by the Ld. AO and has confirmed

VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

House Property instead of Income from Business amounting to Rs.786000/- 2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the action of the Ld. AO in disallowing the expenses such as depreciation, repairs & maintenance, Legal and professional fee etc claimed by the appellant. 3. That on the facts

ASOK BORAL,MURSHIDABAD vs. A.C.I.T., CIRCLE - 42, MURSHIDABAD

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1623/Kol/2024 Assessment Year: 2021-2022 Asok Boral,………………………….....…………Appellant Raghunathganj-1, Dist. Murshidabad-742225, West Bengal [Pan:Adbpb7452K] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Circle-42, Murshidabad, Aayakar Bhawan, 57, R.N. Tagore Road, Baharampore, Murshidabad-742101, West Bengal Appearances By: Shri S. Das Sharma, Advocate, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2025 Date Of Pronouncing The Order: January 31, 2025 O R D E R

property’ as well as ‘interest income’ as income from other sources. The return of income filed by the assessee clearly establishes the fact. Therefore, there is no need to make addition under the head “income from house

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, CIR-28/KOL, KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Dr. Manish Borad

income from house property by allowing 30% standard deduction. Further, Ld. AO has noted that the rental receipts had remained same when compared with the preceding years and, therefore, considering the general trend of annual increment in the rentals has enhanced it by 10%. Ld. CIT(A) has upheld the findings given by the Ld. AO and has confirmed

ARMASOL PROPERTIES PVT. LTD. ,KOLKATA vs. ITO,WARD-12(3), KOLKATA. , KOLKATA

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

house property income. Accordingly, we set aside the order of ld. CIT(A) and direct the AO to delete the addition

PADMALOCHANAN RADHAKRISHNAN,KOLKATA vs. A.C.I.T., CIRCLE - 62, KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 130/Kol/2023 Assessment Year: 2014-2015

Income from House Property’, the Ld. CIT(A), NFAC ought not have denied the aforesaid claim on indecisive considerations that the claim originally made was based on estimates and not the correct figures. (3) For that on the facts and in the circumstances of the case, the Ld. CIT(A), NFAC was wholly unjustified in not allowing

ZAFAR IQBAL,SILIGURI vs. DCIT, CIRCLE - 1, SILIGURI, SILIGURI

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

house was being shown in the balance sheet of previous\nyear and he was not having two residential properties, but only some\naddition was done to the existing property. The Ld. AO has not\nmentioned the details of the property and the contention of the\nassessee is verified from the details filed before us. This fact could\nnot be rebutted

SMT. PRIYANKA GANGULY,KOLKATA vs. D.C.I.T.(IT)-CIRCLE-2(1), KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

addition of coowner's income in my total income. I wish to hereby submit that the house property in question

HIND CERAMICS PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 10(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

income under the head house property and delete the addition made to the total income. The ground no. 2,3 and 4 are allowed

HIND CERAMICS PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE - 10(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

income under the head house property and delete the addition made to the total income. The ground no. 2,3 and 4 are allowed

BANI BROTO BANERJEE ,KOLKATA vs. CIT(A), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 520/Kol/2023 Assessment Year: 2014-2015 Bani Broto Banerjee,…………………..…………Appellant Sanskriti, Flat – 3A, 148, Rashbehari Avenue, Near Deshapriya Park, Kolkata-700029 [Pan:Abppb0424P] -Vs.- Commissioner Of Income Tax (Appeals),……Respondent Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances By: Shri Akshay Ringasia, C.A., Appeared On Behalf Of The Assessee Smt. Ranu Bisws, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : September 24, 2024 Date Of Pronouncing The Order : November 18, 2024 O R D E R

income from house property. The revenue's appeal was dismissed by the ITAT, Chennai Bench and the order of the ld. CIT(A) was upheld. 3.7. From these judicial pronouncements, it is very much clear that if the property is purchased from borrowed funds then consideration for the purchased amount, the interest on borrowed fund also has to be paid

SAROJ GOENKA,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeal of the assessee is allowed

Income from house property\". In the present case,\nit was the case of the AO that, the assessee owns more than one\nresidential house as on the date of transfer of original asset viz.,\ntwo residential properties, in the present case. The assessee has\nhowever claimed that, she did not own any residential property and\nthat the AO had acted

WINDOW TECHNOLOGIES PVT. LTD.,KOLKATA vs. PCIT (CENTRAL) - 2, KOLKATA, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2019-20

additional grounds and/or amend or alter the grounds already taken either at the time of hearing of the appeal or before.” 3. Brief facts of the case are that the assessee-company had e-filed its return of income declaring total income of Rs. 38,89,350/- on 03.12.2019. The case was selected manually for scrutiny in view