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

In the result, the appeal of the assessee is allowed

property at\n13 BT Road did not qualify as residential house property and\ntherefore it was to be excluded

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

house property loss except for the self-occupied property against other income. Provision of section 71 of the Act has a direct

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

House Property”. Thus, only standard deduction can be given while computing income from house property u/s. 22 to 27 and depreciation

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

House Property”. Thus, only standard deduction can be given while computing income from house property u/s. 22 to 27 and depreciation

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

House Property”. Thus, only standard deduction can be given while computing income from house property u/s. 22 to 27 and depreciation

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

House Property”. Thus, only standard deduction can be given while computing income from house property u/s. 22 to 27 and depreciation

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'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals

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'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals

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'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals

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 and accordingly Page 2 of 4 I.T.A. No.: 772/KOL/2023 Assessment Year: 2016-17 Armasol Properties

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]

House Property income, and claim of interest deduction against such House Property income: I have carefully

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

House Property”. Thus, only standard deduction can be given while computing income from house property u/s. 22 to 27 and depreciation

ANIL KUMAR GHOSH,KOLKATA vs. P.C.I.T., KOLKATA - 9, KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

House property income. As per section 24 of the IT Act, only 30% standard deduction is allowable from

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 In fact, the Honourable Supreme Court in the case of Chennai Properties & Investments Ltd. v. Commissioner

SWARUP KUMAR ROY,SILIGURI vs. DCIT, CPC, BANGALORE

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

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

house property income in the hands of the assessee. The assessee does not own any house property

ARUN ENGINEERING UDYOG PVT. LTD.,,KOLKATA vs. PR. CIT (CENTRAL) - 2, , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2021-22 Arun Engineering Udyog Pvt. Ltd……………………………….……….……Appellant 151/A, Cotton Street, Burrabazar, Kol - 700007. [Pan: Aalca8127A] Vs. Pcit(Central)-2, Kolkata…………………………………….....……...…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2025 Date Of Pronouncing The Order : September 11, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2025 Of The Principal Cit(Central), Kolkata [Hereinafter Referred To As The “Ld. Pcit”] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

properties known as “Chennai House” and “Firhavin Estate” both in Chennai and to let out those properties

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

house property, availing loan. The house property was subsequently sold and assessee included interest paid on housing

DECORUM INFRASTRUCTURE PVT. LTD., ,KOLKATA vs. PR. CIT (CENTRAL) - 2, , KOLKATA

In the result, the appeal of the assessee is allowed

properties known as “Chennai House”\nand “Firhavin Estate” both in Chennai and to let out those properties