NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

133(6) vide reply dated 09.05.2023 and have confirmed the loan transactions with the appellant company and that all the transaction have been made through banking channels. Further, M/s Primary Investment Consultants Pvt Ltd in its reply submitted before the AO all the details regarding loan transaction with the appellant company has also submitted source of loan received. And also

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

1,90,76,680/- by invoking his power of enhancement is bad in law. 3. Facts in brief are that the assessee filed return of income on 17.09.2013 declaring total income at NIL. The assessee the Indian Chamber of Commerce (in short ICC) is an association of industrialist, being a company registered u/s 25 of Companies Act as non-profit

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

1,90,76,680/- by invoking his power of enhancement is bad in law. 3. Facts in brief are that the assessee filed return of income on 17.09.2013 declaring total income at NIL. The assessee the Indian Chamber of Commerce (in short ICC) is an association of industrialist, being a company registered u/s 25 of Companies Act as non-profit

MAITHAN CERAMIC LTD.,,KOLKATA vs. ACIT, CIRCLE 7(1),, KOLKATA

In the result, appeal of the assessee is dismissed

D. C. I. T.,\nCentral Circle - VI,\n3rd Floor, Aayakar Bhawan Poorva,\n110, Shanti Palli,\nKolkata - 700 107\nSir,\n60\nSub: Furnishing of Information/document in respect of M/S Maithan Ceramic Ltd. for the Financial\nYear 2010-11 relevant to the Assessment Year 2011-12.\nRef: Your letter U/Sec. 133(6)\nWith reference to your above captioned letter on the subject

GARUD CREDIT & HOLDING PVT LTD,KOLKATA vs. I.T.O WD - 9(2),KOLKATA, KOLKATA

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

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 1270/Kol/2013 Assessment Year: 2009-2010 Garud Credit & Holding Pvt. Limited,.........Appellant D.J. Shah & Co., 2, Elgin Road, Kolkata-700020 [Pan: Aaacg9791P] -Vs.- Income Tax Officer,.................................Respondent Ward-9(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Veekaas S. Sharma, Ca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 06, 2023 Date Of Pronouncing The Order : May 01, 2023 O R D E R

D E R Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2009-10 is directed against the order of ld. Commissioner of Income Tax, Kolkata-III, Kolkata dated 05.03.2013 framed under section 263 of the Act. 1 Assessment Year: 2009-2010 Garud Credit & Holding Pvt. Limited 2. The grounds of appeal raised

SAVERA COMMOTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(3),, KOLKATA

In the result, the appeal of the assessee is allowed

D” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA No. 1719/KOL/2025\n(Assessment Year: 2009-10)\nSavera Commotrade Private\nLimited\nMartin Burn House, Room\nNo.312, 1, R.N. Mukherjee Road,\n3rd Floor, Kolkata-700001, West\nBengal\n(Appellant)\nITO, Ward 5(3)\nAaykar Bhawan, P-7,\nChowringhee Square, Kolkata-\n700069, West Bengal\n(Respondent)\nPAN

SIMOCO SYSTEMS AND INFRASTRUCTURE SOLUTIONS LIMITED,KOLKATA vs. ITO WARD 2 (1), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19, dated

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT, CC-1(3), KOLKATA vs. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT, CC-1(3), KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

133(6) of the Act. The relevant part of the order of Ld CIT(A) is reproduced as under: “5.3(a) I have carefully considered the facts of the case and submission of the appellant. Current year is an unabated/completed assessment year. Although AO. has mentioned that the additions are supported by incriminating evidences found during the search, but appellant