M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

property reported in TDS return under section 194IA was one of the criteria for selection of the case in scrutiny. The same was not properly verified by the A.O. (e) It is further seen that write off of fixed asset of Rs. 42,93,049/- as per clause 21(a) of TAR was not added back by the A.O during

ITO, WARD - 11(3), , KOLKATA vs. M/S. LNB RENEWABLE ENERGY PVT. LTD., , KOLKATA

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

Bench: Sri Sanjay Garg & Dr. Manish Borad

144A of the Act dated 22.03.2016 by ld. AO to refer the matter immediately to the Valuation Officer u/s 142A of the Act. On 28.03.2016 the case was referred to the District Valuation Officer, but on 30.03.2016 reply was received from the Asst. Valuation Officer-6, Kolkata stating that the Valuation Officer deals only with immovable property

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

144A of the Act, a Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

144A of the Act, a Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case

BENGAL SHRACHI HOUSING DEVELOPMENT LIMITED,KOLKATA vs. ACIT, CIR. 5(1), KOLKATA

In the result, the appeal of assessee is dismissed

Bench: Shri Sanjay Garg & Shri Manish Boradआयकर अपील सं.य/ Assessment Year:2017-18 बनाम Bengalshrachi Acit, Cir-5(1), Kolkata Housingdevelopment Aaykar Bhawan V/S. Ltd. P-7 Chowringhee Square, 686 Shrachi Tower, Kolkata-700 069. Anandapur,E.M Bypass, Kolkata-700 107. Pan: Aabcb2808F अपीलाथ" /Appellant ""यथ" /Respondent ..

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer 92[or the Transfer Pricing Officer, as the case may 5. AY 2017-18 Bengal Shrachi Housing Development Ltd. be,] conferred on, or assigned to, him under the orders or directions issued by the Board

KHETAWAT PROPERTIES LTD.,KOLKATA vs. PR.CIT-4,, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Housing Limited wherein the question was whether deduction can be given for provision in respect of ascertained liability wherein the Tribunal has held as under: “6. We have considered the rival submissions and also perused the relevant material available on record. It is observed that the assessee in the present case is carrying on the business of real estate development

D.C.I.T.,CIRCLE-3(1), KOLKATA, KOLKATA vs. M/S CENTRAL BUSINESS SERVICES LTD., KOLKATA

In the result, appeal of the assessee dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 111/Kol/2017 Assessment Year: 2012-13

144A of the Act, before the JCIT, Range-3, in respect of TDS which was deducted by ONGC Ltd. while making payment of security deposit of Rs.50,28,750/- to the ssessee for taking the premises of the assessee on lease. The TDS amount was Rs.5,25,672/-. The total security deposit given by ONGC was Rs.93

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

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section

DEWARS GARAGE LIMITED ,ACIT vs. A CIT-5 (1) , KOLKATA

In the result, appeal of the assessee is dismissed

House Street Tax, Circle-5(1), Kolkata Vs Kolkata - 700001 [PAN : AABCD7605C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nilima Joshi, C.A. Revenue by : Md. Ghayasudding, CIT D/R सुनवाई क" तारीख/Date of Hearing : 06/09/2022 घोषणा क" तारीख/Date of Pronouncement : 21/11/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: The present appeal is directed