SUGAM REALTY LTD,KOLKATA vs. DCIT, KOLKATA

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

Bench: Sri Sanjay Garg & Dr. Manish Borad

250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income Tax (Appeal)-NFAC, Delhi [in I.T.A. No.: 381/KOL/2023 Assessment Year: 2017-18 Sugam Realty Limited. short ld. ‘CIT(A)’] dated 01.03.2023 arising out of the Assessment Order framed u/s 143(3) of the Act dated 23.12.2019. 2. The assessee has raised the following grounds

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

250 of the Income Tax Act, 1961\n(hereinafter referred to as 'the Act') for AYs 2012-13, 2013-14, 2014-15\n& 2015-16 dated 31.01.2019 and 22.05.2019, respectively.\n1.1. The Registry has informed that all the four appeals filed by the\nRevenue are barred by limitation by 17 days. An application seeking\ncondonation of delay has been filed

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

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

250 of the Income Tax Act, 1961\n(hereinafter referred to as 'the Act') for AYs 2012-13, 2013-14, 2014-15\n& 2015-16 dated 31.01.2019 and 22.05.2019, respectively.\n1.1. The Registry has informed that all the four appeals filed by the\nRevenue are barred by limitation by 17 days. An application seeking\ncondonation of delay has been filed

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

250 of the Income Tax Act, 1961\n(hereinafter referred to as 'the Act') for AYs 2012-13, 2013-14, 2014-15\n& 2015-16 dated 31.01.2019 and 22.05.2019, respectively.\n1.1. The Registry has informed that all the four appeals filed by the\nRevenue are barred by limitation by 17 days. An application seeking\ncondonation of delay has been filed

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

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

250 of the Income Tax Act, 1961\n(hereinafter referred to as 'the Act') for AYs 2012-13, 2013-14, 2014-15\n& 2015-16 dated 31.01.2019 and 22.05.2019, respectively.\n1.1. The Registry has informed that all the four appeals filed by the\nRevenue are barred by limitation by 17 days. An application seeking\ncondonation of delay has been filed

BMW INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

House, 119, Park\nAaykar Bhawan Poorva,\nStreet, Kolkata-700016,\n110, Shantipally, Em Bypass,\nWest Bengal\nKolkata-700107, West Bengal\n(Appellant)\nVs.\n(Respondent)\nPAN No. AABCB0986G\nAssessee by\nShri SK Tulsiyan &\nShri Puja Somani, ARs\nRevenue by\nShri Ms. Archana Gupta, DR\nDate of hearing:\n14.01.2026\nDate of pronouncement:\n20.01.2026\nORDER\nPer Rajesh Kumar, AM:\nThese are appeals preferred

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

House, 119, Park\nStreet, Kolkata-700016,\nWest Bengal\n(Appellant)\nVs.\nDCIT, Central Circle 4(1)\nAaykar Bhawan Poorva,\n110, Shantipally, Em Bypass,\nKolkata-700107, West Bengal\n(Respondent)\nPAN No. AABCB0986G\nAssessee by\nRevenue by\nDate of hearing:\nDate of pronouncement:\nShri SK Tulsiyan &\nShri Puja Somani, ARs\nShri Ms. Archana Gupta, DR\n14.01.2026\n20.01.2026\nORDER\nPer Rajesh Kumar

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal

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

250 is bad in law as well as on facts of the case. 2. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by setting aside the assessment to the Learned Assessing Officer for fresh assessment under the powers of Section 251(1)(a) of the Income Tax Act, 1961, in respect

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

250 is bad in law as well as on facts of the case. 2. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by setting aside the assessment to the Learned Assessing Officer for fresh assessment under the powers of Section 251(1)(a) of the Income Tax Act, 1961, in respect

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

House, 119, Park\nStreet, Kolkata-700016,\nWest Bengal\n(Appellant)\nVs.\nDCIT, Central Circle 4(1)\nAaykar Bhawan Poorva,\n110, Shantipally, Em Bypass,\nKolkata-700107, West Bengal\n(Respondent)\nPAN No. AABCB0986G\nAssessee by\n:\nShri SK Tulsiyan &\nShri Puja Somani, ARs\nRevenue by\n:\nShri Ms. Archana Gupta, DR\nDate of hearing:\n14.01.2026\nDate of pronouncement:\n20.01.2026\nORDER\nPer

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

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2016-17 dated 05.03.2024. 1.1. The Registry has informed that the appeal is barred by limitation by 24 days. The assessee has filed a petition for condonation of delay explaining the reasons that the appellate order was noticed by the concerned person late and since

SMT. RASHMI JALAN,KOLKATA vs. A.C.I.T.CENTRAL CIRCLE-1(1), KOLKATA

In the result, appeal of the assessee is allowed

250 of the Income Tax Act, 1961 (the ‘Act’), dt. 26/02/2020, for the Assessment Year 2013-14. 2. Facts in brief:- A search and seizure operation was conducted u/s 132 of the Act on 13/12/2012 by the Investigation Wing, Kolkata, at the residences and various business premises of Ramkrishna Forging Ltd. and others. A search and seizure operation

KOOMBER PROPERTIES & LEASING CO. PVT. LTD. ,KOLKATA vs. DCIT, CPA. BANGALORE. , BANGALORE.

In the result, the appeal of the assessee is allowed in the above terms

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

House” 14, Gurusaday Road, Kolkata-700019 Telephone: 2287-3067/8737/1816 Fax No.: (033) 2287-2577/7089 KPLC/IT/2018-19 August 24, 2023 The Joint Commissioner of Income Tax (A)-l Coimbatore Dear Sir, PAN: AABCK3342D ASSESSMENT YEAR 2018-19 DIN: ITBA/APL/F/APL 1/2023-24/1055203146(1), DATED 17/08/2023 2 Koomber Properties & Leasing Co. Pvt. Ltd. APPEAL NO, CIT(A), Kolkata-4/10179/2019-20 This has reference

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

250 of the Income Tax Act, 1961 for A.Y. 2020-21. 1 Assessment Year: 2020-2021 M/s. Kalyan Educational Society 2. The assessee has raised the following grounds of appeal in the Memorandum of Appeal:- (1) That on the facts of the case and in law, the learned CPCerred in not allowing the capital expense of Rs.64

M/S IFGL REFRACTORIES LTD.,KOLKATA vs. A.C.I.T.,(OSD)-WARD-6(2), KOLKATA

In the result, appeal of the assessee is allowed in part

House 3, Netaji Subhas Road Kolkata – 700 001 [PAN : AABCI 7391 C] Vs. Asstt. Commissioner of Income Tax (OSD), Ward-6(2) Kolkata…............……..…....Respondent Appearances by: Shri Ravi Tulsiyan, FCA, appeared on behalf of the assessee. Shri Sanjay Paul, Addl. CIT, D/R, appearing on behalf of the Revenue. Date of concluding the hearing : November 19th, 2020 Date of pronouncing