DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

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

u/s. 271(1)(c ) was passed on 31.03.2022. Further, it is very usual that there might be heavy traffic on the ITBA system. The penalty order was uploaded dully long before 12.00 P.M of 31.03.2022 and DIN was generated from the ITBA system on same day itself. It is due to some technical glitch /error ofthe system, the intimation letter

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

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

u/s. 271(1)(c ) was passed on 31.03.2022. Further, it is very usual that there might be heavy traffic on the ITBA system. The penalty order was uploaded dully long before 12.00 P.M of 31.03.2022 and DIN was generated from the ITBA system on same day itself. It is due to some technical glitch /error ofthe system, the intimation letter

AMITABHA SANYAL,KOLKATA vs. ITO, WARD-58(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)

seizure-Effect of Explanation 5 to section 271(1)(c) Surrender of income found during search No filing of return in respect of such income and no payment of tax-Levy of penalty-Valid-Income-tax Act, 1961, s. 271(1)(c) would have protected the assessee. KAMAL CHAND JAIN v INCOME TAX OFFICER (2005) 277 ITR 429 (DEL) When

DIPIKA DE,KOLKATA vs. ITO, WARD 24(1), , KOLKATA

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

Bench: The Ld.Ao.

search and seizure operations, the assessee declared certain undisclosed income which was added to the income disclosed in the returns filed in response to the notice issued u/s 153A of the Act. The assessment orders were followed by notices u/s 271(1)(c), read with section 274 of the Act, and after considering the assessee’s submissions, the Assessing Officer

SANDIP JHUNJHUNWALA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeal of the assessee is allowed

seizure operation u/s 132 of the Act was\nconducted on 15.06.2011 and subsequent dates on concerns of REI\ngroup at various premises in Kolkata and New Delhi. A survey u/s 133A\nof the Income-tax Act, 1961 (the Act) was also carried out at various\nplaces. The assessee being a key person of the group also covered\nunder the said

INCOME TAX OFFICER, WARD-11(1), KOLKATA, AAYAKAR BHAWAN, CHOWRINGHEE SQUARE, KOLKATA vs. POSITIVE DEVCON PVT. LTD., SONARPUR

In the result, the appeal filed by the revenue is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

search and seizure operations, the assessee declared certain undisclosed income which was added to the income disclosed in the returns filed in response to the notice issued u/s 153A of the Act. The assessment orders were followed by notices u/s 271(1)(c) read with section 274 of the Act and after considering the assessee’s submissions, the Assessing Officer

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

search and seizure action, notice u/s. 153A of the Act dated 01/10/2013 was issued and in response vide letter dated 23.12.2013 the assessee requested the Assessing Officer to treat the original return filed u/s 139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

search and seizure action, notice u/s. 153A of the Act dated 01/10/2013 was issued and in response vide letter dated 23.12.2013 the assessee requested the Assessing Officer to treat the original return filed u/s 139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1931, 1932, 1934 & 1935/Kol/2025 Assessment Years: 2008-09, 2009-10, 2012-13 & 2012-13 Ujjal Sinha……………….……..……………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kol- 700019.. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata….……..……………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 05.08.25, 05.08.25, 04.08.25 & 04.08.25 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Confirming Penalty U/S 271(1)(C) Of The Act Levied By The Assessing Officer. Since The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

search and seizure action, notice u/s. 153A of the Act dated 01/10/2013 was issued and in response vide letter dated 23.12.2013 the assessee requested the Assessing Officer to treat the original return filed u/s 139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

search and seizure\naction, notice u/s. 153A of the Act dated 01/10/2013 was issued and in\nresponse vide letter dated 23.12.2013 the assessee requested the\nAssessing Officer to treat the original return filed u/s 139(1) of the Act as\nreturn in response to notice u/s. 153A of the Act. Thereafter, notices\nu/s

SUSHIL KUMAR AGARWAL,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, appeal filed by the assessee is allowed

seizure action was carried\nout in the case of the assessee on 20.12.2012. During the course of search\naction, statement of the assessee u/s 132(4) of the Act was recorded\nwherein, the assessee offered for taxation an amount of\nRs. 1,95,00,000/-. The assessee, keeping its promise, filed return u/s\n139

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2011-12 Ujjal Sinha……..…………………..………………….……….……….……Appellant 57/3, Ballygunge Circular Road, Ballygunge S.O, Kolkata 19. [Pan: Aeips4499F] Vs. Dcit, Central Circle-4(1), Kolkata……………………….....……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 13, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.08.2025 Of The Cit (Appeals)-27, Kolkata [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2011–12. 2. Brief Facts Of The Case Are That The Assessee Had Filed His Return Of Income U/S.139(1) Of The Act For The A.Y. 2011-12 On 11/02/2012 Declaring A Total Income Of Rs.19,12,432/-. In The Instant Case, A Search & Seizure Operation Was Conducted On 24.01.2012 In The Residential Premises Of The Assessee Wherein No Incriminating Material Was Found. Thereafter. The Assessment Was Completed U/S 153A/143(3) Of The Act On 31/03/2014 Assessing The Total Income At Rs.92,12,430/- Wherein The Following Two Additions To The Total Income Were Made:

search and seizure operation was conducted on 24.01.2012 in the residential premises of the assessee wherein no incriminating material was found. Thereafter. the assessment was completed u/s 153A/143(3) of the Act on 31/03/2014 assessing the total income at Rs.92,12,430/- wherein the following two additions to the total income were made: (i) Loan given from undisclosed sources Rs.71

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

In the result, appeal of the assessee in IT(SS)A No

Bench: Shri Sanjay Garg & Shri Girish Agrawalit(Ss)A No.17/Kol/2018 Assessment Year: 2008-09 Himatsingka Seide Ltd. Deputy Commissioner Of 10/24, Kumara Krupa Road, High Vs. Income Tax, Central Circle- Grounds, Bangalore-560001. Xvi, Kolkata. (Pan: Aaach3507N) (Appellant) (Respondent) & It(Ss)A No.20/Kol/2018 Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent) & Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent)

penalty proceedings u/s 271 (1 )(c) of the Act. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal

POONAM MOHTA,KOLKATA vs. ACIT, C.C-1(1), KOLKATA, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

u/s 271AAB is not leviable. Our attention was also drawn to page 9 of the paper book stating that the notice was defective and therefore, the assessee should not be penalised. The Ld. AR also referred to pages 6, 7 & 8 of the paper book to re-emphasize the fact that there was no incriminating material and so the penalty

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJA SHELTERS PRIVATE LIMITED, KOLKATA

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1174 & 1176/Kol/2025 Assessment Years: 2011-12 & 2014-15 Dcit, Central Circle-4(3), Kolkata.……………………….……….……….……Appellant Vs. Raja Shelters Pvt. Ltd…………………….…………………….....……...…..…..Respondent 25A, S. P. Mukherjee Road, Kol- 700025. [Pan: Aadcr5073Q] Appearances By: Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 11, 2025 Date Of Pronouncing The Order : September 18, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Revenue For The Assessment Years 2011-12 & 2014-15 Against Separate Orders Dated 27.02.2025 & 28.02.2025 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

seizure operation, 'Golden Goenka group of cases' were centralized to the Central Circle 4(3), Kolkata for post search assessment proceedings. Subsequently, jurisdiction of this case was transferred to the charge of Central Circle 4(3), Kolkata vide order u/s 127 of the Act dated 16.12.2015 of the Pr. CIT-1, Kolkata. Thereafter, assessment proceeding u/s 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJA SHELTERS PRIVATE LIMITED, KOLKATA

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1174 & 1176/Kol/2025 Assessment Years: 2011-12 & 2014-15 Dcit, Central Circle-4(3), Kolkata.……………………….……….……….……Appellant Vs. Raja Shelters Pvt. Ltd…………………….…………………….....……...…..…..Respondent 25A, S. P. Mukherjee Road, Kol- 700025. [Pan: Aadcr5073Q] Appearances By: Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 11, 2025 Date Of Pronouncing The Order : September 18, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Revenue For The Assessment Years 2011-12 & 2014-15 Against Separate Orders Dated 27.02.2025 & 28.02.2025 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order.

seizure operation, 'Golden Goenka group of cases' were centralized to the Central Circle 4(3), Kolkata for post search assessment proceedings. Subsequently, jurisdiction of this case was transferred to the charge of Central Circle 4(3), Kolkata vide order u/s 127 of the Act dated 16.12.2015 of the Pr. CIT-1, Kolkata. Thereafter, assessment proceeding u/s 153A

SANJAY KUMAR KHEMKA,PATNA vs. D.C.I.T., CC-3(4), KOLKATA

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

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

seizure operation was carried out in the residential/registered office/business premises of "Private Coaching & Educational Institutions Group" of cases on 06.11.2019 and the assessee belonged to the group. Since the present assessment year was a search assessment year, the case was selected for compulsory scrutiny. The return of income for the A.Y. 2020-21 was filed by assessee on 11.02.2021 declaring

GOPAL BANIK,KOLKATA vs. PCIT(CENTRAL), KOLKATA -2,, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2019-20 Gopal Banik…….…………..……..……….………….……….……….……Appellant 20, Apc Road, Kol- 700009.. [Pan: Aegpb1186E] Vs. Pcit (Central)-2, Kolkata…………………………..…….....……...…..…..Respondent Appearances By: Shri K K Khemka, Advocate, Appeared On Behalf Of The Appellant. Shri Sandeep Kumar Mehta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 05, 2026 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.11.2024 Of The Nfac, Delhi (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2020–21. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 174 Days & The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Going Over The Said Affidavit, We Find Sufficient Reasons Behind The Delay & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

seizure of Rs.80,02,000/- was made from the assessee and consequent to such search proceedings, the assessee was issued notices. Based on the details submitted by the police authority and after going over the submission made by the assessee, the Assessing Officer held the amount of cash seized of Rs.80,02,000/- as unexplained and unaccounted money. The Assessing