KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

271(1)(c) of the Act and also the judicial pronouncements as per para 8.1 to uphold the order of the AO which are as under: (i) MAK Data P. Ltd. vs. CIT [38 taxmann.com 448 (SC), (ii) B.A. Balasubramaniam & Bros. Co Vs. CIT [116 Taxman 842] (iii) Union of India Vs. Dharmendra Textile Processors

KALIPADA SAHA,HOOHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

271(1)(c) of the Act and also the judicial pronouncements as per para 8.1 to uphold the order of the AO which are as under: (i) MAK Data P. Ltd. vs. CIT [38 taxmann.com 448 (SC), (ii) B.A. Balasubramaniam & Bros. Co Vs. CIT [116 Taxman 842] (iii) Union of India Vs. Dharmendra Textile Processors

KALIPADA SAHA,HOOGHLY vs. ITO,WARD-24(3), HOOGHLY, HOOGHLY

In the result, all the four appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

271(1)(c) of the Act and also the judicial pronouncements as per para 8.1 to uphold the order of the AO which are as under: (i) MAK Data P. Ltd. vs. CIT [38 taxmann.com 448 (SC), (ii) B.A. Balasubramaniam & Bros. Co Vs. CIT [116 Taxman 842] (iii) Union of India Vs. Dharmendra Textile Processors

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

section 271(1)(c), the Ld. Assessing Officer has initiated penalty proceedings by stating as under: Whereas in the course of proceedings before me for the assessment year 2008-09 it appears to me that you have without reasonable cause failed to furnish me return of income which you were required to furnish by a notice given u/s.22(1

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADECOMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

section 271(1)(c), the Ld. Assessing Officer has initiated penalty proceedings by stating as under: Whereas in the course of proceedings before me for the assessment year 2008-09 it appears to me that you have without reasonable cause failed to furnish me return of income which you were required to furnish by a notice given u/s.22(1

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

section 271(1)(c), the Ld. Assessing Officer has initiated penalty proceedings by stating as under: Whereas in the course of proceedings before me for the assessment year 2008-09 it appears to me that you have without reasonable cause failed to furnish me return of income which you were required to furnish by a notice given u/s.22(1

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)

u/s 271(1)(c) of the Act dated 15.05.2019. 2. The grounds of appeal raised by the assessee are reproduced as under: “1. That the impugned order dated 11th April 2022 passed by the Ld. National Faceless Assessment Centre, Kolkata (the Assessing Officer) under section 271(1)(c) of the Act, levying penalty of Rs. 4,56,362 is without

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

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

139 of the Act, declaring\ntotal income at ₹8,66,68,360/-. After that a search u/s 132(1) of the\nAct was conducted on 24.08.2022. The assessment was completed u/s\n147 of the Act by making three additions;\n11.1.\ni.\nii.\niii.\nDisallowance of ₹28,30,401/- u/s 36(1)(va) of the Act in\nrespect of delayed payment

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

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

139 of the Act, declaring\ntotal income at ₹8,66,68,360/-. After that a search u/s 132(1) of the\nAct was conducted on 24.08.2022. The assessment was completed u/s\n147 of the Act by making three additions;\n\ni.\nDisallowance of ₹28,30,401/- u/s 36(1)(va) of the Act in\nrespect of delayed payment

MONISH RANJAN DASGUPTA,KOLKATA vs. ITO, WARD - 61(3), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

271(1)(c) of Income- tax Act, 1961 3. You are required to submit your reply online electronically in 'e-Proceeding facility through your account in e-filing website (www.incornetax.gov.in) by the midnight (23:59 hours) of 22/09/2021, 4. In case reply is not submitted, the order shall be passed without the benefit of your explanation Additional/Joint/Deputy/Assistant Commissioner of Income

BALAJI METAL AND SPONGE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 5(4), KOLKATA, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 271(1)(c) of the Act clearly speaks that it can only be applied when (i) an assessee has concealed particulars of income and (ii) an assessee has furnished inaccurate particulars of income. The ld. Counsel for the assessee further submits that penalty u/s 271(1)(c) of the Act speaks further that it is leviable

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

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

u/s 274 r.w.s 271 of the Act\nissued by the department, which is as under:\n3\nITA Nos. 1931, 1932, 1934 & 1935/Kol/2025\nUjjal Sinha\nI.T.N.S. -29\nNOTICE UNDER SECTION 274 READ WITH SECTION 271 OF THE I.T. AСТ, 1961.\nOffice of the D.C.I.T.C.C.-XXV, Kolkata.\n110, Shanti Pally, Aayakar Bhawan Poorva,\n5th Floor, Kolkata-700107.\nDATED: 31.03.2014\nTo\nSri Ujjal

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 139(1) not the assessee has furnished any documentary evidence that the assessee trust is eligible for exemption u/s 11(1)(A) of the I.T. Act. Therefore, the exemption claimed by the assessee at Rs.3,98,75,551/- is disallowed and the income of the assessee trust is assessed at Rs.3,98,75,551/-. Penalty proceedings u/s 271

M/S. JEWEL INDIA JEWELLERS,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(4),, KOLKATA

In the result the appeal of the assessee is allowed

Bench: the CIT(A) and the Tribunal, the primary contention of the assessee is that there was no concealment of income or furnishing of inaccurate particulars thereof. The income declared in the course of the survey had already been disclosed in the original return filed under Section 139(1). Therefore, there was no case of concealment warranting penalty under Section 271(1)(c) of the Act.

u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 25.06.2025, passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata-27 (hereafter “the Ld. CIT(A)]. 2. Brief facts of the case are that a survey under Section 133A of the Act was conducted in the case of the assessee, who is a key person connected with

HEIGHT INSURANCE SERVICES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15

penalty of Rs.94,17,382/- u/s. 271(1)(c) of the Act. 3. Brief facts of the case are that assessee filed its return of income for the AY 2014-15 u/s. 139(1) of the Act on 18.09.2014, reporting total income of Rs. Nil, after set off of brought forward loss of 2 Height Insurance Services

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.

139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s. 143(2) and 142(1) of the Act were duly issued and served on the appellant although the impugned assessment for the year under appeal stood completed since no proceedings were pending and the last date to issue the Notice

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.

139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s. 143(2) and 142(1) of the Act were duly issued and served on the appellant although the impugned assessment for the year under appeal stood completed since no proceedings were pending and the last date to issue the Notice

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.

139(1) of the Act as return in response to notice u/s. 153A of the Act. Thereafter, notices u/s. 143(2) and 142(1) of the Act were duly issued and served on the appellant although the impugned assessment for the year under appeal stood completed since no proceedings were pending and the last date to issue the Notice