M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us submitted that all the queries raised

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us submitted that all the queries raised

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 5 non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 5 non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 5 non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 5 non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee

M/S SHREE BRINDABAN RICE MILL,UTTAR DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

271(1)(b) of the Act and levy Rs.30,000/- for ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 5 non-compliance of notices u/s. 142(1) of the Act. Therefore appeal on the referred ground is dismissed.” Aggrieved by the above finding of Ld. CIT(A), the assessee

SMT. ALKA GUPTA,KOLKATA vs. ITO, WARD -44(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Smt. Alka Gupta Vs. Ito, Ward-44(2), Kolkata T/2A/1, Gurudas Dutta Garden Lane, 3, Govt. Place(West), Kolkata – Ultadanga, Kolkata – 700 067. 700 067. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aczpg 9407 A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & M/S. Vijay Wire Industries Vs. Ito, Ward-44(2), Kolkata T/2A/1, Gurudas Dutta Garden Lane, 3, Govt. Place(West), Kolkata – Ultadanga, Kolkata – 700 067. 700 067. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfv 2057 N (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

Section 271(l)(b) was imposed by the Assessing Officer. 10. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that it is an undisputed fact that in both the cases, the assessment was completed u/s 143(3) of the Act, and the 5 Smt. Alka Gupta M/s. Vijay Wire

M/S. VIJAY WIRE INDUSTRIES,KOLKATA vs. ITO, WARD - 44(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Smt. Alka Gupta Vs. Ito, Ward-44(2), Kolkata T/2A/1, Gurudas Dutta Garden Lane, 3, Govt. Place(West), Kolkata – Ultadanga, Kolkata – 700 067. 700 067. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aczpg 9407 A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & M/S. Vijay Wire Industries Vs. Ito, Ward-44(2), Kolkata T/2A/1, Gurudas Dutta Garden Lane, 3, Govt. Place(West), Kolkata – Ultadanga, Kolkata – 700 067. 700 067. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfv 2057 N (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

Section 271(l)(b) was imposed by the Assessing Officer. 10. We have given a careful consideration to the rival submissions and perused the materials available on record, we note that it is an undisputed fact that in both the cases, the assessment was completed u/s 143(3) of the Act, and the 5 Smt. Alka Gupta M/s. Vijay Wire

COSMAT TRADERS (P) LTD,KOLKATA vs. ITO, WARD-6(2), , KOLKATA

In the result, appeal of the assessee is allowed

penalty notice u/s 271(1)(c) of the Act, dt. 16/03/2020, it came to know about Act, dt. 16/03/2020, it came to know about the ex-parte orders. He also pointed out that the ld. CIT(A) has not disposed off the case orders. He also pointed out that the ld. CIT(A) has not disposed off the case orders

SMT. BARNALI BANERJEE,KOLKATA vs. INCOME TAX OFFICER, WARD-31(1), KOLKATA, KOLKATA

In the result, assessee’s appeal is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 28.12.2007 for assessment year 2005-06. Penalty levied by Assessing Officer u/s 271(1)(b) of the Act vide his order dated 24.06.2008 First we take up ITA No. 2654/Kol/2013 (AY 05-06) 2. Solitary ground raised by the assessee per its appeal

BARNALI BANERJEE,KOLKATA vs. INCOME TAX OFFICER, WARD-31(1), KOLKATA, KOLKATA

In the result, assessee’s appeal is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 28.12.2007 for assessment year 2005-06. Penalty levied by Assessing Officer u/s 271(1)(b) of the Act vide his order dated 24.06.2008 First we take up ITA No. 2654/Kol/2013 (AY 05-06) 2. Solitary ground raised by the assessee per its appeal

SMT. BARNALI BANERJEE,KOLKATA vs. INCOME TAX OFFICER, WARD-31(1), KOLKATA, KOLKATA

In the result, assessee’s appeal is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 28.12.2007 for assessment year 2005-06. Penalty levied by Assessing Officer u/s 271(1)(b) of the Act vide his order dated 24.06.2008 First we take up ITA No. 2654/Kol/2013 (AY 05-06) 2. Solitary ground raised by the assessee per its appeal

ZYDUS HEALTHCARE LTD,GANGTOK vs. ACIT, CIR. 3(2), GANGTOK

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

u/s 271(1)(c) of the I.T. Act, 1961 is initiated separately for furnishing inaccurate particulars of income. (R. Kiruthiga) DCIT, Circle-3(2), Gangtok”. 8. The ld. Assessing Officer has determined the taxable income assessable in the hands of the assessee. Thereafter he prepared a detailed computation of income available on pages no. 53 to 55 of the record

M/S CARE CONCERN HOSPITAL PVT. LTD.,HOOGHLY vs. ACIT, CIR-1, HOOGHLY, HOOGHLY

In the result, the appeals in ITA No

section 271F and 273B of the Act conjointly no penalty is invited in the present case. Thereby, in such peculiar circumstances, we cancel the penalty of Rs.5,000/- as imposed by the AO and confirmed by the CIT-A. The ground raised by the assessee in this regard is allowed. Thus, the appeal of assessee in ITA No. 335/Kol/2016

S.M.MUMTAZUDDIN,KOLKATA vs. I.T.O WD - 36(2),KOLKATA, KOLKATA

In the result, appeal by the Assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1763/Kol/2013 Assessment Year : 2003-04

144 of the Act determining the total income of the assessee at Rs.2,06,73,855/- by order dated 27.03.2006. This assessment was set aside by C.I.T. in exercising of powers u/s 263 of the Act. Subsequently order of assessment u/s 143(3) 2 S.H.Mumtazuddin. A.Yr.2003-04 was framed by AO on 18.08.2008 and the total income was determined

MILLENIUM CONCRETE CREATION PVT. LTD.,DALKHOLA vs. D.C.I.T.,CIRCLE-2, JALPAIGURI

In the result, appeal of the assessee

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2012-13 Millenium Concrete Creation Pvt. Ltd.........................................................………………....….....Appellant Subhash Pally Dalkhola West Bengal – 733 201 [Pan : Aadcm 9921 G] Vs. Deputy Commissioner Of Income Tax, Circle-2, Jalpaiguri......……...........….……....…… Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Dhrubojyoti Ray, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 22Nd, 2020 Date Of Pronouncing The Order : August 19Th, 2020 Order Per J. Sudhakar Reddy, Am :-

144 of the Act by the Assessing Officer during the assessment proceedings and an ex-parte order has to be passed in the proceedings u/s 271(1)(c) of the Act. He further pointed out that the assessee had failed to appear before the ld. CIT(A) also and under these circumstances, at best, the issue should be remanded

MD MAHIMUD SK,MALDA vs. I.T.O., WARD - 3(1), MALDA

In the result, the appeal of the assessee is allowed

section 147 of the Act. Assessment proceedings u/s 147 were\ninitiated after recording reasons and seeking prior approval of Pr. Commissioner of Income-tax.\nAccordingly, statutory notice U/s 148 of the Act was issued & sent to the assessee by DIN &\nDocument No. ITBA/AST/S/148/2020-21/1032066973(1) dated 31.03.2021 through E-mail requiring\nthe assessee to file his Income Tax Return

TRIYOGI NARAYAN SINGH,KOLKATA vs. I.T.O WD - 28(2),KOLKATA., KOLKATA

In the result, the appeals of assessee are allowed

Bench: : Shri S.S Vishwanethra Ravi, And

144 of the Act. As matter stood thus, the AO levied the interest u/s. 234B and 220(2) of the Act and imposed penalties under section 271