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

In the result, the appeal of the assessee is allowed

183 days for which the assessee\nfiled the affidavit before us explaining the delay, the reasons for the\ndelay in filing of the appeal.\n08. The Id. Counsel for the assessee vehemently submitted before us that\nthe assessment framed by the Id. AO u/s 147 read with section 144B\nof the Act dated 23.03.2022, is without jurisdiction and required

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

Bench: Dr. Manish Borad & Sonjoy Sarma

penalty under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation. The above grounds are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any of the grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” Additional

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

Bench: Dr. Manish Borad & Sonjoy Sarma

penalty under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation. The above grounds are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any of the grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” Additional

RAMESHWAR SHAW,HOWRAH vs. ITO, 48(3),KOLKATA. , KOLKATA

In the result, the appeal filed by the assessee bearing

Bench: Shri Rajesh Kumar & Shri Anikesh Banerjeei.T.A. No. 841/Kol/2023 Assessment Year: 2013-2014 Rameshwar Shaw,....................................Appellant 12/5, Musalmanpara Lane, Banta, Howrah-711101 [Pan: Amaps0893D] -Vs.- Income Tax Officer,.................................Respondent Ward-48(3), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Debabrata Ghosh, A.R., Appeared On Behalf Of The Assessee Shrip.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 12, 2024 Date Of Pronouncing The Order : February 12, 2024

183 of the paper book. The assessee is a regular return filer under VAT/CST Act bearing VAT RC No.19693110042 and is enjoying ITC from the authority. The ld. A.R. further submitted that the ld. Assessing Officer has issued notice dated 09.03.2016, which was received by the assessee on 14.03.2016 and the date of hearing was fixed for replying

M/S VENKATESWAR MEDICARE PVT. LTD.,ITO, WARD-2(1) vs. ITO, WARD-2(1), KOLKATA

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

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

penalty proceedings under section 271(1)(c) for the assessment year 2006-07 is also set aside and quashed. The application being G.A.No. 81 of 2010 is also allowed. The case of the assessee is also covered by the decision of Co-ordinate Bench decision in the case of Amiya Gopal Dutta (supra). For the sake of ready reference

M/S VENKATESWAR MEDICARE PVT. LTD.,KOLKATA vs. ITO, WARD 2(1), KOLKATA

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

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

penalty proceedings under section 271(1)(c) for the assessment year 2006-07 is also set aside and quashed. The application being G.A.No. 81 of 2010 is also allowed. The case of the assessee is also covered by the decision of Co-ordinate Bench decision in the case of Amiya Gopal Dutta (supra). For the sake of ready reference

RAJROOP DOSHI,KOLKATA vs. I.T.O., WARD - 2(1),, KOLKATA

The appeal of the assessee is allowed

penalty proceedings under section 271(1)(c) for the assessment year 2006-07 is also\nset aside and quashed. The application being G.A.No. 81 of 2010 is also allowed.\n2.4. The case of the assessee is also covered by the decision of Co-\nordinate Bench decision in the case of Amiya Gopal Dutta (supra).\nFor the sake of ready reference

SMITA BISWAS,JALPAIGURI vs. A.C.I.T., CIRCLE-1(1), JALPAIGURI, JALPAIGURI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar]

penalty proceedings under section 271(1)(c) for the assessment year 2006-07 is also set aside and quashed. The application being G.A.No. 81 of 2010 is also allowed. The case of the assessee is also covered by the decision of Co-ordinate Bench decision in the case of Amiya Gopal Dutta (supra). For the sake of ready reference

YOGESH TRANSPORT PVT LTD,RAIPUR vs. INCOME TAX OFFICER, WD-1(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

penalty proceedings under Section\n271(1)(c) is justified due to the appellant's inability to substantiate the claimed\nexpenses. The appeal is dismissed in full.”\n06. After hearing the rival contentions and perusing the materials\navailable on record, we find that the assessee is a government\ncontractor for transporting of goods from the railway rack to the PDS\ncenters

SAAB TECHNOLOGIES B.V.(FORMERLY KNOWN S ,KOLKATA vs. D.C.I.T., INTERNATIONAL TAXATION, CIRCLE-2(1), KOLKATA, KOLKATA

In the result, ITA No. 153/KOL/2022 is allowed

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

u/s 288B 37,64,480 The order is made as above in terms of provisions of section 144C (I) of the Act. The assessee is entitled to tile its acceptance of the order in terms of clause (a) or file its objections in terms of clause (b) of section I44C (2). The final assessment order is to be passed thereafter