DCIT, CENTAL CIRCLE -2(2), KOLKATA, KOLKATA vs. M/S/ ARYAN MINNING & TRADING CORPORATION LTD, KOLAKTA

In the result, the appeal of the Revenue is dismissed

Bench: Sh. A.T.Varkey & Sh. A.L.Sainidcit, M/S. Aryan Mining & Central Circle-2(2), Aayakar V Trading Corporation Ltd., P-1, Hide Lane, 8Th Floor, Bhawan, Poorva, 110 S Shantipally, Kolkata-700073. Kolkata-700107. Pan-Aadca7247B (Appellant) (Respondent) Appellant By Sh. A.K.Singh, Cit Dr Respondent By Sh. A.K.Tulsyan, Fca & Ms. Sikha Agarwal, Aca 27.12.2018 Date Of Hearing 01.02.2019 Date Of Pronouncement

249,579.30 8. According to ld AR, from a perusal of the aforesaid chart clearly shows that the fines below 55% had been duly recorded and reported to the statutory authorities which regulated assessee’s mining operations. These documents according to him therefore show that the assessee had been maintaining stock register of the fines below 55% and that

SRI DEO KUMAR SARAF,KOLKATA vs. ACIT, CIRCLE-49, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

section 271(1)(c). That is clearly not the intendment of the Legislature. In this behalf the observations of this court made in Sree Krishna Electricals v. State of Tamil Nadu [2009] 23 VST 249 as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings under the Tamil Nadu General Sales

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

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

2\nITA Nos. 2585, 2586 & 2587/KOL/2025\nBMW Industries Limited; 2012-13, 2015-16 & 2016-17\n3.\nThe facts in brief are that the assessee filed the return of income on 29.09.2012, declaring total income at ₹20,62,50,250/- and the assessment was framed u/s 143(3) of the Act vide order dated

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1. The appellant/petitioner states that being aggrieved by and dissatisfied