MOHAMMED GYASUDDIN,KOLKATA vs. ACIT, CIR.-30, KOLKATA

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

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

271(1)(c), 271D and 271E read with Section 274 of the Act.” Page 3 of 15 I.T.A. No.: 570/KOL/2020 Assessment Year: 2011-12 Mohammed Gyasuddin. 3.2. With this finding he set aside to the AO for detailed verification of cash transaction to the tune of Rs. 5,21,17,075/-. 3.3. It needs to be mentioned that the present

MOHAMMED GYASUDDIN,KOLKATA vs. ACIT, CIR.-30, KOLKATA

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

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

271(1)(c), 271D and 271E r.w.s 274 of the Act. ……………………………………………………………………………………………... ……………………………………………………………………………………………... 19. However, as stated in various paras supra, the assessee has been indulging in cash transactions to the tune of Rs. 1,56,50,000/- during the FY 2011-12 relevant to AY 2012-13. Though the AO has given a set off of Rs.8,50,944/- wrongly without

GOPAL KUNDU ROY,SILIGURI vs. ITO, WARD 1(3),, SILIGURI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2263/Kol/2025 Assessment Year: 2014-2015 Gopal Kundu Roy,……………………………….…Appellant ‘Hare Krishna Bhawan’, P.O. Rabindra Sarani, Rathkhola Bazar, Siliguri-734006, West Bengal [Pan:Acgpr0359H] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(3), Siliguri, Aayakar Bhawan, Paribahan Nagar, Matigara, Dist. Darjeeling-734010, W.B.

u/s. 148 Rs.3,12,447/- plus Rs.13,18,901/- (stamp duty Rs.15,09,374/- minus Rs.1,90,473/- as cost of acquisition)] and initiated penalty proceedings under section 271(1)(c) of the Act in respect of concealed the particulars of income. 2 Gopal Kundu Roy 3. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals

ACIT, CIR-22, KOLKATA, KOLKATA vs. MRS SHEELA CHOPRA, KOLKATA

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2006-07 Acit, Circle-22, 169 V/S. Mrs. Sheela Chopra, A.J.C. Bose Road, 8Th R-604, The Residency, Floor, Kolkata-14 City Centre, Block Dc, Sector-1, Salt Lake City, Kolkata-700 064 [Pan No.Abwpc 6131 D] .. अपीलाथ" /Appellant ""यथ"/Respondent

u/s 143(3)/147) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.12.2011 for assessment year 2006-07. Shri P.K. Mondal, Ld. Departmental Representative represented on behalf of Revenue and Shri R.P. Agarwal, Ld. Senior Advocate and Shri Nira Seth, Ld. Authorized Representative appeared on behalf of assessee. ITA No.169/Kol/2014