M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

natural justice: he cannot permit his judgment to be influenced by matters not disclosed to the assessee, nor by dictation of another authority." 35. The Division Bench of the Calcutta High Court too in the case of Jeewanlal (1929) Ltd. vs. Addl. CIT reported in (1977) 108 ITR 407 (Cal), following the law laid down by the Supreme Court

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

natural justice: he cannot permit his judgment to be influenced by matters not disclosed to the assessee, nor by dictation of another authority." 35. The Division Bench of the Calcutta High Court too in the case of Jeewanlal (1929) Ltd. vs. Addl. CIT reported in (1977) 108 ITR 407 (Cal), following the law laid down by the Supreme Court

M/S STHIRLAKSHMI MERCANTILE PVT. LTD.,KOLKATA vs. I.T.O.,WARD-5(1), KOLKATA

In the result, appeal of the assessee

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2012-13 M/S. Sthirlakshmi Mercantile Pvt. Ltd........................................................……………….............Appellant 85, Netaji Subhas Road Kolkata – 700 001 [Pan : Aadcs 6971 Q] Vs. Income Tax Officer, Ward – 5(1), Kolkata………….........….……....….....................................Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri Devi Saran Singh, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 29Th, 2020 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

natural justice. The Kolkata Bench of the ITAT has been consistently in all such cases remanding the matter back to the file of the ITAT has been consistently in all such cases remanding the matter back to the file of the ITAT has been consistently in all such cases remanding the matter back to the file of the Assessing Officer

A.C.I.T.,CIRCLE-33, KOLKATA vs. SRI BIR SINGH ATWAL, L/R OF LATE NARINDER SINGH ATWAL, , KOLKATA

In the result, appeal of the In the result, appeal of the revenue is dismissed

natural justice is offended. On atural justice is offended. On the basis of such proceedings, no penalty could be imposed to the the basis of such proceedings, no penalty could be imposed to the the basis of such proceedings, no penalty could be imposed to the assessee. assessee. s) Taking up of penalty proceedings on one limb and finding

ENKAY TRAFFIN (P) LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, appeal of the assessee is allowed

natural justice, equity and fairness.” Thereafter, the Assessing Officer passed an order u/s 143(3) r.w.s. 263 of the Act Thereafter, the Assessing Officer passed an order u/s 143(3) r.w.s. 263 of the Act Thereafter, the Assessing Officer passed an order u/s 143(3) r.w.s. 263 of the Act on 26/12/2016. In this second assessment order, the Assessing Officer

M/S METAL CRAFT INDUSTRIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-12(3), KOLKATA

In the result, appeal of the assessee is allowed

natural justice, equity and fairness.” 2.1.1. The Assessing Officer The Assessing Officer passed a fresh order u/s 263/143(3) of the Act on passed a fresh order u/s 263/143(3) of the Act on 13/05/2016. The Assessing Officer 13/05/2016. The Assessing Officer assessed the total income at Rs.1,55,560/ 1,55,560/-. 2.2. The ld. Pr. CIT issued another

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

reassessment u/s.147 of the Act based on\ninvalid notice issued by the AO u/s.148 of the Act dated 06.09.2022\n4. Facts in brief are that the assessee company filed its return of\nincome u/s 139(1) of the Act for the assessment year under consideration\non 31.10.2019 declaring total income of Rs.17,25,39,330/- under normal\nprovision

OLIVER SUPPLIERS PVT. LTD.,KOLKATA vs. ITO, WARD-8(2), KOLKATA, KOLKATA

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

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am Oliver Suppliers Pvt. Ltd. Vs. Ito, Ward-8(2), Kolkata

reassessment proceedings and so we are, therefore, of the opinion that assessee did not get proper opportunity before the AO during assessment proceedings, hence it is against the principle of natural justice

M/S GOODPOINT STOCKIST PVT LTD,KOLKATA vs. PCIT-4, KOLKATA

Bench: Shri A. T. Varkey, Jm &Shrigirishagrawal, Am]

natural justice, equity and fairness.” 4. Pursuant to the 1st revisionary order passed by the Ld. Pr. CIT dated 03.06.2016, in the second-round of reassessment

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

natural Justice in doing so. The assumption of the jurisdiction by the TPO and subsequently the ultimate reference to the dispute resolution panel are therefore at fault, in the facts of the present case. In the facts of the present case, interest of justice would be sub served by setting aside the writing dated April

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

natural Justice in doing so. The assumption of the jurisdiction by the TPO and subsequently the ultimate reference to the dispute resolution panel are therefore at fault, in the facts of the present case. In the facts of the present case, interest of justice would be sub served by setting aside the writing dated April