D.C.I.T., CENTAL CIRCLE - 3(3) KOLKATA, KOLKATA vs. SHRI BISWANATH GARODIA, KOLKATA

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

reassessment proceedings had become time barred on or before 31.03.2012 and therefore initiation of proceedings u/s. 147 on 16.02.2016 was hit by the law of limitation”. Thereafter, he reproduced Section 149(1) of the Income-tax Act, 1961 as under:- " (1) No notice under section 148 shall be issued for the relevant assessment year,­ (a) if four years have elapsed

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]

1) and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of sub-sections (3) and (5), be completed- (i) where the assessment, reassessment or recomputation is made on the appellant or any person in consequence of or to give effect to any finding or direction contained in an order under

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]

1) and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of sub-sections (3) and (5), be completed- (i) where the assessment, reassessment or recomputation is made on the appellant or any person in consequence of or to give effect to any finding or direction contained in an order under

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: SHRI RAJESH KUMAR (Accountant Member)

reassessment made in respect of an assess- ment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 153C. Assessment of income of any other person. (1) Notwithstanding anything contained in section 139, section 147 sec- tion 148, section 149, section 151 and section 153, where the As- sessing Officer

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

10. The AO has to satisfy whether the penalty proceedings be initiated or not during the course of the assessment proceedings and the AO is not required to record his satisfaction in a particular manner or reduce it into writing…….” 7. The Revenue places reliance only on the sentence appearing in para-10 of the judgment without reading

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

10 wherein the Hon'ble Gujarat High Court referred to the Judgement ofApex Court in the case of HarshadShantilal Mehta and held that tax does not includeInterest or penalty. 4.4 Now, I refer to the Judgement of Hon'ble Delhi High Court in the case of SanjayGhai vs. ACIT [2012] 26 taxmann.com 203 (Delhi) placed at Pages

AT&S INDIA PRIVATE LIMITED,KARNATAKA vs. D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA

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

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October, 2009. (3) Where during the course of any proceeding for the assessment of income

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]

reassessment framed u/s 147 of the Act being without jurisdiction is bad in law and the same is accordingly set aside. 10. In the result, the appeal of the assessee stands allowed. Since the facts before us are materially similar to ones as decided by the Co-ordinate Bench of the tribunal, we, respectfully the decision of the coordinate bench

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]

reassessment framed u/s 147 of the Act being without jurisdiction is bad in law and the same is accordingly set aside. 10. In the result, the appeal of the assessee stands allowed. Since the facts before us are materially similar to ones as decided by the Co-ordinate Bench of the tribunal, we, respectfully the decision of the coordinate bench

DCIT, CC-3(3), KOLKATA, KOLKATA vs. AMICUS REAL ESTATE PVT. LTD., KOLKATA

In the result, appeal of the revenue is dismissed

Bench: SHRI SANJAY GARG, HON’BLE (Judicial Member), DR. MANISH BORAD, HON’BLE (Accountant Member)

10. On a plain reading of Section 153A of the Act, 1961, it is evident that once search or requisition is made, a mandate is cast upon the AO to issue notice under section 153 of the Act to the person, requiring him to furnish the return of income in respect of each assessment year falling within six assessment years

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

10, order dt. 09/08/2019 and prayed that the order of the ld. CIT(A) be and prayed that the order of the ld. CIT(A) be upheld. 3. We have heard rival contentions. On careful consideration of the facts and We have heard rival contentions. On careful consideration of the facts and We have heard rival contentions. On careful consideration

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

10. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by failing to adjudicate the ground that the Learned Assessing Officer passed a non-speaking order, devoid of any reasoning, thereby failing to comply with the statutory requirement of providing a reasoned order. 11. The Hon'ble Commissioner of Income Tax (Appeals) erred both

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

10. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by failing to adjudicate the ground that the Learned Assessing Officer passed a non-speaking order, devoid of any reasoning, thereby failing to comply with the statutory requirement of providing a reasoned order. 11. The Hon'ble Commissioner of Income Tax (Appeals) erred both

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

1) were issued on 30.05.2016 fixing the case for hearing on 06.06.2016. It means that reassessment machinery was put in motion. The assessee has allegedly filed the objections vide letter dated 29.08.2016, whose copy is being filed by the ld. Counsel for the assessee in a supplementary paper book, though without any certificate. The ld. Assessing Officer has nowhere taken

HANUMAN AGRO INDUSTRIES LTD.,,KOLKATA vs. DCIT, CIRCLE 4(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.1306/Kol/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Hanuman Agro Industries, Vs Dcit, Circle-4(1), Kolkata Nicco House 6Th Floor, 2 Hare Street Kolkata, West Bengal-700001 Pan No. :Aaach 6578 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri S.M.Surana, Advocate राजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/01/2026 घोषणा की तारीख/Date Of Pronouncement : 13/01/2026 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 22.05.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-2019. 2. The Ld.Ar Drew My Attention To The Assessment Order Of Page 1 Of First Line Wherein The It Is Mentioned That The Return Of Income For The Impugned Assessment Year Originally Was Filed On 31.10.2018. Subsequently, The Assessee Filed A Revised Return On 19.03.2019, Declaring Total Income Of Rs.16,64,350/-. It Was The Submission That The Assistant Commissioner Of Income Tax, Kolkata-1(2) Has Passed The Assessment Order. It Was The Submission That The Notice U/S.148 Of The Act In The Impugned Assessment Year Was Issued On 25.03.2025 By The Acit, Circle- 4(1), Kolkata. The Ld.Ar Drew My Attention To The Notice Which Is Shown At Page 9 Of The Paper Book Which Reads As Follows :-

10. Ld. DR has referred to the judgment of Hon’ble Supreme Court in the case of DCIT Vs. Kalinga Institute of Industrial Technology [2023] 151 taxmann.com 434 (SC) to contest that assessee did not raise objection in accordance with sec. 124(3) within 30 days of issuance of service of notice u/s. 143(2) and participated in the assessment

ITC LIMITED, KOLKATA. ,KOLKATA vs. DCIT,CIR-7(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

10..... Thus, only in such cases where notices have been served between 1-4- 1999 and 31-3-2000, the Assessing Officer can avail the time-limit of two years from the end of financial year in which notices were served. If the contention of the Department is accepted that even after 1-6-2001, the limit available for completing

ACIT, CIRCLE-7.1, KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

10..... Thus, only in such cases where notices have been served between 1-4- 1999 and 31-3-2000, the Assessing Officer can avail the time-limit of two years from the end of financial year in which notices were served. If the contention of the Department is accepted that even after 1-6-2001, the limit available for completing

ACIT, CIRCLE-7(1), KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

10..... Thus, only in such cases where notices have been served between 1-4- 1999 and 31-3-2000, the Assessing Officer can avail the time-limit of two years from the end of financial year in which notices were served. If the contention of the Department is accepted that even after 1-6-2001, the limit available for completing

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. HI TECH SYSTEMS AND SERVICES LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

10..... Thus, only in such cases where notices have been served between 1-4- 1999 and 31-3-2000, the Assessing Officer can avail the time-limit of two years from the end of financial year in which notices were served. If the contention of the Department is accepted that even after 1-6-2001, the limit available for completing