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 :-

120(1) and (2). 11.1 It is important to note that prima facie assumption of jurisdiction by the AO is to be first passed through the test prescribed in sub-section (1). In the case before us, the assessment has been framed u/s. 143(3) by an AO whose jurisdiction is under challenge who at the threshold itself

COSMAT TRADERS (P) LTD,KOLKATA vs. ITO, WARD-6(2), , KOLKATA

In the result, appeal of the assessee is allowed

120 of the Act and accordingly, the TRO-2, Kolkata, was granted jurisdiction to 2, Kolkata, was granted jurisdiction to assess the assessee under the Act and hence, the assessment is validly passed. On merits, assess the assessee under the Act and hence, the assessment is validly passed. On merits, assess the assessee under the Act and hence, the assessment

ITO, WARD-5(1), KOLKATA vs. M/S BPO FINANCE AND INVESTMENTS PVT LTD, KOLKATA

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.99/Kol/2022 Assessment Year: 2008-09 Ito, Ward-5(1), Kolkata……..........................................................……Appellant Vs. M/S Bpo Finance & Investments Pvt. Ltd. .……........……..…..…..Respondent R No.54,5/1, Clive Row (2Nd Floor), Kolkata-1. [Pan: Aaccb5328F] Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2023 Date Of Pronouncing The Order : July 04, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 10.09.2020 Of The Commissioner Of Income Tax (Appeals)-13, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue Originally Has Taken The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case, Ld, Cit(A) Was Justified In The Quashing The Addition Of Rs. 1,85,000,00/- Made By The Assessing Officer On Account Of Share Capital & Premium In The Course Assessment In Absence Of Identity Of The Creditors, Genuineness & Creditworthiness Of The Entire Transactions. 2. Whether On The Facts & In The Circumstances Of The Case, Ld, Cit(A) Was Justified In The Quashing The Addition Of Rs. 1,85,00,000/-Made By The Assessing Officer Where No Personal Attendance Was Made By Any Director Of The Share Allottee Companies During The Course Of Assessment Proceedings & As Such Identity & Creditworthiness Of The Creditors & Genuineness Of Transactions Could Not Be Verified.

reassessment order was quashed. 5.2.5 It is also relevant to note that Hon'ble ITAT, Kolkata in Income Tax Appeal No.894/Kol/2012 dated 14/05/2013 in the case of Chanakya Finvest (P) Ltd. Vs. Income Tax Officer held that: "6. After going through the provisions of sections 120

JYOTI SHROFF,KOLKATA vs. D.C.I.T., CIRCLE - 29,, KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2017-18 Jyoti Shroff Dcit, Circle-29, Kolkata

120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the order of assessment was challenged on several grounds and, particularly, on the ground that no notice under Section 143(2) of the Act was issued within the time prescribed

VINOD KUMAR GIRI,HOWRAH vs. ITO, WARD 47(1), , KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 716/Kol/2025 Assessment Year: 2018-2019 Vinod Kumar Giri,…………………….…………..Appellant 158/2/1, Belilious Road, Kadamtala, Howrah-711101, West Bengal [Pan:Adxpg2995E] -Vs.- Income Tax Officer,…………………………......Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Vikash Surana, A.R., Appeared On Behalf Of The Assessee Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 30, 2025 Date Of Pronouncing The Order: August 11, 2025 O R D E R

120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the 7 Vinod Kumar Giri order of assessment was challenged on several grounds and, particularly, on the ground that no notice under Section 143(2) of the Act was issued within

SAMIT RAY,KOLKATA vs. DCIT, CEN. CIR. 3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

120; (b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

ARATI RAY,KOLKATA vs. DCIT, CEN. CIR. -3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

120; (b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

MALIKA ROY,KOLKATA vs. DCIT, CEN. CIR. 3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

120; (b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. ACIT,C.C-1(1),KOLKATA. , KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

120; (b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

120; (b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before

ROHIT BAID,KOLKATA vs. ITO, WARD-36(1), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

sections 119, 120, 124, 127, 129 etc. Without prejudice to the above the defence of the department is confined to the technicalities of jurisdiction of assessment, as per grounds of appeal taken by assessee. 3. This issue is covered in favour of the Revenue by the decisions of Hon'ble Allahabad High Court and Hon'ble Madaras High Court

JAYA BOTHRA,PURBA BARDDHAMAN vs. I.T.O.,WARD-1(1), BURDWAN

In the result, the appeal of the assessee in ITA No

Bench: Dr. Manish Boradआयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16

120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the order of assessment was challenged on several grounds and, particularly, on Page 6 of 10 I.T.A. No.: 1632/Kol/2019 Assessment Year: 2015-16 Jaya Bothra. the ground that no notice under section

M/S. SHREE SHOPPERS LTD., ,KOLKATA vs. DCIT, CIRCLE - 9(2), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & Shri Sonjoy Sarma(सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13

120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the order of assessment was challenged on several grounds and, particularly, on the ground that no notice under section 143(2) of the Act was issued within the time prescribed

JCIT(OSD), CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. SICPA INDIA PVT. LTD., KOLKATA

In the result, the CO of assessee is allowed and appeal of revenue is dismissed

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

reassessment in consequence of the 7 ITA No.36/Kol/2012 & CO No.05/Kol/2012 Sicpa India Pvt. Ltd.., AY 2002-03 impugned notice would be in consequence of or to give effect to any find- ings of the Tribunal in Boudier Christian’s case. A direction or finding as contemplated by section 153(3)(ii) must be a finding necessary for the disposal

SMT SANTI SARKAR,KOLKATA vs. ITO, WD-37(2), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm]

reassessment in consequence of the impugned notice would be in consequence of or to give effect to any find- ings of the Tribunal in Boudier Christian’s case. A direction or finding as contemplated by section 153(3)(ii) must be a finding necessary for the disposal of a particular case, that is to say, in respect of the particular

DCIT,CIRCLE-1, KOLKATA, KOLKATA vs. M/S CHEVIOT CO. LTD., KOLKATA

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

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

reassessment in consequence of the impugned notice would be in consequence of or to give effect to any find- ings of the Tribunal in Boudier Christian’s case. A direction or finding as contemplated by section 153(3)(ii) must be a finding necessary for the disposal of a particular case, that is to say, in respect of the particular

ITO, WARD - 56(4), KOLKATA, KOLKATA vs. M/S. NOPANY & SONS, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

120 or any other provision of this Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this

M/S. NOPANY & SONS,KOLKATA vs. ITO, WARD - 56(4), KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

120 or any other provision of this Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this

GIRIK ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD 6(2), , KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

120 of the Act which, for the sake of ready reference, is reproduced as under: the sake of ready reference, is reproduced as under: “Jurisdiction of income Jurisdiction of income- tax authorities (1) Income- tax authorities shall exercise all or any of the powers and perform all or any of tax authorities shall exercise all or any of the powers