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)

201/ [2022] 447 ITR 517 has taken a contrary view. 7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38. On a conspectus of section 153A(1

M/S.G.S. ATWAL & CO.(ENGG) (P)LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

1) Notwithstanding anything contained in the Code and any other law for the time being in force, the Special Court may make such order as it G. S. Atwal & Co. (Engg.) Pvt. Ltd., AYs. 2017-18 & 2018-19 may deem fit directing the Custodian for the disposal of the property under attachment. (2) The following liabilities shall be paid

M/S.G.S. ATWAL & CO.(ENGG)(P)LTD,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

1) Notwithstanding anything contained in the Code and any other law for the time being in force, the Special Court may make such order as it G. S. Atwal & Co. (Engg.) Pvt. Ltd., AYs. 2017-18 & 2018-19 may deem fit directing the Custodian for the disposal of the property under attachment. (2) The following liabilities shall be paid

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

201-204 of the paper\nbook. The reasons stated that there was search operation on finance\nbrokers Sanwaria and Kasera group on 30.11.208 and that\nincriminating documents pertaining to Citizen group were seized and\nfurther that Suresh Kumar Bathia alias Jain was the main person of\nCitizen group abbreviated as SK Jan/Citizen. Further that there was\nsurvey in the hands

PATAKA INDUSTRIES PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-8(2), KOLKATA PRESENTLY CIRCLE-7(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11

201(1)/206C(7) to hold the assessee as assessee in default for non- deduction of tax at source of watch and ward expenses, professional fees and legal charges claimed by the assessee. 7.2. The primarily jurisdictional contention of the Ld. Counsel is in respect of compliance to first proviso to section 147 which requires to record

SUSHIL MITRUKA,DARJEELING vs. DCIT, CIRCLE 1, , SILIGURI

In the result, the appeal of the Revenue is dismissed and the appeals\nof the assessee are allowed

Bench: Shri Rajesh Kumar, Am\Nand\Nshri Pradip Kumar Choubey, Jm\Nita Nos.2178, 1630 & 1631/Kol/2025\N(Assessment Years: 2014-15, 2015-16 & 2016-17)\Nsushil Mitruka\Ng208, City Centre, Office Block,\Np.O. Matigara, Siliguri,\Ndarjeeling, Siliguri-734010,\Nwest Bengal\N(Appellant)\Nvs.\Ndcit, Circle 1,\Naaykar Bhawan, Matigara,\Nsiliguri-734004,\Nwest Bengal\N(Respondent)\Npan No. Accpa9340F\Nita No. 1613/Kol/2025\N(Assessment Years: 2017-18)\Ndcit, Circle 1,\Naaykar Bhawan, Matigara,\Nsiliguri-734004,\Nwest Bengal\N(Appellant)\Nvs.\Nsushil Mitruka\Ng208, City Centre, Office Block,\Np.O. Matigara, Siliguri,\Ndarjeeling, Siliguri-734010,\Nwest Bengal\N(Respondent)\Nassessee By\Nshri Sk Tulsian, Ar\Nrevenue By\Nshri S.B. Chakraborthy, Dr\Ndate Of Hearing:\N03.12.2025\Ndate Of Pronouncement:\N18.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Assessee & Revenue Against\Nthe Orders Of The National Faceless Appeal Centre, Delhi (Hereinafter\Nreferred To As The “Ld. Cit(A)”] Dated 28.08.2025, 27.05.2025 For A.Y.\N2014-15, 2015-16, 2016-17 & 2017-18. Since The Appeals Are Relating\Nto Same Assessee & Involves Commons Issues, Therefore All These\Nappeals Are Decided By This Consolidated Order For The Sake Of Brevity.\Npage 2\Nita Nos.2178,1630,1630 & 1631/Kol/2025\Nsushil Mitruka; Ays 2014-15, 15-16, 16-17 & 17-18\Nfirst Of All We Shall Take Ita No. 2178/Kol/2025 A.Y. 214-15 For\Nadjudication.\Nα.Υ. 2014-15\Nita No. 2178/Kol/2025\N2.\Nthe Issue Raised In Ground No.1 Is Against The Order Of Ld. Cit (A)\Nupholding The Reopening Of Assessment, Which Was Based Upon\Nborrowed Satisfaction Without Examining The Records & Without\Napplication Of Mind & Accordingly, The Reopening Of Assessment Bas\Nbad In Law.\N2.

reassessment made by the Ld. AO by ignoring the\nfact that the objection filed by the assessee to the reopening of\nassessment were not disposed off as per the procedural laid down in\nthe case of GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2003]\n259 ITR 19 (SC).\n3. 1. The facts of the case have been discussed while

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LTD., KOLKATA

In the result, the appeals of the Revenue are dismissed and the\nCOs of the assessee are partly allowed

reassessment\nproceedings issued notice u/s 143(2) and 142(1) of the Act along with\nquestionnaire which were duly replied by the assessee by filing the\nnecessary evidences in respect of loans raised during the year by the\nassessee. The Id. AO thereafter in para no.6.1 up to 6.7 discussed the\nloans raised by the assessee from various parties

INCOME TAX OFFICER, WARD 44 2, KOLKATA vs. RAJESH KUMAR JALAN, KOLKATA

In the result, these fours appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

201-14 to 2016-17. These appeals arise from four orders of the Ld. Commissioner of Income Tax (Appeals) (in short’ the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961, (hereafter “the Act”), all dated 02.08.2024. I.T.A. Nos. 2048-2051/Kol/2024 Rajesh Kumar Jalan 1.1 Right at the outset, it was noticed that the appeal

INCOME TAX OFFICER, KOLKATA vs. RAJESH KUMAR JALAN, BURRABAZAR

In the result, these fours appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

201-14 to 2016-17. These appeals arise from four orders of the Ld. Commissioner of Income Tax (Appeals) (in short’ the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961, (hereafter “the Act”), all dated 02.08.2024. I.T.A. Nos. 2048-2051/Kol/2024 Rajesh Kumar Jalan 1.1 Right at the outset, it was noticed that the appeal

INCOME TAX OFFICER, WARD 44 2, KOLKATA, KOLKATA vs. RAJESH KUMAR JALAN, KOLKATA

In the result, these fours appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

201-14 to 2016-17. These appeals arise from four orders of the Ld. Commissioner of Income Tax (Appeals) (in short’ the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961, (hereafter “the Act”), all dated 02.08.2024. I.T.A. Nos. 2048-2051/Kol/2024 Rajesh Kumar Jalan 1.1 Right at the outset, it was noticed that the appeal

INCOME TAX OFFICER WARD 44(2) KOL, KOLKATA vs. RAJESH KUMAR JALAN, KOLKATA

In the result, these fours appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

201-14 to 2016-17. These appeals arise from four orders of the Ld. Commissioner of Income Tax (Appeals) (in short’ the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961, (hereafter “the Act”), all dated 02.08.2024. I.T.A. Nos. 2048-2051/Kol/2024 Rajesh Kumar Jalan 1.1 Right at the outset, it was noticed that the appeal

D.C.I.T., CC-3(4), KOLKATA, KOLKATA vs. M/S. FORUM PROJECT PVT. LTD., KOLKATA

In the result, all the three captioned appeals of the revenue are hereby dismissed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.(Ss)A Nos.108,109&585/Kol/2022 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-3(2), Kolkata..................................................................……Appellant Vs. M/S Forum Projects Pvt. Ltd...........................……........……...…..…..Respondent 4/1, Red Cross Place, Dalhousie, Kolkata-1. [Pan: Aadcs7575E] Appearances By: Shri Subhrajyoti Bhattacharjee, Cit(Dr), Appeared On Behalf Of The Appellant. Shri Soumitra Choudhury, Advocate, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 30, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Dated 20.05.2022, 08.06.2022 & 25.11.2014 Respectively Of The Commissioner Of Income Tax (Appeals)-21, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Contesting Therein The Confirmation Of Additions Made By The Assessing Officer (In Short ‘The A.O) In The Assessments Carried Out U/S 153A Of The Act. Since The Facts & Issues Involved In All These Appeals Are Identical, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. First We Take Revenue’S Appeal In Ita No.108/Kol/2022 For Assessment Year 2010-11. I.T.(Ss)A Nos.108,109&585/Kol/2022 Assessment Years: 2010-11, 2011-12 & 2012-13 M/S Forum Projects Pvt. Ltd.

reassessment proceedings u/s 153A pursuant to the search action u/s 132 of the Act, therefore, the addition if any could have been based on the basis of incriminating material found during the search action. He observed that I.T.(SS)A Nos.108,109&585/Kol/2022 Assessment years: 2010-11, 2011-12 & 2012-13 M/s Forum Projects Pvt. Ltd. the aforesaid addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S AMLUCKIE INVESTMENT COMPANY LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 Dcit, Cc-1(2), Kolkata…………..…....…………….……….……….……Appellant Vs. M/S Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2Nd Floor, 10 Princep Street, Kolkata-700072. [Pan: Aacca6749H] Appearances By: Shri Manoj Kr. Pati, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 12, 2026 Date Of Pronouncing The Order : February 18, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 21.07.2025 Of The Cit(A)-20, Kolkata Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Years 2013–14 2015-16 Respectively. Since Both The Appeals Relate To The Same Assessee & Arisen From Same Appellate Order, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeal Filed By The Revenue With A Delay Of 35 Days & The Revenue Has Filed Separate Petitions For Condonation Of The Delays. After Going Over The Said Petitions, We Find Sufficient Reasons Behind Such Delays & Consequently, The Delays In Filing Both The Appeal Are Hereby Condoned & We Proceed To Dispose Of The Appeals On Merits.

1) were issued and in response to the said notices the assessee furnished details. Thereafter, the Assessing Officer issued a show-cause notice asking the assessee that as to why the claim of Loss to the tune of Rs 57,86,077/-, from sale of shares of M/s Wagend Infra Ventures should not be disallowed and the Assessing Officer added

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S AMLUCKIE INVESTMENT COMPANY LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 Dcit, Cc-1(2), Kolkata…………..…....…………….……….……….……Appellant Vs. M/S Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2Nd Floor, 10 Princep Street, Kolkata-700072. [Pan: Aacca6749H] Appearances By: Shri Manoj Kr. Pati, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 12, 2026 Date Of Pronouncing The Order : February 18, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 21.07.2025 Of The Cit(A)-20, Kolkata Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Years 2013–14 2015-16 Respectively. Since Both The Appeals Relate To The Same Assessee & Arisen From Same Appellate Order, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeal Filed By The Revenue With A Delay Of 35 Days & The Revenue Has Filed Separate Petitions For Condonation Of The Delays. After Going Over The Said Petitions, We Find Sufficient Reasons Behind Such Delays & Consequently, The Delays In Filing Both The Appeal Are Hereby Condoned & We Proceed To Dispose Of The Appeals On Merits.

1) were issued and in response to the said notices the assessee furnished details. Thereafter, the Assessing Officer issued a show-cause notice asking the assessee that as to why the claim of Loss to the tune of Rs 57,86,077/-, from sale of shares of M/s Wagend Infra Ventures should not be disallowed and the Assessing Officer added

ALOSHA MARKETING PVT. LTD.,KOLKATA vs. ACIT, CIR. 4(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 313/Kol/2024 Assessment Year: 2013-2014 Alosha Marketing Pvt. Ltd.,……………..………Appellant 62A, Hazra Road, Kolkata-700019 [Pan:Aacca1930G] -Vs.- Assistant Commissioner Of Income Tax,.…Respondent Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri N.S. Saini, A.R. & Priyanka Salarpuria, A.R., Appeared On Behalf Of The Assessee Shri Manas Mondal, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : April 30, 2024 Date Of Pronouncing The Order : July 08, 2024 O R D E R

reassessment. The assessee filed objection to the selection of case for re- assessment which was disposed off by speaking order. Vide show-cause notice, the assessee was asked to explain the following: "It is seen from the information available on records that you have received amount of Rs. 1,65,00,000/- from M/s Bhakti Suppliers Pvt Ltd, M/s Adeline

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

reassessment proceedings issued notice u/s 143(2) and 142(1) of the Act along with ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 Murlidhar Ratanlal Exports Limited; AYs: 2013-14 to 2016-17, 2018-19 questionnaire which were duly replied by the assessee by filing the necessary evidences in respect of loans raised during the year by the assessee

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

reassessment proceedings issued notice u/s 143(2) and 142(1) of the Act along with ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 Murlidhar Ratanlal Exports Limited; AYs: 2013-14 to 2016-17, 2018-19 questionnaire which were duly replied by the assessee by filing the necessary evidences in respect of loans raised during the year by the assessee

DCIT CENTRAL CIRCLE 1 4 KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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

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

reassessment proceedings issued notice u/s 143(2) and 142(1) of the Act along with ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 Murlidhar Ratanlal Exports Limited; AYs: 2013-14 to 2016-17, 2018-19 questionnaire which were duly replied by the assessee by filing the necessary evidences in respect of loans raised during the year by the assessee