SARIKA DUGAR,KOLKATA vs. ITO, KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

Section 275(1)(c) of the Act expired before the framing of penalty order on 17/01/2022, we, however considering the fact that from March, 2021 onwards the country passed through Covid-19 Pandemic and I.T.A. No. 363/Kol/2023 Assessment Year: 2013-14 Sarika Dugar 4 various restrictions were made and period of limitation has been extended by the Hon’ble Supreme

BIMAL KUMAR DROLIA,HOWRAH vs. ITO, WARD-43(2), KOLKATA

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

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

section 148(1) is that reassessment shall not be made until there has been service. The requirement of issue of notice is satisfied when a notice is actually issued. In the present case, admittedly, the notice was issued within the prescribed period of limitation as 31-3-1970 was the last day of that period. Service under

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

275 would not be applicable to order passed under section 271B. Hence, ground no. 1 of the appeal is rejected. 7. Ground Nos. 2 and 3 were not pressed and therefore they are dismissed as not pressed. 8. Regarding ground No. 4, it is submitted that the assessing officer did not consider the fact that the assessee throughout the assessment

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

275 would not be applicable to order passed under section 271B. Hence, ground no. 1 of the appeal is rejected. 7. Ground Nos. 2 and 3 were not pressed and therefore they are dismissed as not pressed. 8. Regarding ground No. 4, it is submitted that the assessing officer did not consider the fact that the assessee throughout the assessment

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

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

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

reassessment made by the ld. AO by ignoring the fact that the objection filed by the assessee to the reopening of assessment were not disposed off as per the procedural laid down in the case of GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2003] 259 ITR 19 (SC). 3.1. The facts of the case have been discussed while dealing

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

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

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

reassessment made by the ld. AO by ignoring the fact that the objection filed by the assessee to the reopening of assessment were not disposed off as per the procedural laid down in the case of GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2003] 259 ITR 19 (SC). 3.1. The facts of the case have been discussed while dealing

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

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

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

reassessment made by the ld. AO by ignoring the fact that the objection filed by the assessee to the reopening of assessment were not disposed off as per the procedural laid down in the case of GKN Driveshafts (India) Ltd. vs. Income-tax Officer [2003] 259 ITR 19 (SC). 3.1. The facts of the case have been discussed while dealing

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

NARAYAN SUPPLIERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(3), KOLKATA, KOLKATA

In the result, appeal of the assessee is dismissed

section 68 of the Act. From this type\nof attitude of both the officers, high-handleness towards your\nappellant can be easily understood which is the main subject matter\nof this appeal. In a very recent judgement dated 11/08/2022 in the\ncase of S.R. Cold Storage -Vs- Union of India in Writ Tax No. 723 of\n2022, their Lordship

MATHLETICS LLP FORMERLY MATHLETICS (P) LTD.,KOLKATA vs. I.T.O., WARD - 9(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2015-16 Mathletics Llp Formerly Ito, Ward-9(1), Mathletics (P) Ltd. Kolkata C/O. P.K. Himmatsinghka, 41 Vs. B.B. Ganguly Street, Central Plaza, 2Nd Floor, Kolkata- 700012. Pan: Aaxfm 4704 C (Appellant) (Respondent) Present For: Appellant By : Shri Pramod Kumar Himmatsinghka, Ar Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 27.03.2023 Date Of Pronouncement : 26.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2022-23/104812839(1) Dated 21.12.2022 Against The Assessment Order Passed U/S 147 R.W.S. 144B Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For A.Y. 2015-16. 2. Grounds Taken By The Assessee Are As Under:

275/- reported as interest income included the income from redemption of mutual fund units also. 4. Before the ld. AO, assessee also furnished all the details relating to source of investment made in the Kotak Mutual Fund Units. It was submitted that assessee is engaged in the business of designing and developing online educational software and export thereof. Assessee

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.

275/- in the return of income filed on 11.09.2012 for the assessment year under consideration. The ld. Counsel has further submitted that as per the relevant statutory provisions not only the territorial jurisdiction but also the pecuniary jurisdiction of the Income Tax Officers/Assessing Officer has been fixed by the CBDT I.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid and that

DCIT, CC-3(3), KOLKATA, KOLKATA vs. TULSYAN AND SONS PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

reassessment proceedings have not to go on we don not and we ought not to express any opinion on the merits." 13. In case of A.G.R. Investment Ltd. v. Additional Commissioner of Income Tax and anr. (supra), a Division Bench of Delhi High Court considered the validity of reopening of assessment where the notice was based on information received from

M/S INDOVISION COMMODITIES LTD.,KOLKATA vs. ITO, WARD-6(2), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 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 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘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 Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

reassessment is liable to be quashed. 6. For that the Ld. CIT(A) erred in confirming the action of the AO in adding back Rs. 26,18,726/- received from M/s Abhiman Distributors to the total income of the assessee u/s 68 when no enquiry worth name was made from the party or any verification done from the assessment record

M/S.BDS FOODS PVT. LTD. ,KOLKATA vs. D.C.I.T,CIR-7(1), , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.193/Kol/2023 Assessment Year: 2011-12 M/S Bds Foods Pvt. Ltd.....................…...………………….………....Appellant Shop No.A3, 210, Jessore Road, Kolkata-700089. [Pan: Aacci2360J] Vs. Dcit, Circle-7(1), Kolkata........….........................................…..…..... Respondent Appearances By: Shri Sunil Surana, Advocate, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 31, 2023 Date Of Pronouncing The Order : October 16, 2023 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 14.02.2023 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 Ld. Cit(A) Erred In Passing The Order Ex-Parte Without Allowing The Appellant Any Proper & Reasonable Opportunity Of Being Heard. 2. For That The Ld. C.I.T(A) Erred In It Was Passing The Order When Incumbent On Him To Deal With & Decide Each Of The Grounds Raised In The Appeal On Its Merits.

reassessment completed by the ACIT was without jurisdiction. The assessee is therefore filing additional grounds which go to the root of the matter and no fresh investigation of facts is required. In view of the Judgment of the Hon’ble Supreme Court in the case of Jute Corporation of India reported in 187 ITR page 688 and National Thermal Power

EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

Bench: the AO.

reassessment proceeding or for the purpose of making addition of Rs.2,90,00,000/-to the total income. Thus, absence of reference of impounded- material relating to the unsecured loan in the assessment order of the AO is giving ample reason to suspect that nothing incriminating relating to loan transactions were found in the survey against the assessee. 5.2.9 Furthermore

DCIT CENTRAL CIRCLE 1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD, KOLKATA

Appeal is dismissed

Bench: the AO.

reassessment proceeding or for the purpose of making addition of Rs.2,90,00,000/-to the total income. Thus, absence of reference of impounded- material relating to the unsecured loan in the assessment order of the AO is giving ample reason to suspect that nothing incriminating relating to loan transactions were found in the survey against the assessee. 5.2.9 Furthermore

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD., KOLKATA

Appeal is dismissed

Bench: the AO.

reassessment proceeding or for the purpose of making addition of Rs.2,90,00,000/-to the total income. Thus, absence of reference of impounded- material relating to the unsecured loan in the assessment order of the AO is giving ample reason to suspect that nothing incriminating relating to loan transactions were found in the survey against the assessee. 5.2.9 Furthermore

EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

Bench: the AO.

reassessment proceeding or for the purpose of making addition of Rs.2,90,00,000/-to the total income. Thus, absence of reference of impounded- material relating to the unsecured loan in the assessment order of the AO is giving ample reason to suspect that nothing incriminating relating to loan transactions were found in the survey against the assessee. 5.2.9 Furthermore