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

43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction.” Respectfully relying on the aforesaid decision, we dismiss the grounds of appeal raised by the assessee in this respect. G. S. Atwal & Co. (Engg

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

43B or anything contained in that provision would not absolve the assessee from its liability to deposit the employee's contribution on or before the due date as a condition for deduction.” Respectfully relying on the aforesaid decision, we dismiss the grounds of appeal raised by the assessee in this respect. G. S. Atwal & Co. (Engg

UCO BANK,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA

In the result, the appeal of the assessee is dismissed

reassessment had been\ncompleted on 31.12.2017. It was the submission that the decision of the\nHon'ble Supreme Court was on 12.10.2022. It was the submission that\nwhen the reopening was done the decision of the Hon'ble Supreme Court\nwas not available and thus it could be stated that there is a change of\nopinion which

RAJA UDYOG (P) LTD.,24-PARGANAS (N) vs. ACIT, CC-4(3), KOL, KOLKATA

In the result, I.T.(SS)A. No

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.44/Kol/2024 Assessment Year: 2018-19 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2024 Date Of Pronouncing The Order : July 30, 2024

reassess income for completed assessments without having any incriminating material. The order dated 15.02.2023 passed by the AO under section 153C of the Income Tax Act, 1961 is bad in law and therefore need to be quashed. 2. That under the facts and in the circumstances of the case, the CIT(A) erred in confirming the addition of Rs.76