DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

unexplained money u/s 69A of the Act. 14.1. Since, we have already decided the issue in ground no. 2 & 3 in ITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee’s appeal, wherein assessee has challenged the part sustaining of addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

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

unexplained money u/s 69A of the Act. 14.1. Since, we have already decided the issue in ground no. 2 & 3 in ITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee’s appeal, wherein assessee has challenged the part sustaining of addition

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

unexplained money u/s 69A of the Act. 14.1. Since, we have already decided the issue in ground no. 2 & 3 in ITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee’s appeal, wherein assessee has challenged the part sustaining of addition

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

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

unexplained money u/s 69A of the Act. 14.1. Since, we have already decided the issue in ground no. 2 & 3 in ITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee’s appeal, wherein assessee has challenged the part sustaining of addition

GOPAL & SONS HUF,KOLKATA vs. I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The appeal of the revenue is dismissed

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

unexplained money u/s 69A of the Act. 14.1. Since, we have already decided the issue in ground no. 2 & 3 in ITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee’s appeal, wherein assessee has challenged the part sustaining of addition

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

unexplained money u/s 69A of the Act.\n14. 1. Since, we have already decided the issue in ground no. 2 & 3 in\nITA No. 1395/KOL/2025 for A.Y. 2015-16 in assessee's appeal, wherein\nassessee has challenged the part sustaining of addition

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

reassessment, after the expiry of period of four years, is not fulfilled in the present case." present case." 4.5. The Hon'ble Bombay High Court in the case of Sound Casting (P) Ltd. v. Dy. CIT 4.5. The Hon'ble Bombay High Court in the case of Sound Casting (P) Ltd. v. Dy. CIT 4.5. The Hon'ble Bombay High

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

reassessment, after the expiry of period of four years, is not fulfilled in the present case." present case." 4.5. The Hon'ble Bombay High Court in the case of Sound Casting (P) Ltd. v. Dy. CIT 4.5. The Hon'ble Bombay High Court in the case of Sound Casting (P) Ltd. v. Dy. CIT 4.5. The Hon'ble Bombay High