SRI KAILASH PRASAD AGARWAL,KOLKATA vs. I.T.O.,WARD-22(2), KOLKATA

In the result, both the appeals of the captioned assessee(s) are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

11A, Ekta Residency, 174A, Manicktala Main Road, Manicktala-700054, West Bengal [PAN:ACDPA1409Q] -Vs.- Income Tax Officer,.....................................................................Respondent Ward-22(2), Kolkata, 54/1, Rafi Ahmed Kidwai Road, Kolkata-700016 Appearances by: N o n e, appeared on behalf of the assessee Smt. Ranu Biswas, Addl. CIT(DR), appeared on behalf of the Revenue Date of concluding the hearing : 2nd August

UNIWORTH LIMITED ,KOLKATA vs. DCIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini

UNIWORTH LIMITED ,KOLKATA vs. ACIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini

UNIWORTH LIMITED ,KOLKATA vs. DCIT, CIRCLE - 11, KOLKATA , KOLKATA

In the result, appeals filed by the assessee in ITA No

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am

11A, Sarojini Naidu Sarani, Kolkata – 700017. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW2805Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri N.M. Bhansali, Advocate Revenue by : Shri Supriyo Pal, JCIT, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23/10/2019 घोषणा क" तार"ख/Date of Pronouncement : 20/01/2020 आदेश / O R D E R Per Dr. A. L. Saini

ACIT(OSD), WARD-1(3), KOLKATA, KOLKATA vs. M/S SAR PARIVAHAN (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

section 68 and 69C cannot be invoked simultaneously for the same transaction. In view of the foregoing, it is held that the action of AO is bad in law. The addition of Rs.1,66,00,038/- made by the AO on account of bogus lorry hire charges payable is, therefore, directed to be deleted. This ground of appeal

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

11A(4). To remove any doubts in this regard, it is reiterated that any approval under section 80G(5) on or after 1.10.2009 would be a one time approval which would be valid till it is withdrawn.” 3.3. On the second issue relating to payment of commission to the Managing/Whole time Directors namely Shri H. P. Budhia and Shri