BURDWAN SATGACHIA JANAKALYAN SOCIETY,,MEMARI, BURDWAN vs. I.T.O., WARD - 1(1),, BURDWAN

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Burdwan Satgachia Janakalyan Ito Ward 1(1) Society, Aaykar Bhawan, Court Satgachia, Memari, Burdwan, Compound, Burdwan, Vs. West Bengal-713422 West Bengal-713101 (Appellant) (Respondent) Pan No. Aaaab8302K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

68,10,000/- without allowing any deduction u/s 80P of the Act in respect of income of the society Act on the ground that the society has not furnished any return of income during the year. We have unable to understand as to how the entire deposits inot the bank accounts and time deposit could be added as income. Further

STAR PAPER MILLS LIMITED,KOLKATA vs. DCIT, CIR. 4(2), KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

68,23,313/- before setting-off of brought forward business losses. After setting off the losses brought forward from the earlier years, the Gross Total Income in terms of Section 80A of the Act was NIL. Accordingly, the assessee could not have claimed any deduction under Part-C of Chapter VI-A of the Act, because

M/S DV RE-ROLLING MILLS PVT LTD.,KOLKATA vs. ITO, WARD-9(1), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

section 68 of the Act. Aggrieved, assessee went in appeal 3 DV Re-Rolling Mills Pvt. Ltd., AY 2012-13 before the Ld. CIT(A), who confirmed the said addition. Aggrieved, assessee is in appeal before the Tribunal. 4. Before us, ld. Counsel for the assessee has placed on record a paper book containing 110 pages to demonstrate

M/S ERNST & YOUNG LLP,KOLKATA vs. CIT-3, KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 499/Kol/2015 Assessment Year : 2010-11 M/S. Ernst & Young Pvt. Ltd. -Vs.- C.I.T., Kol-3, Kolkata Kolkata. [Pan : Aabce 9188 P] (Respondent) (Appellant) For The Appellant : Shri B.N.Bajoria, Sr.Advocate Shri D.Ghosh, Fca For The Respondent : Shri Niraj Kumar, Cit(Dr) Date Of Hearing : 15.05.2017. Date Of Pronouncement : 19.05.2017. Order Per N.V.Vasudevan, Jm This Is An Appeal By The Assessee Against The Order Dated 18.03.2015 Of Cit- Kol-3, Kolkata Passed U/S 263 Of The Income Tax Act, 1961 (Act.).

68,620/- Rs.55,86,57,869/- Less: Deduction u/s 10A Rs.57,54,93,579/- Add: As discussed in para7 Rs. 76,85,863/- Rs.58,31,79,442/- Less: Deduction u/s 10AA Rs. 5,24,06,468/- Add: As discussed in para 7 Rs. 21,13,585/- Rs. 5,45,20,053/- Rs.63