JALUIDANGA PASCHIM NASARATPUR SAMABY KRISHI UNNAYAN SAMITY LIMITED,BARDHAMAN, WEST BENGAL vs. INCOME TAX OPPFICER, WARD-1(3), BURDWAN

In the result, appeal of the assessee is partly allowed for statistical purposes

9A of the income tax act, 1961. He must prove that the money is unaccounted money and after that he can only invoke sec 69A of the income tax act, 1961. In the instant case in absence of proof, the additions made under sec 69A of the income tax act, 1961, is bad in law. The assessment order needs

THE BANK OF TOKYO-MITSUBISHI LIMITED,KOLKATA vs. ADIT, INT. TAX., KOLKATA

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

9A of the income tax act, 1961. He must prove that the money is unaccounted money and after that he can only invoke sec 69A of the income tax act, 1961. In the instant case in absence of proof, the additions made under sec 69A of the income tax act, 1961, is bad in law. The assessment order needs

ITO, WARD - 46(3), KOLKATA, KOLKATA vs. SHRI NAVIN KR. PODDAR, HOWRAH

In the result the appeal of the revenue is partly allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No.1145/Kol/2008 Assessment Year : 2003-04

9a, 9b and 9c of the order of assessment. A total amount of unexplained payment is quantified at Rs.24,86,790/-. This amount was added to the income. Before CIT(A), the assessee contended that the A.O erred in invoking provisions of section 68

WEST BENGAL HOUSING INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. PCIT-5, KOLKATA

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

section will be attracted. An incorrect assumption of facts or an incorrect application of law will satisfy the requirement of the order being erroneous. In the same category fall orders passed without applying the principles of natural justice or without application of mind. The phrase 'prejudicial to the interests of the revenue’ has to be read in conjunction with

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 195 are not applicable in the export issue on the ground that the foreign agent has rendered services abroad and no part of the services were rendered in India. Accordingly our decision would mutatis mutandis apply to ground no. 1 in the assessee’s appeal . Consequently ground no. 1 is allowed. 68. Issue raised in ground

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 195 are not applicable in the export issue on the ground that the foreign agent has rendered services abroad and no part of the services were rendered in India. Accordingly our decision would mutatis mutandis apply to ground no. 1 in the assessee’s appeal . Consequently ground no. 1 is allowed. 68. Issue raised in ground

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 195 are not applicable in the export issue on the ground that the foreign agent has rendered services abroad and no part of the services were rendered in India. Accordingly our decision would mutatis mutandis apply to ground no. 1 in the assessee’s appeal . Consequently ground no. 1 is allowed. 68. Issue raised in ground

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 195 are not applicable in the export issue on the ground that the foreign agent has rendered services abroad and no part of the services were rendered in India. Accordingly our decision would mutatis mutandis apply to ground no. 1 in the assessee’s appeal . Consequently ground no. 1 is allowed. 68. Issue raised in ground

DCIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SUSHIL KUMAR MOHTA AND SONS (HUF), KOLKATA

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

Bench: Shri Sanjay Garg & Dr. Manish Borad

9A, Alipore Park Place, Alipore H.O., Kolkata-700027, West Bengal [PAN:AAFHS7150A] -AND- I.T.(SS)A. Nos. 124, 125 & 126/KOL/2023 Assessment Years: 2016-17, 2017-18 & 2020-2021 Deputy Commissioner of Income Tax,....Appellant Central Circle-2(3), Kolkata, Aayakar Bhawan Poorva, 4th Floor, 110, Shanti Pally, E.M. Bypass, Kolkata-700107 -Vs.- Merlin Leisures Ltd.,…………………………….Respondent Merlin Oxford, 22, Prince

AMBIKA TRADELINK PVT. LTD. ,KOLKATA vs. D.C.I.T, CIR- 4(2), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri Rajesh Kumar

68 of the Act on the ground that the assessee has received the said sum from two parties which remained unexplained in the order passed u/s 147/143(3) of the Act dated 30.03.2016. 4. The appeal of the assessee was dismissed by Ld. CIT(A) ex- parte where the assessee failed to appear on the various dates given however, decided