Section 17(2) of the Income Tax Act

ACIT, Cir-2, (TDS), Kolkata vs. P S Group Realty Ltd., Kolkata

In the result, the appeal filed by the revenue is partly allowed for statistical purpose and cross objection filed by the assessee is dismissed

Tcg Lifesciences Pvt. Ltd., Kolkata vs. JCIT, R-59(TDS), Kolkata

In the result, both the appeals of the assessee are dismissed

Bench: Shri P.M. Jagtap, Am & Shri A.T. Varkey, Jm] I.T.A. Nos. 1234 & 1236/Kol/2016 Assessment Years: 2011-12 & 2012-13 M/S. Tcg Lifesciences Pvt. Ltd...............................………………………............................Appellant Block – Bn, Plot – 7, Sector – V, Salt Lake Electronics Complex, Kolkata – 700 091. [Pan : Calco 3085 F] Income Tax Officer……………………………………………….............................................Respondent Ward 59(4) (Tds), Kolkata, 10B, Middleton Row, Kolkata – 700 071. Appearances By: Shri A.K. Tibrewal, Fca Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 04, 2018 Date Of Pronouncing The Order : June 20, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld. Cit(A) – 24, Kolkata Dated 04.03.2016 Whereby He Upheld The Orders Passed By The Assessing Officer Under Section 201(1)/201(1A) Of The Income Tax Act, 1961 Treating The Assessee As The Assessee In Default For A.Y. 2011-12 & 2012-13. 2. The Assessee In The Present Case Is A Company. A Survey Under Section 133A Was Carried Out In The Business Premises Of The Assessee Company On 13Th September, 2013. Subsequently, From The Relevant Details Furnished By The Assessee, The Amount Of Tax Deducted From The Payments Of Various Expenses Was Verified By The A.O. On Such Verification, He Found That Payments Of Rs. 29,51,709/- & Rs. 34,00,802/- Were Made By The Assessee Company To Different

Tcg Lifesciences Pvt. Ltd., Kolkata vs. ITO, WD-59(4) (TDS), Kolkata

In the result, both the appeals of the assessee are dismissed

Bench: Shri P.M. Jagtap, Am & Shri A.T. Varkey, Jm] I.T.A. Nos. 1234 & 1236/Kol/2016 Assessment Years: 2011-12 & 2012-13 M/S. Tcg Lifesciences Pvt. Ltd...............................………………………............................Appellant Block – Bn, Plot – 7, Sector – V, Salt Lake Electronics Complex, Kolkata – 700 091. [Pan : Calco 3085 F] Income Tax Officer……………………………………………….............................................Respondent Ward 59(4) (Tds), Kolkata, 10B, Middleton Row, Kolkata – 700 071. Appearances By: Shri A.K. Tibrewal, Fca Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 04, 2018 Date Of Pronouncing The Order : June 20, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld. Cit(A) – 24, Kolkata Dated 04.03.2016 Whereby He Upheld The Orders Passed By The Assessing Officer Under Section 201(1)/201(1A) Of The Income Tax Act, 1961 Treating The Assessee As The Assessee In Default For A.Y. 2011-12 & 2012-13. 2. The Assessee In The Present Case Is A Company. A Survey Under Section 133A Was Carried Out In The Business Premises Of The Assessee Company On 13Th September, 2013. Subsequently, From The Relevant Details Furnished By The Assessee, The Amount Of Tax Deducted From The Payments Of Various Expenses Was Verified By The A.O. On Such Verification, He Found That Payments Of Rs. 29,51,709/- & Rs. 34,00,802/- Were Made By The Assessee Company To Different

Sant Kumar Singh Yadav, Kolkata vs. ACIT, Circle - 27, Kolkata

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

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 336/Kol/2018 Assessment Year: 2009-10 Sant Kumar Singh Yadav...............................………………………………………...........Appellant C/O. Subash Agarwal & Associates, Siddha Gibson, 1, Gibson Lane, Suite 231, 2Nd Floor, [Pan: Antps 8494 A] Acit Cir 27 Kolkata...................…………………………………………….......................Respondent Bamboo Villa, 169, Ajc Bose Road, Kolkata – 700 014. Appearances By: Shri Subash Agarwal, Advocate Appearing On Behalf Of The Assessee. Shri S.M. Das, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : May 17, 2018 Date Of Pronouncing The Order : May 17, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) – 19, Kolkata Dated 19.12.2017 Passed Ex-Parte Whereby He Dismissed The Appeal Of The Assessee.

ITO, Ward-36(1), Kolkata vs. Sri Raghu Nandan Modi, Kolkata

In the result, Revenue’s appeal is dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed