Calcutta High Court
Principal Commissioner Of Income Tax ... vs Swati Bajaj on 10 May, 2022
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD 21-62
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
IA NO. GA/2/2022
In ITAT/6/2022
PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA
Vs
SWATI BAJAJ
IA NO. GA/2/2020 (Old No:GA/1044/2020)
In ITAT/31/2020
PRINCIPAL COMMISSIONER OF INCOME TAX-15,KOLKATA
Vs
DINESH KUMAR BANSAL (HUF)
IA NO. GA/2/2020
In ITAT/41/2020
PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA
Vs
SURAJ SAHANA
ITAT/42/2020
IA NO. GA/2/2020
PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA
VS
TAPATI SAHANA
IA NO. GA/2/2020
In ITAT/43/2020
PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA
Vs
SOUVIK SAHANA
IA NO. GA/2/2020
In ITAT/44/2020
PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA
Vs
MUKTA AGARWAL
2
ITAT/64/2020
IA NO: GA/2/2020
PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA
VS
SMT. BABITA AGARWAL
IA NO. GA/2/2021
In ITAT/3/2021
PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI
Vs
NEETU AGARWAL
IA NO. GA/2/2021
In ITAT/22/2021
PRINCIPAL COMMISSIONER OF INCOME TAX
Vs
NAND KISHORE AGARWALA
IA NO. GA/2/2021
In ITAT/26/2021
PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL, KOLKATA
Vs
RAJESH JHUNJHUNWALA
IA NO. GA/2/2021
In ITAT/27/2021
PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL, KOLKATA
Vs
RAKESH JHUNJHUNWALA
ITAT/28/2021
IA NO: GA/2/2021
PR CIT SILIGURI
VS
MANGILAL JAIN
IA NO. GA/2/2021
In ITAT/34/2021
PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA
Vs
SMT GANAPATI DEVI AGARWAL
IA NO. GA/2/2021
In ITAT/36/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI
Vs
NITIN KUMAR AGARWAL
3
ITAT/57/2021
IA NO: GA/2/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
VS
JEMISH SHAH
IA NO. GA/2/2021
In ITAT/58/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SONAL SARAF
IA NO. GA/2/2021
In ITAT/60/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
RAMAKANT BERIWALA
IA NO. GA/2/2021
In ITAT/76/2021
PRINCIPAL COMMISSIONER OF INCOME TAX
Vs
MUKESH SARAOGI (HUF)
IA NO. GA/2/2021
In ITAT/78/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SUNITA GOYAL
IA NO. GA/2/2021
In ITAT/80/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5
Vs
RANJIKA GUPTA
ITAT/85/2021
IA NO: GA/2/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA
VS
SRI VIKASH GOEL
ITAT/87/2021
IA NO: GA/2/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
VS
POOJA JHUNJHUNWALA
4
IA NO. GA/2/2021
In ITAT/88/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
AAYUSH JHUNJHUNWALA
IA NO. GA/2/2021
In ITAT/89/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
AAYUSH JHUNJHUNWALA HUF
IA NO. GA/2/2021
In ITAT/101/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SMT. SHILPA DAULAT
IA NO. GA/2/2021
In ITAT/103/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA
Vs
M/S.PREM BALA PUROHIT
IA NO. GA/2/2021
In ITAT/122/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, BURDWAN
Vs
BIJAYA TAH
IA NO. GA/2/2021
In ITAT/128/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SUMAN KUMAR
IA NO. GA/2/2021
In ITAT/129/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SAJJADBHAI NURUDDIN NANDARBARWAL
IA NO. GA/2/2021
In ITAT/130/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA
Vs
KRISHNA KUMAR PARSURAMKA
5
IA NO. GA/2/2021
In ITAT/136/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
Vs
SHRI MAHENDRA KUMAR PERIWAL
IA NO. GA/2/2021
In ITAT/138/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI
Vs
PRAKASHO DEVI SARIA
IA NO. GA/2/2021
In ITAT/139/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI
Vs
SHEKHAR AGARWAL
IA NO. GA/2/2021
In ITAT/150/2021
PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA
Vs
PUSPA DEVI TIKMANI
IA NO. GA/2/2021
In ITAT/151/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA
Vs
GOPAL PRASAD TIKMANI
IA NO. GA/2/2021
In ITAT/152/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA
Vs
M/S GITESH TIKMANI HUF
IA NO. GA/2/2021
In ITAT/153/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA
Vs
M/S. GOPAL PRASAD TIKMANI HUF
IA NO. GA/2/2021
In ITAT/154/2021
PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA
Vs
GITESH TIKMANI
6
IA NO. GA/2/2021
In ITAT/155/2021
PR CIT 9, KOLKATA
Vs
MANISHA TIKMANI
IA NO. GA/2/2021
In ITAT/156/2021
PR CIT 9, KOLKATA
Vs
GIRISH TIKMANI
IA NO. GA/2/2021
In ITAT/157/2021
PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA
Vs
M/S GIRISH TIKMANI HUF
IA NO. GA/2/2021
In ITAT/168/2021
PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI
Vs
SRI SATYA NARAYAN SARIA
BEFORE:
The Hon'ble JUSTICE T.S. SIVAGNANAM
The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
Date : 10th May, 2022.
Appearance :
Mr. Vipul Kundalia, Adv.
Mr. Smarajit Roychowdhury, Adv.
Mr. Aryak Dutta, Adv.
Mr. Prithu Dhudhoria, Adv.
Mr. Soumen Bhattacharya, Adv.
Mr. Tilak Mitra, Adv.
Mr. Om Narayan Rai, Adv.
Mr. Prithu Dudheria, Adv.
...for the appellant.
Mr. Subash Agarwal, Adv.
Mr. S. M. Surana, Adv.
Mr. Saurabh Bagaria, Adv.
Mr. Soumya Kejriwal, Adv.
Mr. Pratyush Jhunjhunwala, Adv.
Mr. Varun Kedia, Adv.
Mr. Brijesh Kumar Singh, Adv.
Mr. G. S. Gupta, Adv.
...for the respondent.
7
The Court : We have heard Mr. S. M. Surana, learned standing counsel appearing for the respondent/assessee. Mr. Jhunjhunwalla, learned counsel commences his argument.
For continuation of arguments, list the matter tomorrow (11.05.2022) under the same caption.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd.
AR(CR)