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Calcutta High Court

Principal Commissioner Of Income Tax ... vs Swati Bajaj on 2 May, 2022

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya

OD 6-45

                             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

                             ITAT/64/2020
                           IA NO: GA/2/2020
           PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA
                           2


                          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

                     ITAT/57/2021
                  IA NO: GA/2/2021
  PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
                          VS
                        3


                  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/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

                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
                            4


                   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

                    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
                        5




                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

                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
                                      6


                               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 : 2nd 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.

The Court : Mr. Subash Agarwal, learned Counsel appearing for the respondent, has concluded his submission.

For continuation of arguments of the other Advocates for the assessee, list the matter day after tomorrow (04.05.2022) under the same caption.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Das/As.

AR(CR)