Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

Calcutta High Court

Principal Commissioner Of Income Tax-5 vs Swati Bajaj on 26 April, 2022

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya

OD 8-47


                            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-5, 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
                        3




                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
                   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
                            4




                           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
                   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
                        5




                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 : 26th April, 2022.


                                            Appearance :


                                 Mr.   Om Narayan Rai, Adv.
                                 Mr.   Vipul Kundalia, Adv.
                                 Mr.   Smarajit Roychowdhury, Adv.
                                 Mr.   Aryak Dutta, Adv.
                                 Mr.   Prithu Dhudhoria, Adv.
                                 Mr.   Soumen Bhattacharya, Adv.
                                 Mr.   Tilak Mitra, Adv.

                                               ...for the appellant.
                                             7




                                                 Mr. Subhas Agarwal, Adv.
                                                 Mr. S. M. Surana, Adv.
                                                 Mr. Saurabh Bagaria, Adv.
                                                 Mr. Saumya Kejriwal, Adv.
                                                  Mr. Pratyush Jhunjhunwala, Adv.
                                                 Mr. Varun Kedia, Adv.
                                                 Mr. G.S. Gupta, Adv.
                                                 Mr. Brijesh Kumar Singh, Adv.

                                                               ...for the respondents.

The Court : We have heard Mr. Om Narayan Rai, learned Standing counsel appearing for one of the appellants.

For continuation of arguments, list the matters tomorrow (27.04.2022) under the same caption.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN/S.Das AR(CR)