Calcutta High Court
Ramshila Enterprises Private Limited vs Principal Commissioner Of Income Tax on 29 January, 2016
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(income tax)
ORIGINAL SIDE
GA 3929/2015; ITAT 181/2015
RAMSHILA ENTERPRISES PRIVATE LIMITED
Versus
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - II, KOLKATA
Appearance: Mr. N.K. Poddar, Sr. Adv., Mr. V. Tibrewal, Adv., Mr. A.
Agarwal, Adv., Mr. S. Das, Adv., for petitioner;
Mr. A.K. Ghosal, Sr. Adv., with Mr. S. Bhattacharjee, Adv., for
respondent;
GA 3781/2015; ITAT 157/2015 ASSTT. COMMR. OF I.T. CIRCLE II, JALPAIGURI
-VS-
UTTAR BANGA KSHETRIYA GRAMIN BANK Appearance: Mr. Bhardwaj, Adv.
GA 3851/2015; ITAT 175/2015SITKA MERCANTILE PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 5(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3852/2015; ITAT 176/2015PEARL VINCOM PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 1(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 3854/2015; ITAT 177/2015PUSYA TRADE LINK PVT. LTD.
-VS-
I.T. OFFICER, WARD 5(3), KOL. & ORS.
Appearance: Mr. N.K. Lodh, Adv.
Mr. Bhardwaj, Adv.
GA 3855/2015; ITAT 178/2015SUCCESS & TOUR & TRAVELS PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 9(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
2 GA 3856/2015; ITAT 179/2015ROHTAK PROMOTERS & DEVELOPERS PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 6(1), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3857/2015; ITAT 180/2015LAVANYA VANIJYA PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 6(2), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3896/2015; ITAT 184/2015G.T.Z (JHAGADIA) PVT. LTD. (FORMERLY GRIHALAXSHMI VYAPPAR PVT. LTD.)
-VS-
I.T. OFFICER, WARD 1(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 3898/2015; ITAT 185/2015UNMOL VINIMAY PVT. LTD. & ORS.
-VS-
I.T. OFFICER, WARD 1(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 3899/2015; ITAT 186/2015SATURN BIO SCIENCES PVT. LTD. (FORMERLY DHARMIK TRADELINK PVT. LTD.) VS I.T. OFFICER, WARD 1(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3907/2015; ITAT 187/2015AXIS SHOPPERS PVT. LTD.
VS THE COMMR. OF I.T. OFFICER III Appearance: Mr. Abhratosh Majumder, Adv., with Mr. Avra Majumder, Adv., Mr. S. Sen, Adv., for petitioner.
GA 3909/2015; ITAT 188/2015CAPETOWN MERCHANDISE PVT. LTD.
-VS-
THE COMMR. OF I.T. OFFICER II Appearance: Mr. Abhratosh Majumder, Adv., with Mr. Avra Majumder, Adv., Mr. S. Sen, Adv., for petitioner. MR. R.K. Sinha, Adv., for respondent.
GA 3926/2015; ITAT 189/2015HIMALAYAN FLOUR MILL PVT. LTD. & ANR.
3-VS-
I.T. OFFICER, WARD 5(4), KOL. & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3945/2015; ITAT 191/2015MARIGOLD DEALCOM PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3946/2015; ITAT 193/2015LINK VINTRADE PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 3947/2015; ITAT 192/2015SANJIVANI DEALCOM PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 5(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 3949/2015; ITAT 194/2015COSMIC TRACOM PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4012/2015; ITAT 218/2015DANIEL COMMODITIES PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA. Appearance: Mr. P. Dudheria, Adv.
GA 4052/2015; ITAT 226/2015BASIL TRACKON PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 5(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4057/2015; ITAT 228/2015DRISHTI FINANCIAL CONSULTANCY SERVICES PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4058/2015; ITAT 229/2015GRAFTON MERCHANTS PVT. LTD. & ANR.
4-VS-
I.T. OFFICER WARD 6(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4059/2015; ITAT 230/2015M/S. SATABDI VINCOM PVT. LTD. & ANR.
-VS-
I.T. OFFICER, WARD 2(1), KOLKATA & ORS. Appearance: Mr. Bhardwaj, Adv. appears.
MR. R.K. Sinha, Adv. appears.
GA 4060/2015; ITAT 231/2015JACKPOT AGENCIES PVT. LTD. & ANR.
-VS-
I.T. OFFICER, WARD 7(4), KOLKATA & ORS. Appearance: Mr. Bhardwaj, Adv. appears.
GA 4061/2015; ITAT 232/2015EMERALD COMMOTRADE PVT. LTD.
-VS-
I.T. OFFICER WARD 5(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4062/2015; ITAT 233/2015OMKARA VINIMAY PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4063/2015; ITAT 235/2015SURAKSHIT MANAGEMENT PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 5(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Mr. N.K. Lodh, Adv.
GA 4064/2015; ITAT 234/2015SIMPLEX COMMERCIAL PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4065/2015; ITAT 236/2015M/S. PARASMANI COMMERCIAL PVT. LTD. & ANR.
VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
MR. R.K. Sinha, Adv.
5 GA 4066/2015; ITAT 238/2015CRESCENTHEMUM VYAPAAR PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 1(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
MR. R.K. Sinha, Adv.
GA 4067/2015; ITAT 237/2015ADONIS NIRMAN PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4068/2015; ITAT 239/2015SHIVANGAN PROMOTER PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS. Appearance: Mr. N.K. Lodh, Adv. for petitioner.
Mr. Bhardwaj, Adv.
GA 4069/2015; ITAT 240/2015J.P. ENGG. CORPN. PVT. LTD. & ANR.
-=VS-
I.T. OFFICER WARD 8(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 4070/2015; ITAT 244/2015VENUS TRADECOM PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4071/2015; ITAT 246/2015SHRISTI TIE UP PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4072/2015; ITAT 241/2015VINTAGE COMMERCIALS PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4073/2015; ITAT 242/2015LINK COMMERCIAL PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
6Appearance: Mr. Bhardwaj, Adv.
GA 4074/2015; ITAT 247/2015KANKRIYA CONSTRUCTION PVT. LTD. (ROSY COMMODITIES PVT. LTD.) & ANR.
-VS-
I.T. OFFICER WARD 3(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4075/2015; ITAT 243/2015ACME VYAPAAR PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4076/2015; ITAT 245/2015ENFIELD VYAPAAR PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4079/2015; ITAT 249/2015CHANDRAMUKHI VANIJYA PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4080/2015; ITAT 251/2015DIGNITY MERCHANTS PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 8(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4081/2015; ITAT 252/2015ADHUNIK VINCOM PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 4082/2015; ITAT 250/2015GOPIKAR SUPPLY PVT. LTD. & ORS.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 4083/2015; ITAT 253/2015KAMAKSHYA VINCOM PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 1(4), KOLKATA & ORS.
7Appearance: Mr. Bhardwaj, Adv.
GA 26/2016; ITAT 2/2016DEVALAYA COMMERCIAL PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 9(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 33/2016; ITAT 7/2016NEELKAMAL TRADELINK PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 39/2016; ITAT 9/2016SILKINA COMMODEAL PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 5(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 79/2016; ITAT 19/2016MURARI MARKETING PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 124/2016; ITAT 55/2016GRAVITY GOODS PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 9(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 134/2016; ITAT 56/2016PARADISE VYAPAAR PVT. LTD.
-VS-
COMMR. OF I.T., KOL. III Appearance: Mr. N. Sheth, Adv., with Mr. S. Basu, Adv. appears.
GA 180/2016; ITAT 58/2016SWAGATAM FINANCIAL CONSULTANTS PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 4(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 181/2016; ITAT 59/2016 8MAHALAXMI VINIMAY PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 4(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 183/2016; ITAT 54/2016; GA 184/2016 RADHAKRISHNA TRADECOM PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 2(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
MR. R.K. Sinha, Adv.
GA 187/2016; ITAT 60/2016SARATHI TRADELINK PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 1(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 188/2016; ITAT 62/2016DEREAMLAND VINTRADE PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 6(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
Ms. S. Das De, Adv.
GA 190/2016; ITAT 64/2016GOOD WORTH COMMODITIES PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 4(2), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 191/2016; ITAT 63/2016SURAVI TIE UP PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 3(1), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
GA 192/2016; ITAT 61/2016RIDHI SIDHI COMMODEAL PVT. LTD. & ANR.
-VS-
I.T. OFFICER WARD 9(3), KOLKATA & ORS.
Appearance: Mr. Bhardwaj, Adv.
9PRESENT:
THE HON'BLE JUSTICE GIRISH CHANDRA GUPTA AND THE HON'BLE JUSTICE ASHA ARORA DATE: JANUARY 29, 2016.
THE COURT: Since today we have no further time, we shall take up the matters on Monday next, i.e. February 1, 2016.
(GIRISH CHANDRA GUPTA, J.) (ASHA ARORA, J.) tk