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Calcutta High Court

Principal Commissioner Of Income Tax ... vs Swati Bajaj on 18 April, 2022

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam

OD 3 to 42

                                   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, CENTRALI, 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
                                        VS
                              SMT. BABITA AGARWAL
                           2




                   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
                     JEMISH SHAH

                   IA NO. GA/2/2021
                    In ITAT/58/2021
   PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA
                           Vs
                     SONAL SARAF
                        3




                 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, KOL
                       Vs
                 SUNITA GOYAL

               IA NO. GA/2/2021
                In ITAT/80/2021
  PRINCIPAL COMMISSIONER OF INCOME TAX KOL 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
              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
                            4




                    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

                    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
                                          5


                           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

                                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 : 18th April, 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.
                                                                   ...for the appellant.

                                                            Mr. Subash Agarwal, Adv.
                                                     Mr. Pratyush Jhunjhunwala, Adv.
                                                        Mr. Brijesh Kumar Singh, Adv.
                                                                  ...for the respondent.
6

The Court : We have heard Mr. Aryak Dutta, learned Counsel for the appellant and for continuation of arguments, list these matters on 19th April, 2022.

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