Income Tax Appellate Tribunal - Kolkata
Neha Agarwal, Darjeling vs I.T.O.,Ward-2(4), Siliguri on 19 March, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC"
(Virtual Court Hearing), BENCH KOLKATA
Before Sri Sanjay Garg, Judicial Member
I.T.A. No.1796/Kol/2019
Assessment Year: 2010-11
Ramkrishna Lohia, HUF.................................................................................Appellant
33, Brabourne Road, 4th Floor,
Kolkata -1.
[PAN :AADHR2109G]
ITO, Ward-36(1), Kolkata.............................................................................Respondent
I.T.A. No.2154/Kol/2019
Assessment Year: 2015-16
Sri Naresh Kumar Patwari.................................................................................Appellant
35A, AJC Bose Road,
Mallich Bazar,
Kolkata -700017.
[PAN : AFNPP9012R]
ITO, Ward-37(2), Kolkata.............................................................................Respondent
I.T.A. No.1965/Kol/2019
Assessment Year: 2015-16
Manish Kumar Phushkania.................................................................................Appellant
5/7, Buroshibtala Main
Road, Shailja Tower,
Block No.10, 3rd Floor,
Flat no.-3C, Kolkata - 700038.
[PAN :AFLPP3342L]
ACIT, Circle-12(2), Kolkata.............................................................................Respondent
I.T.A. No.1799/Kol/2019
Assessment Year: 2011-12
Mrs. Manju Pincha..............................................................................................Appellant
Room No.603, 6th Floor,
City Centre,
19, Synagogue Street,
Kolkata -1.
[PAN : AGBPP5019K]
ITO, Ward-35(4), Kolkata................................................................................Respondent
I.T.A. No.2014/Kol/2019
Assessment Year: 2009-10
2
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
Manish Todi & Others HUF.................................................................................Appellant
C/o Manish Todi, Karta
South City, 375, Prince Anwar
Shah Road,
Tower-1, Flat-15J,
Kolkata.
[PAN :AABHT1944B]
ITO, Ward-35(4), Kolkata............................................................................Respondent
I.T.A. No.2018/Kol/2019
Assessment Year: 2013-14
M/s Vinod Kumar Poddar (HUF)........................... ........................................Appellant
23A, Netaji subhas Road, Dalhousie,
7th Floor, Room No.30, Fortuna Towers,
Kolkata - 700019.
[PAN : AABHV5094A]
ITO, Ward-36(4), Kolkata.............................................................................Respondent
I.T.A. No.2163/Kol/2019
Assessment Year: 2015-16
Ranjana Poddar.................................................................................................Appellant
HB-255, Sector-III,
Salt Lake City,
Kolkata - 700106.
[PAN : AENPP3538B]
ITO, Ward-51(2), Kolkata............................................................................Respondent
I.T.A. No.08/Kol/2020
Assessment Year: 2011-12
Neha Agarwal.................................................................................Appellant
Somani Mill Compound,
S F Road, Siliguri,
Darjeeling
[PAN :AIRPK3662K]
ITO, Ward-2(4), Kolkata....................................................................Respondent
I.T.A. No.2442/Kol/2019
Assessment Year: 2014-15
3
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
Shri Abhushek Sarawgi.................................................................................Appellant
C/o M/s Salarpuria Jajodia & Co.,
3rd Floor,
Kolkata.
[PAN :DTUPS0513L]
ITO, Ward-2(1), Cooch Behar....................................................................Respondent
I.T.A. No.1980/Kol/2019
Assessment Year: 2015-16
Shri Bimal Kumar Bedi.................................................................................Appellant
71, Canning Street, D-219,
Bagree Market, Kolkata -1.
[PAN :AEJPB2727C]
ACIT, Circle-34, Kolkata...........................................................................Respondent
I.T.A. No.1981/Kol/2019
Assessment Year: 2015-16
Shri Kamal Kumar Bedi.................................................................................Appellant
71, Canning Street, D-219,
Bagree Market, Kolkata -1.
[PAN :ADJPB0886D]
ITO , Ward-35(3), Kolkata....................................................................Respondent
I.T.A. No.1955/Kol/2019
Assessment Year: 2011-12
Mrs. Anju Mantry.................................................................................Appellant
8/1, Lal Bazar Street,
Suite 1A, Bikaner Building,
West Bengal.
[PAN : AHKPM6223E]
ITO , Ward-34(2), Kolkata....................................................................Respondent
I.T.A. No.2002/Kol/2019
Assessment Year: 2015-16
Indar Chand Anchalia.................................................................................Appellant
C/o S. Singhania & Co.,
7th Floor, Room No.3,
4
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
2, Ganesh Chandra Avenue,
Kolkata -700013.
[PAN :ACDPA1939P]
ITO , Ward-35(2), Kolkata....................................................................Respondent
I.T.A. No.2022/Kol/2019
Assessment Year: 2015-16
Nayan Jhunjhunwala.................................................................................Appellant
862, Jessore Road,
Kolkata - 700055.
[PAN : AIYPJ0520C]
ITO , Ward-49(3), Kolkata....................................................................Respondent
I.T.A. No.2021/Kol/2019
Assessment Year: 2015-16
Bikash Jhunjhunwala.................................................................................Appellant
862, Jessore Road,
Kolkata - 700055.
[PAN : AEIPB4813J]
ITO , Ward-49(3), Kolkata....................................................................Respondent
I.T.A. No.2072/Kol/2019
Assessment Year: 2011-12
Rabi Shankar Sureka.................................................................................Appellant
Kuchkuchia Road,
Post: Bankura,
Pin-722101,W.B
[PAN : AKCPS9155J]
ITO , Ward-3(2), Bankura....................................................................Respondent
I.T.A. No.2102/Kol/2019
Assessment Year: 2012-13
Pawan Sureka.................................................................................Appellant
Kuchkuchia Road,
Post: Bankura,
Pin-722101,W.B
[PAN : BIVPS5907A]
ITO , Ward-3(2), Bankura....................................................................Respondent
5
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
I.T.A. Nos.2103&2104/Kol/2019
Assessment Years: 2011-12 & 2015-16
Manju Devi Sureka.................................................................................Appellant
Kuchkuchia Road,
Post: Bankura,
Pin-722101,W.B
[PAN : AKCPS9119G]
ITO , Ward-3(2), Bankura....................................................................Respondent
I.T.A. No.2063/Kol/2019
Assessment Year: 2013-14
Kishan Kumar Kedia.................................................................................Appellant
Green Valley Complex,
Block-D, Flat No.104,
Kaikhali Road, Chiriamore,
Kolkata- 700136.
[PAN : AETPK1255N]
ITO , Ward-61(1), Kolkata....................................................................Respondent
I.T.A. No.2124/Kol/2019
Assessment Year: 2015-16
Kusum Sureka.................................................................................Appellant
Kuchkuchia Road,
Post: Bankura,
Pin-722101,W.B
[PAN : AKCPS9156M]
ITO , Ward-3(2), Bankura....................................................................Respondent
I.T.A. Nos.2125&2126/Kol/2019
Assessment Years: 2011-12 & 2015-16
Usha Sureka.................................................................................Appellant
Kuchkuchia Road,
Post: Bankura,
Pin-722101,W.B
[PAN : AKCPS9162P]
ITO , Ward-3(2), Bankura....................................................................Respondent
6
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
I.T.A. No.2391/Kol/2019
Assessment Year: 2011-12
Jolly Dasgupta.................................................................................Appellant
AA-6, Prafulla Kanna (West),
Kestopur, Kolkata-700101
[PAN : ADTPD4243L]
ITO , Ward-49(4), Kolkata....................................................................Respondent
I.T.A. No.1170/Kol/2019
Assessment Year: 2011-12
Aparna Bubna.................................................................................Appellant
Rampushp Nilay, 86, Paresh
Mazumdar Road, Flat-A, 1st
Floor, Indu Park Kasba,
Kolkata-700107
[PAN :AIEPB5707B]
ITO , Ward-34(2), Kolkata....................................................................Respondent
I.T.A. No.1543/Kol/2019
Assessment Year: 2011-12
Sushma Bubna.................................................................................Appellant
Rampushp Nilay, 86, Paresh
Mazumdar Road, Flat-A, 1st
Floor, Indu Park Kasba,
Kolkata-700107
[PAN : AGBPB7509C]
ITO , Ward-36(2), Kolkata....................................................................Respondent
I.T.A. No.1544/Kol/2019
Assessment Year: 2015-16
Ashis Bubna.................................................................................Appellant
Rampushp Nilay, 86, Paresh
Mazumdar Road, Flat-A, 1st
Floor, Indu Park Kasba,
Kolkata-700107
[PAN :ADUPB3795J]
ITO , Ward-34(2), Kolkata....................................................................Respondent
7
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
I.T.A. No.1836/Kol/2019
Assessment Year: 2011-12
Ashis Bubna.................................................................................Appellant
Rampushp Nilay, 86, Paresh
Mazumdar Road, Flat-A, 1st
Floor, Indu Park Kasba,
Kolkata-700107
[PAN :ADUPB3795J]
ITO , Ward-34(2), Kolkata....................................................................Respondent
I.T.A. No.2307/Kol/2019
Assessment Year: 2013-14
Sanjeev Jhunjhunwala.................................................................................Appellant
61, Asuthosh Mukherjee Lane,
Salkia, Howrah-711106.
[PAN : ACPPJ8989E]
ITO , Ward-36(3), Kolkata....................................................................Respondent
I.T.A. No.2318/Kol/2019
Assessment Year: 2013-14
Ashok Kumar Jhunjhunwala.................................................................................Appellant
109, Netaji Subhas Road,
Kolkata-1.
[PAN :ACPPJ8990D]
ITO , Ward-34(2), Kolkata....................................................................Respondent
I.T.A. No.1392/Kol/2019
Assessment Year: 2015-16
M/s Ashok Kumar Kayan(HUF).................................................................................Appellant
8, Lyons Range, Ground Floor,
Kolkata-1.
[PAN : AACHA3970R]
ITO , Ward-34(2), Kolkata....................................................................Respondent
I.T.A. No.2077/Kol/2019
Assessment Year: 2014-15
Kumud Mohta.................................................................................Appellant
8
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
Block No.6, Flat-4E,
4th Floor, Natural Residency,
76/1, Golghata Road,
Near Ultadanga Flyover End,
Kolkata
[PAN : AIJPM5636M]
ITO , Ward-61(2), Kolkata....................................................................Respondent
I.T.A. No.2151/Kol/2019
Assessment Year: 2014-15
Manish Chhaochharia.................................................................................Appellant
Udyanchal, 9 Rowdon Street
(Sarojini Naidu Sarani)
Suite -4, 1st Floor,
Kolkata-700017.
[PAN : ACKPC0379C]
ITO , Ward-61(4), Kolkata....................................................................Respondent
I.T.A. No.2152/Kol/2019
Assessment Year: 2015-16
Manish Chhaochharia.................................................................................Appellant
Udyanchal, 9 Rowdon Street
(Sarojini Naidu Sarani)
Suite -4, 1st Floor,
Kolkata-700017.
[PAN : ACKPC0379C]
ITO , Ward-32(1), Kolkata....................................................................Respondent
Appearances by:
None
Shri Dhrubajyoti Roy, JCIT, DR, appeared on behalf of the Respondent.
Date of concluding the hearing : March 19, 2021
Date of pronouncing the order : March 19, 2021
9
I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019,
I.T.A. No.08/Kol/2020,
ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207
7,2151,2152/Kol/2019
Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s
Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi,
Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi
Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna,
Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia,
Hearing through Video Conferencing
ORDER
All these appeals filed by the assessees are directed against the separate orders of the Commissioner of Income Tax (Appeals).
2. None appeared on behalf of the assessees. At the outset, it is noticed that the assessees moved separate applications for opting Vivad Se Vishwas Scheme, 2020. Therefore, taking into consideration the fact that since the assessees have opted for the Vivad Se Vishwas Scheme, there is no point in keeping the impugned appeals pending. For any reason whatsoever, any of the assessees mentioned hereinabove fails to avail the benefit of Vivad Se Vishwas Scheme 2020, he will be at liberty to get his appeal restored. Under the circumstances, I allow the assessees to withdraw the appeals.
5. In the result, the appeals of assessees are dismissed as withdrawn.
Kolkata, the 19th March, 2021.
Sd/-
[Sanjay Garg] Judicial Member Dated : 19.03.2021 RS Copy of the order forwarded to:
1. Appellants:
i. Ramkrishna Lohia, HUF ii. Sri Naresh Kumar Patwari iii. Manish Kumar Phushkania iv. Mrs. Manju Pincha v. Manish Todi & Others HUF 10 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia, vi. M/s Vinod Kumar Poddar (HUF) vii. Ranjana Poddar viii. Neha Agarwal ix. Shri Abhushek Sarawgi x. Shri Bimal Kumar Bedi xi. Shri Kamal Kumar Bedi xii. Mrs. Anju Mantry xiii. Indar Chand Anchalia xiv. Nayan Jhunjhunwala xv. Bikash Jhunjhunwala xvi. Rabi Shankar Sureka xvii. Pawan Sureka xviii. Manju Devi Sureka xix. Kishan Kumar Kedia xx. Kusum Sureka xxi. Usha Sureka xxii. Jolly Dasgupta xxiii. Aparna Bubna xxiv. Sushma Bubna xxv. Ashis Bubna xxvi. Ashis Bubna xxvii. Sanjeev Jhunjhunwala xxviii. Ashok Kumar Jhunjhunwala xxix. M/s Ashok Kumar Kayan(HUF) xxx. Kumud Mohta xxxi. Manish Chhaochharia xxxii. Manish Chhaochharia
2. Respondents:
i. ITO, Ward-36(1), Kolkata ii. ITO, Ward-37(2), Kolkata iii. ACIT, Circle-12(2), Kolkata iv. ITO, Ward-35(4), Kolkata v. ITO, Ward-36(4), Kolkata vi. ITO, Ward-51(2), Kolkata vii. ITO, Ward-2(4), Kolkata viii. ITO, Ward-2(1), Cooch Behar ix. ACIT, Circle-34, Kolkata x. ITO , Ward-35(3), Kolkata xi. ITO , Ward-34(2), Kolkata xii. ITO , Ward-35(2), Kolkata 11 I.T.A. No.1796,2154,1965,1799,2014,2018,2163/Kol/2019, I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia, xiii. ITO , Ward-49(3), Kolkata xiv. ITO , Ward-3(2), Bankura xv. ITO , Ward-61(1), Kolkata xvi. ITO , Ward-49(4), Kolkata xvii. ITO , Ward-36(2), Kolkata xviii. ITO , Ward-36(3), Kolkata xix. ITO , Ward-61(2), Kolkata xx. ITO , Ward-61(4), Kolkata xxi. ITO , Ward-32(1), Kolkata
3. CIT(A)-
4. CIT- ,
5. CIT(DR), //True copy// By order Assistant Registrar , Kolkata Benches