Calcutta High Court
Loknath Merchants (P) Ltd vs Commissioner Of Income Tax-2 on 14 June, 2018
Author: Sanjib Banerjee
Bench: Sanjib Banerjee, Abhijit Gangopadhyay
O-81,83,84,85,86,
89,90,139,141,
144,147,148,149,
150 to 157
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
ITAT No. 197 of 2015
GA No. 1490 of 2016
LOKNATH MERCHANTS (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 210 of 2015
M/S GOODVIEW MARKETING (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 211 of 2015
M/S. VIDHATA MANAGEMENT SERVICES (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 212 of 2015
BALAKA VINIMAY (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 213 of 2015
ORBITAL CONTRACTORS & FINANCERS (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-3, KOLKATA
AND
ITAT No. 216 of 2015
REWARD TIE-UP (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-1, KOLKATA
AND
2
ITAT No. 217 of 2015
VINAYAK FINANCIAL CONSULTANT (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-3, KOLKATA
AND
ITAT No. 10 of 2016
ALOBHA INFRASTRUCTURE (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 11 of 2016
OM VANIJYA (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-1
AND
ITAT No. 16 of 2016
M/S. REGAL MERCHANTS (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-3
AND
ITAT No. 20 of 2016
M/S. BRINDAVAN DISTRIBUTORS (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-3
AND
ITAT No. 24 of 2016
M/S. STANDARD TIE-UP (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2
AND
ITAT No. 25 of 2016
M/S. SANKALP TRACOM (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2
AND
ITAT No. 26 of 2016
3
M/S. ARABALLI COMMOTRADE (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 29 of 2016
M/S. ROSEMOUNT MERCHANTS (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2
AND
ITAT No. 30 of 2016
SUDARSHAN COMMERCE (P) LTD.
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-II
AND
ITAT No. 31 of 2016
M/S. PANCHMUKHI TIE-UP (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-1, KOLKATA
AND
ITAT No. 32 of 2016
SAKSHI VINIMAY (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 33 of 2016
M/S. EXPRESS TRADELINK (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 34 of 2016
PACE PROPERTIES (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
AND
ITAT No. 35 of 2016
M/S. INDRALOKE COMMERCIAL (P) LTD.
VERSUS
COMMISSIONER OF INCOME TAX-2, KOLKATA
4
BEFORE:
The Hon'ble JUSTICE SANJIB BANERJEE
AND The Hon'ble JUSTICE ABHIJIT GANGOPADHYAY Date : June 14, 2018.
Appearance:
Mr. Prithu Dudheria, Adv...In ITAT No.197 of 2015
Mr. Avra Majumder, Adv.
The Court : It is submitted on behalf of the assessees that the substantial question of law raised in these appeals has already been answered in course of a previous judgment as recorded in an order dated April 10, 2017 passed on ITAT No.118 of 2016.
In view of such position, ITAT No.197 of 2015 and GA No.1490 of 2016, ITAT No.210 of 2015, ITAT No.211 of 2015, ITAT No.212 of 2015, ITAT No.213 of 2015, ITAT No.216 of 2015, ITAT No.217 of 2015, ITAT No.10 of 2016, ITAT No.11 of 2016, ITAT No.16 of 2016, ITAT No.20 of 2016, ITAT No.24 of 2016, ITAT No.25 of 2016, ITAT No.26 of 2016, ITAT No.29 of 2016, ITAT No.30 of 2016, ITAT No.31 of 2016, ITAT No.32 of 2016, ITAT No.33 of 2016, ITAT No.34 of 2016 and ITAT No.35 of 2016 are disposed of on the basis of the previous judgment of this Court on the legal issue raised.
There will be no order as to costs.
(SANJIB BANERJEE, J.) (ABHIJIT GANGOPADHYAY, J.) sg.