Mahendra Kumar Baid, Kolkata vs Acit Circle 35, Kolkata, Kolkata on 18 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : KOLKATA ... 2017
Assessment Year : 2014-15
Manish Kumar Baid -vs- ACIT, Cir-35, Kolkata
[PAN: AHMPB 3024 E]
(Appellant) (Respondent)
I.T.A No. 1237
BATCH
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
RESERVED ON: 12.05.2022
DELIVERED ON: 14.06.2022
CORAM ... 2022
IN ITAT/6/2022
PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA
VERSUS
SWATI BAJAJ
IA NO. GA/2/2020 (OLD NO: GA/1044/2020
Dipika Shroff, Kolkata vs Ito, Ward - 34(3), Kolkata , Kolkata on 2 January, 2019
1
ITA Nos. 1197,1054&1198 /Kol/2018 ... कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA
(सम )Before ी जे. सध
ु ाकर रे डी, लेखा सद य एवं
Sanjay Kumar Patwari (Huf), ... vs Acit, Circle - 32, , Kolkata on 8 May, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL "C", BENCH KOLKATA
BEFORE ... Shri Sanjay Kumar Patwari Vs. ACIT, Circle-32, Kolkata
(HUF)
Flat No. 6A, 6 t h Floor, Ban yan
Tree, 3A, Rowdan Street,
Kolkata
Aparna Misra, Noida vs I.T.O.,Ward-23(4), Kolkata on 1 July, 2019
1
ITA No. 161/Kol/2019
Smt. Aparna Misra ... कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA
(सम ) ी ऐ. ट . वक , यायीक सद य एवं डॉ. अजन
ु लाल
Devi Prasad Dudhani , Kolkata vs Ito, Ward - 34(3), Kolkata on 7 August, 2019
1
ITA Nos. 819/Kol/2018,
Vipul Patel ... कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH: KOLKATA
ी ऐ. ट . वक , यायीक सद य)
[Before Shri A. T. Varkey
only. The grounds are accordingly allowed."
• Decision of Hon'ble Calcutta ITAT in the case of Vidhi Malhotra Vs
ITO [2019] 101 taxmann ... Held, yes
[Para 8]"
• Decision of Hon'ble Calcutta High Court in tile, case of CIT vs Carbo
Industrial Holdings Ltd reported
basis of the report of the Investigation Wing, Kolkata based on the
statement of Shri Sunil Dokania recorded under section 131 / 133A wherein
he admitted ... 2020_
Nilesh Agarwal HUF, Jaipur Vs ITO, Jaipur
Kolkata cannot be a relevant material to hold the transaction of purchase
as bogus more so where
Nicholson Vanijya Private Limited , ... vs Ito, Ward - 1(2), Kolkata , Kolkata on 8 March, 2019
1
ITA No.1856/Kol/2018
M/s. Nicholson Vanijya ... INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, "SMC" AT KOLKATA
(सम ) ी ऐ. ट . वक , यायीक सद य)
[Before Shri A. T. Varkey
long term capital gains earned by assessee,
statements recorded by investigation wing Kolkata from various persons,
show cause notice issued to assessee and its reply ... background of
investigation conducted by investigation wing Kolkata casts heavy and
serious doubts on genuineness of long term capital gains earned by
assessee. According
