ACIT, Circle - 11(2) , Kolkata V. M/s. Sunplant Construction Ltd., , Kolkata

ITA 2138/KOL/2018

• Counselvise Citation: [2023] 103 COUNSELVISE.COM (IT) 4000 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Department
• Order Result: DismissedDismissed
• Bench Allotted: A
• Next Hearing Date: 01-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member] ITA No. & A.Y. Revenue/Rep. by Vs. Assessee/PAN/Rep. by 730/Kol/2018 & C.O. No. 63/Kol/2018 A.Y. 2014-15 ITO Ward-27(3), Haldia Shri Sankar Halder, JCIT Sk. Sahanewaj Ali Vill- Anantapur P.O.- Chanserpur Tamluk, Purba Medinipur PIN – 721634 [AIJPA 7828 B] Rep. By: Shri R.S. Ghosal, & Shri V. N. Datta, Advocate 783/Kol/2018 A.Y. 2012-13 784/Kol/2018 A.Y. 2013-14 DCIT, Circle-6(1), Kolkata Shri Sankar Halder, JCIT M/s. Gaurav Rose Real Estate Pvt. Ltd. 9/12, Lal Bazar Street Block –E 2 nd Floor Mercantile Building Kolkata- 700001 [AABCG 0729 J] Rep. By: S.M Surana, Advocate 884/Kol/2018 A.Y. 2011-12 DCIT, C.C1(4), Kolkata Shri Sankar Halder, JCIT M/s. Saj Food Products Ltd. 5/1, A.J.C. Bose Road, Kolkata – 700 020. [AAICS 0790 G] Rep. By: S.M Surana, Advocate 927/Kol/2018 A.Y. 201314 ITO, Ward-40(4), Kolkata Shri Sankar Halder, JCIT Smt. Rashmi Poddar 60D, Colootola Street, Kolkata 700 073. [AFHPP 8216 R] Rep. By: Shri Somnath Ghosh, Advocate 962/Kol/2018 A.Y. 2018 DCIT, CIR-11(1), Kolkata Shri Sankar Halder, JCIT M/s. Khaitan India Ltd., 46C, Everest House, Jawahar Lal Nehru Road, Kolkata-700 071. [AABCK 2326 B] Rep. By: None 972/Kol/2018 A.Y. 2009-10 DCIT, CIR-3(1), Kolkata Shri Sankar Halder, JCIT M/s. Shivam India Ltd., Gonind Mahal, 3, Wood Street, 2 nd Floor, Flat No. -1, Kolkata – 700 016. [AAECS 8326 A] Rep. By: Shri Nirav Sheth, CA 997/Kol/2018 A.Y. 2012-13 DCIT, Circle-12(1), Kolkata Shri Sankar Halder, JCIT M/s. International Seaports (India) Ltd. 41, J.L. Nehru Road, Kanak Building, 3 rd Floor, Kolkata – 700 071. [AAACI 9468 D] Rep. By: None 1042/Kol/2018 A.Y. 2014-15 C.O. 28/Kol/2019 A.Y. 2014-15 ITO, Ward – 35(4), Kolkata Shri Sankar Halder, JCIT M/s. Mahendra & Co., P-36, India Exchange Place, Kolkata 700 001. [AAEFM 4774 H] Rep. By: Shri Subash Agarwar, Advocate 1284/Kol/2018 A.Y. 2005-06 ACIT, Circle -1(1), Kolkata Shri Sankar Halder, JCIT M/s. Avery India Ltd. 28/2, Waterloo Street, Kolkata – 700 069. [AACCA 4694 B] Rep. By: None 1300/Kol/2018 A.Y. 2013-14 1301/Kol/2018 A.Y. 2014-15 ITO, Ward-26(3), Kolkata Shri Sankar Halder, JCIT M/s. Zenith Fish Corporation Bijoygungebaar, Lakshikantapur, Mandirbaar, 24-Pgs. (South), 743 343 [AAAFZ 3455 E] Rep. By: Shri K.M. Roy, FCA 2301/Kol/2016 A.Y. 2013-14 ACIT, Central Circle Kolkata Shri Sankar Halder, JCIT 6358/Mum/2016 A.Y. 2009-10 6359/Mum/2016 A.Y. 2012-13 ACIT, 3(2)(1), Mumbai Shri Sankar Halder, JCIT 1713/Kol/2018 A.Y. 2015-16 ACIT, Circle-34, Shri Sankar Halder, JCIT IT(SS)A No. 48/Kol/2017 A.Y. 2011-12 IT(SS)A No. 49/Kol/2017 A.Y. 2013-14 IT(SS)A No. 50/Kol/2017 A.Y. 2014-15 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT IT(SS)A No. 45/Kol/2017 A.Y. 2015-16 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT IT(SS)A No. 46/Kol/2017 A.Y. 2010-11 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT IT(SS)A No. 51/Kol/2017 A.Y. 2011-12 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT IT(SS)A No. 53/Kol/2017 A.Y. 2011-12 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT 2 ACIT, Central Circle – 2(1), Shri Sankar Halder, JCIT M/s. Amricon Agrovat Pvt. Ltd. 158, Lenin Sarani Kolkata – 700 107 [AADCA 1610 Q] Rep. By: None ACIT, 3(2)(1), Mumbai Shri Sankar Halder, JCIT Mody Industries (F.C.) Pvt. Ltd. C-41, Road No. 34 Wagle Industrial Estate Thane, Maharashtra [AABCM 83274 E] Rep. By: None 34, Kolkata Shri Sankar Halder, JCIT M/s. A. Damiano & Co. 23A, N.S. Road 2 nd Floor Room No.:- 8 Kolkata – 700 001 [AAFFA 2031 C] Rep. By: Shri Subash Agarwal, Advocate 3(3), Kolkata Shri Sankar Halder, JCIT M/s. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [AABCK 3295 M] Rep. By: Shri Miraj D. Shah, A/R 3(3), Kolkata Shri Sankar Halder, JCIT M/s. Adhunik Infrastructure Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [AADCA 1315 L] Rep. By: Shri Miraj D. Shah, A/R 3(3), Kolkata Shri Sankar Halder, JCIT M/s. Adhunik Concrete Creations Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [AAGCA 0747 B] Rep. By: Shri Miraj D. Shah, 3(3), Kolkata Shri Sankar Halder, JCIT M/s. S.S. Commonsale Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [AAOCS 3291 E] Rep. By: Shri Miraj D. Shah, A/R 3(3), Kolkata Shri Sankar Halder, JCIT M/s. Anandjyoti Developers Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [AAICA 5646 B] Rep. By: Shri Miraj D. Shah, A/R M/s. Amricon Agrovat Pvt. Ltd. Mody Industries (F.C.) Pvt. Ltd. Rep. By: Shri Subash Agarwal, Advocate M/s. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 Rep. By: Shri Miraj D. Shah, A/R M/s. Adhunik Infrastructure Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 Rep. By: Shri Miraj D. Shah, A/R M/s. Adhunik Concrete Creations Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 Rep. By: Shri Miraj D. Shah, A/R M/s. S.S. Commonsale Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 D. Shah, A/R M/s. Anandjyoti Developers Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 Shri Miraj D. Shah, A/R IT(SS)A No. 54/Kol/2017 A.Y. 2014-15 ACIT, CC-3(3), Kolkata Shri Sankar Halder, JCIT 327/Kol/2018 A.Y. 2014-15 ACIT, Circle-40, Kolkata Shri Sankar Halder, JCIT 2167/Kol/2018 A.Y. 2014-15 ITO, Ward-25(3), Kolkata Shri Sankar Halder, JCIT 591/Kol/2018 A.Y. 2010-11 ACIT, Circle-28, Kolkata Shri Sankar Halder, JCIT 1556/Kol/2017 A.Y. 2014-15 ITO, Ward-1(1), Durgapur Shri Sankar Halder, JCIT 2106/Kol/2017 A.Y. 2014-15 ITO(E), Wd-1(3), Kolkata Shri Sankar Halder, JCIT 1040/Kol/2015 A.Y. 2012-13 ITO, Ward-1(1), Siliguri Shri Sankar Halder, JCIT 1248/Kol/2017 A.Y. 2012-13 ITO, Ward-4(3), Kolkata Shri Sankar Halder, JCIT 2010/Kol/2017 A.Y. 2009-10 ITO, Ward-1(2), Kolkata Shri Sankar Halder, JCIT 2036/Kol/2018 A.Y. 2015-16 DCIT, Central Circle Kolkata Shri Sankar Halder, JCIT 3 3(3), Kolkata Shri Sankar Halder, JCIT M/s. Anandjyoti Developers Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 156, Lenin Sarani Kolkata – 700 013 [ AAICA 5646 B ] Rep. By: Shri Miraj D. Shah, A/R 40, Kolkata Shri Sankar Halder, JCIT M/s. Calcutta Shipping Bureau 2, Church Lane, Kolkata – [AACFC 0994 K] Rep. By: None 25(3), Kolkata Shri Sankar Halder, JCIT Mohammed Shakir Ahmed 8, Bediadanga Masjidbari Lane P.O. Tiljala Kolkata – 700 039 [ALLPB 8691 A] Rep. By: None 28, Kolkata Shri Sankar Halder, JCIT M/s. Jogendra Prasad Nayak & Sons 9/5/J, Munshigunj Road Kolkata – 700 023 [AAGFJ 1111 K] Rep. By: Shri S.K. Tulsiyan 1(1), Durgapur Shri Sankar Halder, JCIT M/s. Adaras Infrastructure 3/8, School Para AESBY More Durgapur – 713 201 [AAVFA 2644 P] Rep. By: None 1(3), Kolkata Shri Sankar Halder, JCIT Shree Venkateswar Sukriti Setu B-103, Rai Enclave 7/1A, Sunny Park, Ballygunge Kolkata – 700 064 [AABTS 5974 J] Rep. By: Shri Ashim Choudhary, 1(1), Siliguri Shri Sankar Halder, JCIT M/s. Chaiwala Tea Co. Pvt. Ltd. Church Road Siliguri – 734 001 [AAECC 2293 G] Rep. By: Shri Subash Agarwal, Advocate 4(3), Kolkata Shri Sankar Halder, JCIT M/s. Aryavart Medical Services Pvt. Ltd. 24 & 26 Hemant Basu Sarani Kolkata – 700 001 [AAKGA 5988 L] Rep. By: M. D. Shah, A/R 1(2), Kolkata Shri Sankar Halder, JCIT M/s. New Central Jute Mills Co. Ltd. C-3/6, Gillander House 8, N.S. Road Kolkata – 700 001 [AABCN 7940 A] Rep. By: None DCIT, Central Circle-3(3), Shri Sankar Halder, JCIT Shri Gopal Kumar Naredi P-33, CIT Road, Scheme VIM Kolkata – 700 054 [ABPPN 9553 K] Rep. By: None M/s. Anandjyoti Developers Pvt. Ltd. Kamalpur Finance Pvt. Ltd. Kamalaya Centre, Unit 307 & 308 Rep. By: Shri Miraj D. Shah, A/R M/s. Calcutta Shipping Bureau – 700 001 Mohammed Shakir Ahmed 8, Bediadanga Masjidbari Lane Prasad Nayak & Sons Rep. By: Shri S.K. Tulsiyan M/s. Adaras Infrastructure Shree Venkateswar Sukriti Setu 7/1A, Sunny Park, Ballygunge Rep. By: Shri Ashim Choudhary, A/R M/s. Chaiwala Tea Co. Pvt. Ltd. Rep. By: Shri Subash Agarwal, Advocate M/s. Aryavart Medical Services Pvt. Ltd. 24 & 26 Hemant Basu Sarani Mills Co. Ltd. Shri Gopal Kumar Naredi 33, CIT Road, Scheme VIM 38/Kol/2017 A.Y. 2004-05 DCIT, Circle-1(2), Kolkata Shri Sankar Halder, JCIT 272/Kol/2017 A.Y. 2012-13 ACIT, Circle-40, Kolkata Shri Sankar Halder, JCIT 168/Kol/2018 A.Y. 2012-13 ACIT, Circle-8(2), Kolkata Shri Sankar Halder, JCIT 2187/Kol/2017 A.Y. 2013-14 ITO, Ward – 34(2), Kolkata Shri Sankar Halder, JCIT 1757/Kol/2016 A.Y. 2010-11 ITO, Ward-30(3), Kolkata Shri Sankar Halder, JCIT 204/Kol/2018 A.Y.2013-14 ITO, Ward-25(3), Kolkata Shri Sankar Halder, JCIT 926/Kol/2018 A.Y. 2013-14 DCIT, Circle-3(1), Kolkata Shri Sankar Halder, JCIT 1008/Kol/2018 A.Y. 2013-14 DCIT, Circle-3(2), Port Blair Shri Sankar Halder, JCIT 4 1(2), Kolkata Shri Sankar Halder, JCIT M/s. Tijiya Steel Pvt. Ltd. 2, Clive Ghat Street 5 th Floor Sagar Estate Kolkata – 700 001 [AABCT 2222 M] Rep. By: Shri Subash Agarwal, Advocate 40, Kolkata Shri Sankar Halder, JCIT Dr. Sudhir Kr. Ghosh 2, Nayaratna Lane Shyam Bazar Kolkata – 700 004 [ADVPG 0017 B] Rep. By: Shri Ankit Jalan, A/R 8(2), Kolkata Sankar Halder, JCIT M/s. Supra Trafin Pvt. Ltd. 103, A Wing Dheeraj Apartment Natwar Nagar, Road No.-1 Jogeshwari (East) Mumbai – 400 060 [AADCS 5705 N] Rep. By: None 34(2), Kolkata Shri Sankar Halder, JCIT Shri Ajit Kumar Banerjee 135, BRB Basu Raod 3 rd Floor Kolkata – 700 001 [ADUPB 3855 F] Rep. By: Shri A.K. Tibrewal 30(3), Kolkata Shri Sankar Halder, JCIT Sukla Dutta 52A, Ballygunge Circular Road Kolkata – 700 19 [AGDPD 6890 L] Rep. By: Shri Subash Agarwal 25(3), Kolkata Shri Sankar Halder, JCIT Shri Bibhuti Bhusan Das Prop. of M/s. Anila Construction Co., P-42, Block-A, Satabdi Park Mukundapur Kolkata – 700 099 [AIDPD 4689 B] Rep. By: Shri Rajeev Kumar, Advocate 3(1), Kolkata Shri Sankar Halder, JCIT M/s. Surya Alloys Industries Ltd. 1/1/, Camac Street 3 rd Floor Kolkata – 700016 [AADCS 5890 E] Rep. By: None 3(2), Port Blair Shri Sankar Halder, JCIT The Andaman & Nicobar Islands Integrated Development Corporation Ltd. Vikash Bhawan Post Box No. 180 Port Blair Andaman & Nicobar Islands [AACCA 4070 B] Rep. By.: None Rep. By: Shri Subash Agarwal, Advocate Rep. By: Shri Ankit Jalan, A/R M/s. Supra Trafin Pvt. Ltd. 1 Rep. By: Shri A.K. Tibrewal 52A, Ballygunge Circular Road Rep. By: Shri Subash Agarwal Prop. of M/s. Anila Construction Co., A, Satabdi Park By: Shri Rajeev Kumar, Advocate M/s. Surya Alloys Industries Ltd. The Andaman & Nicobar Islands Integrated Development Corporation Ltd. Andaman & Nicobar Islands – 744 101 1061/Kol/2018 A.Y. 2009-10 DCIT, Circle-4(1), Kolkata Shri Sankar Halder, JCIT 1437/Kol/2018 A.Y. 2013-14 ITO, Ward-36(2), Kolkata Shri Sankar Halder, JCIT 1704/Kol/2018 A.Y. 2015-16 ACIT, Circle-24(1), Hooghly Shri Sankar Halder, JCIT 2066/Kol/2018 A.Y. 2012-13 DCIT, Circle-8(1), Kolkata Shri Sankar Halder, JCIT 2138/Kol/2018 A.Y. 2010-11 ACIT, Circle-11(2), Kolkata Shri Sankar Halder, JCIT 2145/Kol/2018 A.Y. 2010-11 ITO, Ward-1(4), Durgapur Shri Sankar Halder, JCIT 2157/Kol/2018 A.Y. 2012-13 DCIT, Circle-8(2), Kolkata Shri Sankar Halder, JCIT 2178/Kol/2018 A.Y. 2011-12 ACIT, Circle-1, Durgapur Shri Sankar Halder, JCIT 5 4(1), Kolkata Shri Sankar Halder, JCIT M/s. Luxmi Tea Company Ltd. 17, R.N. Mukherjee Road Kolkata – 700 001 [AAACT 8466 A] Rep. By.: Shri Soumitra Choudhury, Advocate 36(2), Kolkata Halder, JCIT M/s. Shree Mahabir Rice Mill 8 th Floor, Circular Court 8, AJC Bose Road Kolkata – 700 017 [AAKFS 2935 C] Rep. By.: None 24(1), Hooghly Shri Sankar Halder, JCIT Reja Tarapada Solvent Extraction Pvt. Ltd. Village: Sahalalpur P.O.: Naisarai P.S.: Arambagh Dist.: Hooghly PIN-712 602 WB [AABCR 5285 Q] Rep. By.: None 8(1), Kolkata Shri Sankar Halder, JCIT M/s. Inter State Oil Carrier Limited Ruby Building 6 th floor 75C Park Street Kolkata – 700 016 [AABCC 5090 J] Rep. By.: None 11(2), Kolkata Shri Sankar Halder, JCIT M/s. Sunplant Construction Ltd. 3 rd Floor RTC House Dr. Suresh Sarkar Road Moulali Kolkata – 700 014 [AAKCS 9090 D] Rep. By.: None 1(4), Durgapur Shri Sankar Halder, JCIT Shri Rajat Munjal B-110, Sargam Sarani Sector-2C, Bidhan Nagar Durgapur – 713 212 [APZPM 9249 K] Rep. By.: None 8(2), Kolkata Shri Sankar Halder, JCIT M/s. Sumana Susanta Overseas Pvt. Ltd. 2, Marquis Street Kolkata – 700 016 [AAHCS 8903 J] Rep. By.: None 1, Durgapur Shri Sankar Halder, JCIT Rabikul Islam Prop. of Rabi Enterprise 11/9, Ranapratap Road A-Zone Durgapur – 713 204 [AATPI 1741 D] Rep. By.: None M/s. Luxmi Tea Company Ltd. Rep. By.: Shri Soumitra Choudhury, M/s. Shree Mahabir Rice Mill Reja Tarapada Solvent Extraction Company M/s. Inter State Oil Carrier Limited M/s. Sunplant Construction Ltd. M/s. Sumana Susanta Overseas Pvt. Ltd. 2223/Kol/2018 A.Y. 2009-10 DCIT, Circle-6(1), Kolkata Shri Sankar Halder, JCIT 2265/Kol/2018 A.Y. 2014-15 ACIT, Circle-7(1), Kolkata Shri Sankar Halder, JCIT 2274/Kol/2018 & C.O. No. 122/Kol/2018 A.Y. 2013-14 DCIT, Central Circle Kolkata Shri Sankar Halder, JCIT 2292/Kol/2018 A.Y. 2009-10 ACIT, Circle-2(1), Kolkata Shri Sankar Halder, JCIT 2302/Kol/2018 A.Y. 2012-13 ACIT, Central Circle Kolkata Shri Sankar Halder, JCIT 2326/Kol/2018 A.Y. 2014-15 ITO, Ward-40(1), Kolkata Shri Sankar Halder, JCIT 2413/Kol/2018 A.Y. 2012-13 DCIT, Circle-11(1), Kolkata Shri Sankar Halder, JCIT 2487/Kol/2018 A.Y. 2010-11 ACIT, Circle-25, Kolkata Shri Sankar Halder, JCIT 2631/Kol/2018 A.Y. 2010-11 ACIT, CC-3(4), Kolkata Shri Sankar Halder, JCIT 6 6(1), Kolkata Shri Sankar Halder, JCIT M/s. All Bank Finance Ltd. 14, India Exchange Place Kolkata – 700 001 [AACCA 4014 D] Rep. By.: None 7(1), Kolkata Shri Sankar Halder, JCIT M/s. Last Peak Solutions Pvt Ltd. Rawdon Chambers 11A, Rawdon Street Kolkata – 700 017 [AAACL 5545 Q] Rep. By.: None DCIT, Central Circle-3(1), Shri Sankar Halder, JCIT M/s. GRD Securities Ltd. 7, B.B. Ganguly Street Kolkata – 700 012 [AABCG 7534 M] Rep. By.: None 2(1), Kolkata Sankar Halder, JCIT M/s. Ixia Technologies Pvt. Ltd. Infinity Tower-II Block-GP Sector-V 8 th Floor Salt Lake City Kolkata – 700 091 [AACCC 5468 K] Rep. By.: None ACIT, Central Circle-4(2), Shri Sankar Halder, JCIT Hemant Kumar Jalan Flat No. 7, Marutisadan 12, Doverpark, Ballygunge Kolkata – 700 019 [ACTPJ 7037 P] Rep. By: None 40(1), Kolkata Shri Sankar Halder, JCIT M/s. Mahadeolal Nathmal 84/1A, Topsia Road (S) Kolkata – 700 046 [AAFFM 0501 M] Rep. By.: None 11(1), Kolkata Shri Sankar Halder, JCIT M/s. Deepak Spinners Ltd. 16, Hare Street Kolkata – 700 001 [AABCD 0387 R] Rep. By.: Shri S. Jhajharia 25, Kolkata Shri Sankar Halder, JCIT Jayasri Burman 6A & 67 87 Lake Tower Meghnad Saha Sarani Southern Avenue Kolkata – 700 029 [ADRPB 6903 F] Rep. By.: None 3(4), Kolkata Shri Sankar Halder, JCIT M/s. PKC Commodities (P) Ltd. 1, R.N. Mukherjee Road Martin Burn House 3 rd Floor Kolkata – 700 001 [AABCR 5112 J]Rep. By.: Shri M.D. Shah, A/R M/s. All Bank Finance Ltd. M/s. Last Peak Solutions Pvt Ltd. M/s. Ixia Technologies Pvt. Ltd. 12, Doverpark, Ballygunge M/s. Mahadeolal Nathmal M/s. Deepak Spinners Ltd. Commodities (P) Ltd. [AABCR 5112 J]Rep. By.: Shri M.D. Shah, 928/Kol/2017 A.Y. 2012-13 ITO, Ward- Rep. by Shi Shankar Halder, JCIT 596/Kol/2017 A.Y. 2011-12 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 1445/Kol/2017 A.Y. 2013-14 DCIT, CC-2(2), Kolkata, Rep. by Shri Sankar Halder, JCIT 285/Kol/2018 A.Y. 2003-04 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 1161/Kol/2017 A.Y. 2007-08 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 1358/Kol/2016 & C.O. No. 127/Kol/2018 A.Y. 2005-06 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 252/Kol/2019 A.Y. 2014-15 ITO, Ward-34(3), Kolkata Shri Sankar Halder, JCIT 360/Kol/2019 A.Y. 2012-13 DCIT, Circle-10(1), Kolkata Shri Sankar Halder, JCIT 463/Kol/2019 A.Y. 2006-07 DCIT, Circle-9(1), Kolkata Shri Sankar Halder, JCIT 489/Kol2019 A.Y. 2015-16 ACIT, Circle-6(2), Kolkata Shri Sankar Halder, JCIT 507/Kol/2019 A.Y. 2013-14 DCIT, Central Circle Kolkata Shri Sankar Halder, JCIT 7 -2(1), Durgapur, Rep. by Shi Shankar Halder, JCIT Shelly Basu Thakur, AFVPB 3708 E , by None, BN-100, Market Street, Bidhan Nagar, Durgapur-713212. -6(2), Kolkata, Rep. by Shri Sankar Halder, M/s Jagadhatri Vyapaar Pvt. Ltd. , 6565 C, Rep. by Shri Subash Agarwal, AR, 21A, Shakespeare Sarani, 3 Kolkata-700017. 2(2), Kolkata, Rep. by Shri Sankar Halder, M/s Ananya Wood Pvt. Ltd., AAFCA 5351 G, Rep. by None, 67/27, Strand Road, Kolkata ACIT, Circle-11(2), Kolkata, Rep. by Shri Sankar Halder, M/s Triveni Fisheries Pvt. Ltd., 1790 Q, Rep. by None, D- Kolkata-700043. DCIT, Circle-15(2), Kolkata, Rep. by Shri Sankar Halder, M/s Stewarts & Lloyds of India Ltd., AAECS 0445 G, Rep. by None, 41, Chowringhee Road, Kolkata ACIT, Circle-2(2), Kolkata, Rep. by Shri Sankar Halder, M/s Nicco Corporation Ltd. AABCN 0570 G, Rep. by None, 2, Hare Street, Kolkata-700001 34(3), Kolkata Shri Sankar Halder, JCIT Smt. Debjani Ostwal 4A, Narendra Chandra Dutta Sarani Dalhousie 2 nd Floor Unit No. 206 Kolkata – 700 001 [AAGPO 3873 K] Rep. By.: None 10(1), Kolkata Shri Sankar Halder, JCIT Microsec Resources (P) Ltd. Azimganj House 2 nd Floor 7, Camac Street Kolkata – 700017 [AABCG 2396 M] Rep. By: None 9(1), Kolkata Shri Sankar Halder, JCIT India Jewellers Ltd. 1, Vivekananda Road Ganesh Talkies Kolkata – 700 007 [AAACI 7355 K] Rep. By.: Shri M.D. Shah, A/R 6(2), Kolkata Shri Sankar Halder, JCIT M/s. Suntrack Commerce (P) Ltd. 687, Emami Tower Anandapur E.M. Byepass Kolkata – 700 107 [AAECS 4157 M] Rep. By.: None DCIT, Central Circle-2(4), Halder, JCIT M/s. Ideal Heights (P) Ltd. 50, J.L. Nehru Road 11 th Floor Kolkata – 700 001 [AAACI 8291 A] Rep. By.: None AFVPB 3708 E , Rep. 100, Market Street, Bidhan 713212. M/s Jagadhatri Vyapaar Pvt. Ltd. , AAACJ , Rep. by Shri Subash Agarwal, AR, Shakespeare Sarani, 3 rd Floor, M/s Ananya Wood Pvt. Ltd., , Rep. by None, 67/27, Strand Road, Kolkata-700006. M/s Triveni Fisheries Pvt. Ltd., AABCT -1, Hide Road, rts & Lloyds of India Ltd., , Rep. by None, 41, Chowringhee Road, Kolkata-700071. M/s Nicco Corporation Ltd. , Rep. by None, 700001 Dutta Sarani Microsec Resources (P) Ltd. Rep. By.: Shri M.D. Shah, A/R M/s. Suntrack Commerce (P) Ltd. M/s. Ideal Heights (P) Ltd. 1142/Kol/2018 A.Y.2011-12 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 437/Ko/2018 A.Y. 2014-15 JCIT(IT),OSD, Circle Kolkata, Rep. by Shri Sankar Halder, JCIT 300/Kol/2018 A.Y. 2014-15 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 301/Kol/2018 A.Y. 2014-15 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 1016/Kol/2017 A.Y. 2012-13 ACIT, Circle Midnapore, Rep. by Shri Sankar Halder, JC 1189/Kol/2018 A.Y. 2007-08 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 2193/Kol/2017 A.Y. 2009-10 DCIT(IT), Circle Kolkata Rep. by Shri Sankar Halder, JCIT 1149/Kol/2017 A.Y.2007-08 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 1144/Kol/2018 A.Y. 2014-15 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 1302/Kol/2018 A.Y. 2013-14 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 1702/Kol/2018 A.Y. 2003-04 DCIT, Circle Rep. by Shri Sankar Hald JCIT 1711/Kol/2018 A.Y. 2012-13 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 8 DCIT, Circle-8(1), Kolkata, Rep. by Shri Sankar Halder, M/s Magma Fincorp Ltd. AABCM 9445 K, Rep. by Shri S.K. Tulsiyan, Advocate, Magma House, 24, Park Street, 700016. JCIT(IT),OSD, Circle-2(1), Rep. by Shri Sankar Halder, M/s Ramboll U. K. Ltd. AAGCR 1723 E, Rep. by None, C/o, KPMG, Godrej Waterside, Unit 603 & 604, Block-DP, Sector-V, Salt Lake City, Kolkata-700091. -40(2), Kolkata Rep. by Shri Sankar Halder, Smt. Suchitra Rani Roy, ADCPR 0897 B, Rep. by Shri Robin Maheswari, AR 27/1, Baithak Khana Road, Sealdah, Kolkata-700009. -40(2), Kolkata, Rep. by Shri Sankar Halder, Tapasi Roy, ADGPR 9761 C, Rep. by Shri Robin Maheswari, AR 27/1, Baithak Khana Road, Sealdah, Kolkata-700009. ACIT, Circle-38, Midnapore, Rep. by Shri Sankar Halder, JCIT M/s Sankrail Agro Poultries Pvt. Ltd., AAMCS 5951 P, Rep. by Shri S.M. Surana, Advocate, Kumarpur, Panchkuri, District Medinipur, Pin-721150. -28(1), Kolkata Rep. by Shri Sankar Halder, Shri Ashoke Das AIIPD 8267 G, Rep. by Shri Manish Tiwari, FCA, 50, P. A.S. Road, Kolkata- DCIT(IT), Circle-2(1), Rep. by Shri Sankar Halder, M/s Steel Plus Ltd., AAFCS 3982 H, Rep. by None, GN-37B, Sector-V, Salt Lake, Kolkata 700091 DCIT, Circle-8(1), Kolkata, Rep. by Shri Sankar Halder, M/s Gujarat NRE Coke Ltd. AABCG 6225 H, Rep. by Shri S.K. Tulsiyan, Advocate Blcok-C(5 th Floor), 22, Camac Street, Kolkata-700071. ACIT, Circle-29, Kolkata, Rep. by Shri Sankar Halder, Shri Deb Kumar Bandyopadhyay, ADVPB 8031 E, Rep. by Smt. I. Banerjee, FCA, Flat No. 6, Windcliff Co Op Hsg Soc, 2K, Alipore Avenue, Kolkata- -31(1), Kolkata, Rep. by Shri Sankar Halder, Shiv Kumar Khemka AFSPK 9581 P, Rep. by None, Khemka Tower, Grewal colony, Opp. Bekarbandh, Dhanbad, Jharkhand 826001. DCIT, Circle-11(1), Kolkata, Rep. by Shri Sankar Halder, M/s Dey’s Medical (UP) Pvt. Ltd. AAACD 7989 A, Rep. by None, 2B, Beli Road, Allahabad (UP) ACIT, Circle-11(2), Kolkata Rep. by Shri Sankar Halder, M/s Nilu Construction Pvt. Ltd. AACCN 9790 K, Rep. by None, 118, Elliote Road, 1 st Floor, Kolkata 700016. , Rep. by Shri S.K. Magma House, 24, Park Street, Kolkata- , Rep. by None, C/o, KPMG, Godrej Waterside, Unit 603 & V, Salt Lake City, , Rep. by Shri Robin 27/1, Baithak Khana Road, Sealdah, , Rep. by Shri Robin 27/1, Baithak Khana Road, Sealdah, M/s Sankrail Agro Poultries Pvt. Ltd., , Rep. by Shri S.M. Surana, Kumarpur, Panchkuri, District-Paschim , Rep. by Shri Manish -700033. , Rep. by None, Lake, Kolkata- M/s Gujarat NRE Coke Ltd. , Rep. by Shri S.K. Floor), 22, Camac Street, Shri Deb Kumar Bandyopadhyay, , Rep. by Smt. I. Banerjee, Flat No. 6, Windcliff Co Op Hsg Soc, 2K, -700045. , Rep. by None, Khemka Tower, Grewal colony, Opp. Bekarbandh, Dhanbad, Jharkhand- M/s Dey’s Medical (UP) Pvt. Ltd. , Rep. by None, 2B, Beli Road, Allahabad (UP) M/s Nilu Construction Pvt. Ltd. , Rep. by None, Floor, Kolkata- 1783/Kol/2018 A.Y. 2014-15 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 1937/Kol/2018 A.Y. 2015-16 ACIT, Circle Hooghly Rep. by Shri Sankar Halder, JCIT 1961/Kol/2018 A.Y. 2012-13 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 2043/Kol/2018 A.Y. 2007-08 ACIT, Circle Kolkata, Rep. by Shri Sankar Halder, JCIT 2150/Kol/2018 A.Y. 2010-11 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 2165/Kol/2018 & C.O. No. 121/Kol/2018 A.Y. 2011-12 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 2329/Kol/2018 A.Y. 2015-16 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 2335/Kol/2018 A.Y. 2015-16 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 2391&2392/Kol/201 8 A.Ys. 1996-97 & 1998-99 DCIT, Circle Rep. By. Shri Sankar Halder, JCIT 2415/Kol/2018 A.Y. 2015-16 ACIT, CC-3(4), Kolkata Rep. by Shri Sankar Halder, JCIT 2431/Kol/2018 A.Y. 2010-11 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 2530/Kol/2018 A.Y. 2012-13 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 2533/Kol/2018 A.Y. 2014-15 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 9 -27(1), Haldia, Rep. by Shri Sankar Halder, Shri Dilip Ghorai, ANXPG 6102 D, Rep. by None Kotbar, Asutia, Egra, East Medinipur, Pin-721626. ACIT, Circle-24(1), Rep. by Shri Sankar Halder, M/s Jashoda Oil Udyog Pvt. Ltd. AABCJ 2585 P, Rep. by None, Village-Sahalpur, P.O. Naisarai, PS. Arambagh, Dist. Hooghly, Pin712602, WB -13(1), Kolkata Rep. by Shri Sankar Halder, M/s Dart Suppliers Pvt. Ltd. AAACD 9098 G, Rep. by. None 24, Ganesh Chandra Avenue, 7 Room No. 05, Kolkata-700013. ACIT, Circle-1, LTU, Kolkata, Rep. by Shri Sankar Halder, JCIT M/s United Bank of India, AAACU 5624 P, Rep. by Shri Soumitra Choudhury, Advocate, 16, Old Court House Street, Dalhousie. Kolkata-700001. DCIT, Circle-10(1), Kolkata, Rep. by Shri Sankar Halder, M/s Bridge & Building Co Pvt. Ltd. AADCB 0689 E, Rep. by None, 90B, Shyama Prasad Mukherjee Road, Kolkata-700026. -27(1), Haldia, Rep. by Shri Sankar Halder, Shri Depak Goswami, AFSPG 9898 P, Rep. by None, Prop. Of M/s Dias Enterprise, G/2/A, Resty Complex, Mahaprabhuchak, Haldia Township, Haldia, Purba Medinipur 721607. ACIT, Circle-40, Kolkata, Rep. by Shri Sankar Halder, M/s Inter State Carrying Corporation AAAFI 8161 N, Rep. By None, P CIT Road, Kolkata-700073. ACIT, Circle-1(1), Kolkata Rep. by Shri Sankar Halder, M/s Jagatdal Jute & Industries Ltd. AAACJ 6709 J, Rep. by None, Room no. 31, 1 st Floor, Fortune Tower, 23A, N.S. Road, BBD Bag, Kolkata DCIT, Circle-6(1), Kolkata Rep. By. Shri Sankar Halder, JCIT CFL Capital Financial Services Ltd. AABCC 0704 F, Rep. by None, 9, Old Post office street, WB 3(4), Kolkata Rep. by Shri Sankar Halder, Shri Pawan Kumar Kayan, AFOPK 3091 E, Rep. by Shri Miraj D Shah, AR, 49A/1, Tollygunge Circular Road, Kolkata 700053. -6(3), Kolkata, Rep. by Shri Sankar Halder, Nishel Investment & Trading Co. Ltd. AABCN 1472 H, Rep. by Shri S. M . Surana, Advocate 91A/1, Room no. 301/A/5, Avani Signature, Park Street, Kolkata -11(2), Kolkata Rep. by Shri Sankar Halder, M/s Aradhana Nirmaan Pvt. Ltd. AAJCA 3287 B, Rep. by None Flat 2A, 2 nd Floor, 5, Ballygunge Park Road, Kolkata-700015. -27(4), Haldia Rep. by Shri Sankar Halder, Nemai Chandra Maity AZRPM 7307 G, Rep. by None Ayakar Bhawan, Basudevpur, Haldia, Dist. Purba Medinipur, Pin-721606. Rep. by None Kotbar, Asutia, Egra, East Medinipur, M/s Jashoda Oil Udyog Pvt. Ltd. , Rep. by None, Sahalpur, P.O. Naisarai, PS. Arambagh, Dist. Hooghly, Pin712602, WB M/s Dart Suppliers Pvt. Ltd. , Rep. by. None 24, Ganesh Chandra Avenue, 7 th Floor, 700013. M/s United Bank of India, Rep. by Shri Soumitra 16, Old Court House Street, Dalhousie. M/s Bridge & Building Construction Co. , Rep. by None, 90B, Shyama Prasad Mukherjee Road, Rep. by None, Prop. Of M/s Dias Enterprise, G/2/A, Resty Complex, Mahaprabhuchak, Haldia Township, Haldia, Purba Medinipur- M/s Inter State Carrying Corporation Rep. By None, P-17, New 700073. M/s Jagatdal Jute & Industries Ltd. , Rep. by None, Floor, Fortune Tower, 23A, N.S. Road, BBD Bag, Kolkata-700001. CFL Capital Financial Services Ltd. , Rep. by None, treet, WB-700001. Shri Pawan Kumar Kayan, , Rep. by Shri Miraj D Shah, 49A/1, Tollygunge Circular Road, Kolkata- Nishel Investment & Trading Co. Ltd. , Rep. by Shri S. M . 91A/1, Room no. 301/A/5, Avani Signature, Park Street, Kolkata-700016. M/s Aradhana Nirmaan Pvt. Ltd. Rep. by None Floor, 5, Ballygunge Park , Rep. by None Ayakar Bhawan, Basudevpur, Haldia, Dist. 721606. 2536/Kol/2018 A.Y. 2014-15 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 2542/Kol/2018 A.Y. 2005-06 DCIT, CC-3(3), Kolkata, Rep. by Shri Sankar Halder, JCIT 2550/Kol/2018 A.Y. 2013-14 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 2563/Kol/2018 A.Y. 2013-14 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 2577/Kol/2018 A.Y. 2013-14 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 277/Kol/2019 A.Y. 2012-13 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 311/Kol/2019 A.Y. 2012-13 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 317/Kol/2019 A.Y. 2013-14 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 350/Kol/2019 A.Y .2014-15 ITO, Ward- Rep. by Shri Sankar Halder, JCIT 359/Kol/2019 A.Y. 2012-13 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 385/Kol/2019 A.Y. 2012-13 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 639/Kol/2019 A.Y. 2015-16 ACIT, CC-3(2), Kolkata Rep. by Shri Sankar Halder, JCIT 662/Kol/2019 A.Y. 2014-15 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 10 ACIT, Circle-35, Kolkata, Rep. by Shri Sankar Halder, Smt. Madhurima Daga AFLPD 6857 Q, Rep. by None 86, Canning Street, Kolkata 3(3), Kolkata, Rep. by Shri Sankar Halder, M/s Kaushalya Infra Development Corp. Ltd. AACCK 1581 F, Rep. by Shri Pankaj Baid, FCA, HB-170, Sector-III, Salt Lake City, 7000106. ACIT, Circle-22, Kolkata Rep. by Shri Sankar Halder, M/s D.B. Desai & Associates AAHFD 1697 D, Rep. by Ms. Priti Kumari Rai, CA 11, Dr. U.N. Brahmachari Street, Minto Park, 7 th Floor, B-Wing, Kolkata ACIT, Circle-27(1), Haldia Rep. by Shri Sankar Halder, M/s Progressive, AAIFP 0038 P Rep. by None, HPL Link Road, Basudevpur, Khanjanchak, Haldia, Dist Medinipur, Pin-721602. -1(2), Kolkata Rep. by Shri Sankar Halder, M/s Nellimarla Jute Mills Company Ltd. AABCN 5591 M, Rep. by Shri Subash Agarwal, Advocate, Room no. 31, 1 st Floor, Fortuna Tower, 3A, Shakespeare Sarani, Kolkata ACIT, Circle-1, Durgapur Rep. by Shri Sankar Halder, M/s Debeanjana Hard Coke Pvt. Ltd. AACCD 1780 F, Rep. by None, Village-Heteboda, PO. Ichapur, P.S. Laudoha, Dist. Paschim Burdwan, WB 713363. -10(2), Kolkata Rep. by Shri Sankar Halder, M/s Lakshya Distributors Pvt. Ltd. AABCL 1221 G, Rep. by None, 96, Beltala Road, Kolkata DCIT, Circle-14(1), Kolkata Rep. by Shri Sankar Halder, M/s Coppola Holdings Pvt. Ltd. AABCC 0298 G, Rep. by Shri A.K. Tibrewal, FCA, 34/A, Metcaffe Street, 4 th Centre, Kolkata-700013. -36(3), Kolkata Rep. by Shri Sankar Halder, M/s Sanjay Kumar Osatwal (HU AAFHS 3342 L, Rep. by None, Unit-206, 2 nd Floor, 4A, N.C. Dutta Sarani, Kolkata-700001, WB ACIT, Circle-7(1), Kolkata, Rep. by Shri Sankar Halder, J.K. Tyre & Industries Ltd. AAACJ 6716 F, Rep. by None, 7, Council House Street, Kolkata DCIT, Circle-10(1), Kolkata Rep. by Shri Sankar Halder, M/s Magnum Clothing Pvt. Ltd. AACCM 0783 F, Rep. by Shri A.K. Tibrewal, FCA, 1 st Floor, Chopra House, 133, Canning Street, WB-700001. 3(2), Kolkata Rep. by Shri Sankar Halder, M/s Ajay Trading Company AAEFA 5369 A, Rep. by None 21, Hemant Basu Sarani, Mangalam, 4 Floor, Room No. 408, Kolkata DCIT, Circle-27(1), Haldia Rep. by Shri Sankar Halder, Shri Sisir Das Mahapatra, AMFPD 2248 E, Rep. by Shri R. S. Ghoshal, Advocate & Shri V. N. Dutta, Advocate, Paschim Khar, PO-Khar, Paschim Medinipur 721429. , Rep. by None Canning Street, Kolkata-700001. M/s Kaushalya Infra Development Corp. , Rep. by Shri Pankaj Baid, III, Salt Lake City, Kolkata- M/s D.B. Desai & Associates Rep. by Ms. Priti Kumari 11, Dr. U.N. Brahmachari Street, Minto Wing, Kolkata-700017. AAIFP 0038 P, HPL Link Road, Basudevpur, Khanjanchak, Haldia, Dist-Purba M/s Nellimarla Jute Mills Company Ltd. , Rep. by Shri Subash Floor, Fortuna Tower, 3A, Shakespeare Sarani, Kolkata-700071. M/s Debeanjana Hard Coke Pvt. Ltd. , Rep. by None, Heteboda, PO. Ichapur, P.S. Laudoha, Dist. Paschim Burdwan, WB- M/s Lakshya Distributors Pvt. Ltd. , Rep. by None, 96, Beltala Road, Kolkata-700026. M/s Coppola Holdings Pvt. Ltd. Rep. by Shri A.K. th Floor, Jain M/s Sanjay Kumar Osatwal (HUF), , Rep. by None, Floor, 4A, N.C. Dutta Sarani, J.K. Tyre & Industries Ltd. , Rep. by None, Street, Kolkata-700001. M/s Magnum Clothing Pvt. Ltd. , Rep. by Shri A.K. Floor, Chopra House, 133, Canning M/s Ajay Trading Company , Rep. by None 21, Hemant Basu Sarani, Mangalam, 4 th Floor, Room No. 408, Kolkata-700001. , Rep. by Shri R. S. Ghoshal, Advocate & Shri V. N. Dutta, Advocate, Khar, Paschim Medinipur- 882&883/Kol/2019 A.Y. 2013-14 & 2014- 15 ACIT, Circle Rep. by Shri Sankar Halder, JCIT 1022/Kol/2019 A.Y. 2014-15 DCIT, Circle Rep. by Shri Sankar Halder, JCIT 492/Kol/2019 AY: 2014-15 493/Kol/2019 AY: 2014-15 ACIT, Circle Rep. by-Sh JCIT. 536/Kol/2019 AY: 2014-15 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 808/Kol/2019 AY: 2012-13 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 909/Kol/2019 AY: 2013-14 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 1204/Kol/2019 AY: 2013-14 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1520/Kol/2019 AY: 2013-14 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1547/Kol/2019 AY: 2009-10 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1471/Kol/2019 AY: 2010-11 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1482/Kol/2019 AY: 2014-15 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1483/Kol/2019 AY: 2014-15 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 11 Circle-11(2), Kolkata Rep. by Shri Sankar Halder, M/s Shristi Infrastructure Pvt. Ltd. AABCP 5074 F, Rep. by Shri S. M. Surana, Advocate, Plot no. X-1, 2 and 3, Block Salt Lake City, Kolkata-700091. Circle-40, Kolkata Rep. by Shri Sankar Halder, M/s Parasnath Coke Industries, AAHFP 1861 B, Rep. by None, 1/1A, Biplabi Anukul Chandra Street, Kolkata-700072. ACIT, Circle-26(1), Kolkata, Sh. Sankar Halder, Smt. Sumita Ghosh, PAN-AFXPG8825R, B.B.T. Road, Shampa Mirza Nagar, Rampur, Kolkata-700142, Rep. by-None. -4(4), Kolkata, Sh. Sankar Halder, M/s. Alma Assets Consultancy (P) Ltd., PAN-AADCK1963C, 9, Old China Bazar Street, Kolkata 700001, Rep. by-S.M. Surana, Adv. ACIT, Circle-4(1), Kolkata, Sh. Sankar Halder, M/s. Alpha Vinimay (P) Ltd., PAN-AADCA4860A, 9/12, Lalbazar Street, Kolkata Rep. by-Pankaj Baid, Adv. -13(2), Kolkata, Sh. Sankar Halder, M/s Jhanjhari Holdings (P) Ltd., PAN-AAACJ8591L, 251, Jindal Mansion, GT Road, Liluah, Howrah-711204, Rep. by-None. DCIT, Circle-8(1), Kolkata, Sh. Sankar Halder, M/s. Inter State Oil Carrier Limited, PAN-AAACI6037J, 5 th Floor, South Wing, Poddar Point, 113, Park Street, Kolkata-700016, Rep. by-None. ACIT, Circle-32, Kolkata, Sh. Sankar Halder, Sadhana Maheshwari, PAN-AEZPN0431N, Flat No. 101, Karnani Estate, 209, AJC Bose Road, Kolkata-700017, Rep. by-None. ACIT, Circle-1(2), Kolkata, Sh. Sankar Halder, M/s. Reach Cargo Movers (P) Ltd., PAN-AACCR6653F, 25 th Floor, 30, Jadunath Dey Road, Central Avenue area, Kolkata-700012, Rep. by-None. DCIT, Circle-3(1), Kolkata, Sh. Sankar Halder, M/s. Thakur Prasad Sao & Sons Pvt. Ltd., PAN-AABCT9401G, 91A/1, Avani Signature, Park Street, 2 Floor, Kolkata-700016, Rep. by-None. ACIT, Circle-1(2), Kolkata, Sh. Sankar Halder, Mukesh Kumar Khemuka, PAN-AFLPK3693P, 28/1, Flat 105, Shakespeare Sarani, Kolkata-700017, Rep. by-None. ACIT, Circle-1(2), Kolkata, Sh. Sankar Halder, Rakesh Kumar Khemuka, PAN-AFLPK3692N, 28/1, Flat 105, Shakespeare Sarani, Kolkata-700017, Rep. by-None. M/s Shristi Infrastructure Pvt. Ltd. , Rep. by Shri S. M. Surana, 1, 2 and 3, Block-EP, Sector-V, 700091. M/s Parasnath Coke Industries, , Rep. by None, 1/1A, Biplabi Anukul Chandra Street, B.B.T. Road, Shampa Mirza Nagar, 700142, M/s. Alma Assets Consultancy (P) Ltd., 9, Old China Bazar Street, Kolkata- S.M. Surana, Adv. M/s. Alpha Vinimay (P) Ltd., 9/12, Lalbazar Street, Kolkata-700001, Pankaj Baid, Adv. M/s Jhanjhari Holdings (P) Ltd., 251, Jindal Mansion, GT Road, Liluah, M/s. Inter State Oil Carrier Limited, Floor, South Wing, Poddar Point, 113, 700016, Flat No. 101, Karnani Estate, 209, AJC 700017, Movers (P) Ltd., Floor, 30, Jadunath Dey Road, Central 700012, M/s. Thakur Prasad Sao & Sons Pvt. Ltd., 91A/1, Avani Signature, Park Street, 2 nd Mukesh Kumar Khemuka, 28/1, Flat 105, Shakespeare Sarani, Rakesh Kumar Khemuka, 28/1, Flat 105, Shakespeare Sarani, 1506/Kol/2019 AY: 2015-16 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 1563/Kol/2019 AY: 2012-13 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 1576/Kol/2019 AY: 2010-11 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 1736/Kol/2019 AY: 2014-15 JCIT(OSD), Circle Kolkata, Rep. by-Sh. Sankar Halder, JCIT. 1748/Kol/2019 AY: 2013-14 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1800/Kol/2019 AY: 2015-16 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1865/Kol/2019 AY: 2001-02 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 788/Kol/2019 AY: 2013-14 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1005/Kol/2019 AY: 2008-09 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1202/Kol/2019 AY: 2013-14 ITO, Ward- Rep. by-Sh. Sankar Halder, JCIT. 1295/Kol/2019 AY: 2014-15 ACIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 12 -4(1), Kolkata, Sh. Sankar Halder, M/s. Tribute Trading & Finance Ltd., PAN-AAACT5329A, 3, Bentinck Street, “Jajodia Tower”, 2 Floor, Kolkata-700001, Rep. by-Manish Tiwari, FC. -5(1), Kolkata, Sh. Sankar Halder, M/s. Solakothi Supply Trading Co., PAN-AAPCS8559J, 39, Strand Road, Burrabazar, 3 Room No. 68, Kolkata-700001, Rep. by-None. -34(2), Kolkata, Sh. Sankar Halder, M/s. Asdishakti Associates, PAN-AANFA7274P, 1 st Floor, 8 GAnesh Chandra Avenue, Kolkata-700013, Rep. by-None. JCIT(OSD), Circle-6(1), Sh. Sankar Halder, M/s. CTC(India) Pvt. Ltd., PAN-AAACC7022K, Room No. 322, Centre Point, 21, Hemanta Basu Sarani, Kolkata-700001, Rep. by-None. DCIT, Circle-11(1), Kolkata, Sh. Sankar Halder, Shri Swapan Kumar Das, PAN-ADGPD0826N, AA-89, Saltlake City Sector 700064, Rep. by-None. ACIT, Circle-1, Burdwan, Sh. Sankar Halder, Shri Ashok Kumar Ghosh, PAN-ADIPG4934C, 8 No. Kalna Road, PO- Burdwan-713101, Rep. by-None. DCIT, Circle-4(1), Kolkata, Sh. Sankar Halder, M/s. DPIL Ltd., PAN-AABCD1665N, 4B, Hungerford Street, Kolkata Rep. by-None. ACIT, Circle-25, Kolkata, Sh. Sankar Halder, Sri Moothat Velayudhan Vijay, PAN-ABSPV5513C, Flat No. 7, 40, Gariahat Road (S), Dhakuria, Kolkata-700031, Rep. by-None. DCIT, Circle-3(1), Kolkata, Sh. Sankar Halder, M/s. The Peerless General Finance & Investment Co. Ltd., PAN-AABCT3043L, 3, Esplanade East, Kolkata Rep. by-S.K. Tulsian, Adv. -37(1), Kolkata, Sh. Sankar Halder, M/s. Ankit Sanitation, PAN-AAEFA5230C, 112, College Street, Kolkata Rep. by-None. Circle-11(2), Kolkata, Sh. Sankar Halder, M/s. Shristi Housing Development Corporation Ltd. (now amalgamated with Shristi Infrastructure Development Corporation Ltd.), PAN-AAMCS2124A, Plot No. X-1, 2 and 3, Block Salt Lake City, Kolkata-700091, Rep. by-S.M. Surana, Adv. M/s. Tribute Trading & Finance Ltd., 3, Bentinck Street, “Jajodia Tower”, 2 nd Manish Tiwari, FC. M/s. Solakothi Supply Trading Co., 39, Strand Road, Burrabazar, 3 rd Floor, 700001, Asdishakti Associates, Floor, 8 GAnesh Chandra Avenue, M/s. CTC(India) Pvt. Ltd., Centre Point, 21, Hemanta 700001, 89, Saltlake City Sector-I, Kolkata- Shri Ashok Kumar Ghosh, -Burdwan, Purba 4B, Hungerford Street, Kolkata-700017, Sri Moothat Velayudhan Vijay, 7, 40, Gariahat Road (S), 700031, M/s. The Peerless General Finance & 3, Esplanade East, Kolkata-700069, S.K. Tulsian, Adv. 112, College Street, Kolkata-700012, M/s. Shristi Housing Development Corporation Ltd. (now amalgamated with Shristi Infrastructure Development 1, 2 and 3, Block-EP, Sector-V, 700091, S.M. Surana, Adv. 1298/Kol/2019 AY: 2012-13 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1370/Kol/2019 AY: 2015-16 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1402/Kol/2019 AY: 2010-11 DCIT, Circle Rep. by-Sh. Sankar Halder, JCIT. 1333/Kol/2018 A.Y. 2011-12 ACIT, Circle Kolkata Shri Sankar Halder, JCIT 1370/Kol/2018 A.Y. 2014-15 ITO, Ward Shri Sankar Halder, JCIT 1438/Kol/2018 A.Y. 2010-11 DCIT, Circle Shri Sankar Halder, JCIT 1552/Kol/2018 A.Y. 2012-13 ACIT, Circle Shri Sankar Halder, JCIT 1792/Kol/2018 A.Y. 2013-14 DCIT, Circle Kolkata Shri Sankar Halder, JCIT 1909/Kol/2018 A.Y. 2015-16 ACIT, CC – Shri Sankar Halder, JCIT 1998/Kol/2018 A.Y. 2013-14 DCIT, Circle Kolkata Shri Sankar Halder, JCIT 13 DCIT, Circle-3(1), Kolkata, Sh. Sankar Halder, Shri Punit Jatia, PAN-ACLPJ0397E, 25, Raja Santosh Road, Alipore, Ground Floor, Kolkata-700027, Rep. by-None. DCIT, Circle-11(1), Kolkata, Sh. Sankar Halder, M/s. Hindustan Udyog Ltd., PAN-AAACH6606G, 84/1A, Trinity Plaza, Topsia Road, Kolkata-700046, Rep. by-None. DCIT, Circle-10(2), Kolkata, Sh. Sankar Halder, M/s. Oriental Carbon & Chemicals Ltd., PAN-AAACO3006F, 31, Duncan House, N.S. Road, Kolkata 700001, Rep. by-Manish Tiwari, FCA. ACIT, Circle – 15(1), Shri Sankar Halder, JCIT M/s. ABCI Infrastructures Pvt. Ltd. 6 th Floor, Vasundhara, Sarat Bose Road, Bhawanipore, Kolkata – 700 020 [AACCM 3317 R] Rep. By: Shri Pankaj Baid, Advocate ITO, Ward – 29(1), Kolkata Shri Sankar Halder, JCIT Ajoy Bhandari & Sons (HUF) 425, Lake Gardens Kolkata – 700 045 [AACHA 5125 N] Rep. By: None DCIT, Circle - 3(1), Kolkata Shri Sankar Halder, JCIT M/s. Dozco Infratech Pvt. Ltd. 6, Waterloo Street, 3 rd Floor, Kolkata – 700 069. [AACCD 3819 M] Rep. By: Shri A.K. Tibrewal, FCA ACIT, Circle – 27(2), Haldia Shri Sankar Halder, JCIT Balageria Central Co Operative Bank Ltd. Saraswatitala, Contai, Purba Medinipur 721 401 [AAALB 0087 A] Rep. By: Shri Soumitra Choudhury, Advocate DCIT, Circle – 10(2), Shri Sankar Halder, JCIT M/s. Stewart & Mackertich Wealth Management Ltd. P-104, Tara Tala Road, Kolkata [AADCS 7513 E] Rep. By: Shri A.K. Tibrewal – 4(3), Kolkata Shri Sankar Halder, JCIT Shri Devendra Kumar Mantri 4 th Floor, Continental Chambers, BBD Bag, 15A, Hemanta Basu Sarani Kolkata – 700 001 [AIDPM 1867 C] Rep. By: Shri Pankaj Baid, Advocate DCIT, Circle – 11(1), Shri Sankar Halder, JCIT M/s. Hamilton & Co. Ltd. 13A, New Alipore Road, Kolkata – 700 027. [AAACH 8178 B] Rep. By: Shri S.M. Surana, Advocate 25, Raja Santosh Road, Alipore, Ground M/s. Hindustan Udyog Ltd., 84/1A, Trinity Plaza, Topsia Road, M/s. Oriental Carbon & Chemicals Ltd., 31, Duncan House, N.S. Road, Kolkata- Manish Tiwari, FCA. ABCI Infrastructures Pvt. Ltd. Sarat Bose Road, Bhawanipore, Rep. By: Shri Pankaj Baid, Advocate HUF) M/s. Dozco Infratech Pvt. Ltd. Floor, By: Shri A.K. Tibrewal, FCA Balageria Central Co Operative Bank Ltd. Saraswatitala, Contai, Purba Medinipur – Rep. By: Shri Soumitra Choudhury, M/s. Stewart & Mackertich Wealth 104, Tara Tala Road, Kolkata – 700 088. Rep. By: Shri A.K. Tibrewal Shri Devendra Kumar Mantri Floor, Continental Chambers, BBD Bag, 15A, Hemanta Basu Sarani Rep. By: Shri Pankaj Baid, Advocate M/s. Hamilton & Co. Ltd. Rep. By: Shri S.M. Surana, Advocate 2127/Kol/2018 A.Y. 2004-05 DCIT, Circle Kolkata Shri Sankar Halder, JCIT 2230/Kol/2018 A.Y. 2014-15 ITO, Ward Shri Sankar Halder, JCIT 2278/Kol/2018 A.Y. 2013-14 2279/Kol/2018 A.Y. 2014-15 ACIT, CC-4(3), Kolkata Shri Sankar Halder, JCIT 2327/Kol/2018 A.Y. 2014-15 C.O. No. 133/Kol/2018 A.Y. 2014-15 ACIT, Circle Shri Sankar Halder, JCIT 2469/Kol/2018 A.Y. 2012-13 DCIT, Cricle Shri Sankar Halder, JCIT 2562/Kol/2018 A.Y. 2013-14 DCIT, CC-1(1), Kolkata Shri Sankar Halder, JCIT 2571/Kol/2018 A.Y. 2012-13 C.O. No. 12/Kol/2019 A.Y. 2012-13 ACIT, Circle Shri Sankar Halder, JCIT 2580/Kol/2018 A.Y. 2009-10 C.O. No. 9/Kol/2019 A.Y. 2009-10 ACIT, Circle Kolkata Shri Sankar Halder, JCIT 112/Kol/2019 A.Y. 2007-08 ITO, Ward Shri Sankar Halder, JCIT 186/Kol/2019 A.Y. 2011-12 ACIT, Circle Shri Sankar Halder, JCIT 231/Kol/2019 A.Y. 2013-14 DCIT, Circle Shri Sankar Halder, JCIT 14 DCIT, Circle – 10(1), Shri Sankar Halder, JCIT M/s. Gillanders Arbuthnot & Co. Ltd. (Formerly GIS Cotton Mills Ltd.) C-4, Gillander House, N.S. Road, Kolkata – 700 001. [AABCG 5367 J] Rep. By: None ITO, Ward – 45(4), Kolkata Shri Sankar Halder, JCIT Shri Raj Kumar Didwania, Prop. M/s. Shree Balaji Textiles, 75, Bangur Avenue, Block Kolkata – 700 054. [AGLPD 8453 D] Rep. By: None 4(3), Kolkata Shri Sankar Halder, JCIT M/s. Suprabha Industries Ltd. Continental Chambers, 4 15A, Hemanta Basu Sarani, Kolkata – 700 001. [AADCS 9389 J] Rep. By: Shri Pankaj Baid ACIT, Circle – 40, Kolkata Shri Sankar Halder, JCIT M/s. Salarpuria Simplex Dwellin 7, Chittaranjan Venue, Kolkata [ABUFS 2750 G] Rep. By: None DCIT, Cricle – 8(2), Kolkata Shri Sankar Halder, JCIT M/s. Nissin ABC Logistic Pvt. Ltd. 46C, Rafi Ahmed Kidwai Road, 2 Kolkata – 700 016. [AABCN 0379 D] Rep. By: None 1(1), Kolkata Shri Sankar Halder, JCIT M/s. M.B. Tea & Allied Products Pvt. Ltd. S.P. Mukherjee Road, Siliguri [AACCM 5819 Q] Rep. By: None ACIT, Circle – 5(1), Kolkata Shri Sankar Halder, JCIT M/s. Pushkar Commercial Ltd. 27, Biplabi Trailok Maharaj Sarani, Brabourne Road, 3 rd Floor, Unit No. 309, Kolkata – 700 001 [AABCP 8608 H] Rep. By: None ACIT, Circle – 12(2), Shri Sankar Halder, JCIT M/s. Shree Baidyanath Ayurved Bhawan Pvt. Ltd. 1, Gupta Lane, Kolkata – [AAECS 5408 D] Rep. By: Shri S.M. Surana, Advocate ITO, Ward – 34(3), Kolkata Shri Sankar Halder, JCIT M/s. D.K. Industries 2, Clive Ghat Street, 3 rd Floor, Kolkata – 700 001 [AABFD 9250 E] Rep. By: None ACIT, Circle – 61, Kolkata Shri Sankar Halder, JCIT Shri Malay Kapat 35/2/2E, Unique Park Behala Kolkata – 700 039 [AGAPK 6657 K] Rep. By: None DCIT, Circle – 2(2), Kolkata Shri Sankar Halder, JCIT M/s. Premier World Technology Ltd. 17/1C, Alipore Road, Kolkata. [AABCP 8303 P] Rep. By: Shri A.K. Tibrewal, FCA Gillanders Arbuthnot & Co. Ltd. (Formerly GIS Cotton Mills Ltd.) 4, Gillander House, N.S. Road, Shri Raj Kumar Didwania, Prop. M/s. Shree Balaji Textiles, 75, Bangur Avenue, Block-D, M/s. Suprabha Industries Ltd. Chambers, 4 th Floor, 15A, Hemanta Basu Sarani, Rep. By: Shri Pankaj Baid M/s. Salarpuria Simplex Dwelling LLP 7, Chittaranjan Venue, Kolkata – 700 072. M/s. Nissin ABC Logistic Pvt. Ltd. 46C, Rafi Ahmed Kidwai Road, 2 nd Floor, M/s. M.B. Tea & Allied Products Pvt. Ltd. S.P. Mukherjee Road, Siliguri – 734 005 M/s. Pushkar Commercial Ltd. 27, Biplabi Trailok Maharaj Sarani, Floor, Unit No. 309, M/s. Shree Baidyanath Ayurved Bhawan – 700 006 Rep. By: Shri S.M. Surana, Advocate Floor, 35/2/2E, Unique Park Behala M/s. Premier World Technology Ltd. Tibrewal, FCA 1031/Kol/2019 Assessment Year 2013-14 ACIT, Circle Rep by JCIT 1042/Kol/2019 Assessment Year 2006-07 ACIT, Cir Rep by JCIT 1150/Kol/2019 Assessment Year 2014-15 JCIT(OSD), Kolkata Rep by JCIT 1070/Kol/2019 Assessment Year 2014-15 ITO, Ward Rep by JCIT 1080/Kol/2019 Assessment Year 2014-15 ACIT, Cir Rep by JCIT 563/Kol/2019 A.Y. 2014-15 ITO, Ward Shri Sankar Halder, JCIT 629/Kol/2019 A.Y. 2012-13 ITO, Ward Shri Sankar Halder, JCIT 754/Kol/2019 A.Y. 2013-14 C.O. No. 20/Kol/2019 A.Y. 2013-14 ACIT, Circle Shri Sankar 815/Kol/2019 A.Y. 2015-16 DCIT, Circle Shri Sankar Halder, JCIT 844/Kol/2019 A.Y. 2011-12 ACIT, Circle Shri Sankar Halder, JCIT 1066/Kol/2019 A.Y. 2011-12 ACIT, Circle Kolkkata Shri Sankar Halder, JCIT 15 ACIT, Circle-9(2), Kolkata Rep by – Sankar Halder, M/s Sunshine Awasan Pvt. Ltd. 161/1, M.G. Road, Bangur Building, Room No.30, 1 st Floor, Kolkata [PAN-AAKCS1130N] Rep. By – None ACIT, Cir-11(2), Kolkata Rep by – Sankar Halder, M/s Visa International Ltd. Visa House, 8/10, Alipore Road, Kolkata 700027. [PAN – AAACV8649P] Rep. By – None JCIT(OSD), Circle-6(1), Kolkata Rep by – Sankar Halder, M/s Coalsale Co. Ltd. 2, Brabourne Road, 4 th [PAN –AABCC6040N] Rep. By – Shri S. M. Surana, Advocate ITO, Ward-1(1), Asansol Rep by – Sankar Halder, M/s Kalipahari Pachwai & C.S. Shop [PAN-AAHFK5302Q] Rep. By – None ACIT, Cir-22, Kolkata Rep by – Sankar Halder, M/s D B Desai Haribhakti & Co. 1A, 8 Dr. Rejendra Road, Bhownapore, Kolkata – 700020. [PAN-AACFD3614K] Rep. By – Ms. Priti Kumari Rai, CA ITO, Ward – 27(4), Haldia Shri Sankar Halder, JCIT Shri Asrail Khan Bacchipur, Bhagawanpur, Egra, Purba Medinipur – 721 429 [AYUPK 1217 H] Rep. By: None ITO, Ward – 48(4), Kolkata Sankar Halder, JCIT M/s. Subash Kumar Agarwal 114, J.N. Mukherjee Road, Ghusury, Howrah – 711 106 [ABUFS 7487 E] Rep. By: Shri Subash Agarwal, Advocate ACIT, Circle – 34, Kolkata Shri Sankar Halder, JCIT Shri Anil Kumar Bothra Shop No. 02, V.D. Service Complex, Opp. SBI, GIDC Estate Pandesara, Surat, Gujarat – 394221 [AEFPB 1006 A] Rep. By: None DCIT, Circle – 41, Nadia Shri Sankar Halder, JCIT Smt. Sukla Sarkar B-12/217, Kalyani, Nadia, 741 235 [DFCPS 8381 Q] Rep. By: None ACIT, Circle – 61, Kolkata Shri Sankar Halder, JCIT Smt. Moushumi Ghosh 27, Brabourne Road, Narayani Building, Kolkata – 700 001 [ADVPG 3183 A] Rep. By: None ACIT, Circle – 7(2), Shri Sankar Halder, JCIT M/s. Sree Mudranalaya Technology Pvt. Ltd. Upper Ground Floor, Terminus Building, BG-12, Action Area-1B, New Town, Kolkata – 700 156 [AAKCS 1142 A] Rep. By: Shri P.K. Sanghai, FCA M/s Sunshine Awasan Pvt. Ltd. 161/1, M.G. Road, Bangur Building, Room Floor, Kolkata – 700007. M/s Visa International Ltd. Visa House, 8/10, Alipore Road, Kolkata – Floor, Kolkata-1. Shri S. M. Surana, Advocate M/s Kalipahari Pachwai & C.S. Shop M/s D B Desai Haribhakti & Co. 1A, 8 Dr. Rejendra Road, Bhownapore, Ms. Priti Kumari Rai, CA Bacchipur, Bhagawanpur, Egra, 721 429 M/s. Subash Kumar Agarwal 114, J.N. Mukherjee Road, Ghusury, Rep. By: Shri Subash Agarwal, Advocate Shop No. 02, V.D. Service Complex, Opp. SBI, GIDC Estate Pandesara, Surat, 12/217, Kalyani, Nadia, 741 235 27, Brabourne Road, Narayani Building, M/s. Sree Mudranalaya Technology Pvt. Upper Ground Floor, Terminus Building, 1B, New Town, ghai, FCA 1291/Kol/2019 Assessment Year 2012-13 DCIT, Circle Rep by JCIT 1381/Kol/2019 Assessment Year 2014-15 ITO, Ward Rep by JCIT 1401/Kol/2019 Assessment Year 2007-08 ITO, Ward Rep by JCIT 1472/Kol/2019 Assessment Year 2007-08 DCIT, Circle Rep by JCIT 1587/Kol/2019 Assessment Year 2014-15 ACIT, Circle Rep by JCIT 1600/Kol/2019 Assessment Year 2014-15 JCIT(OSD), CC Kolkata Rep by JCIT 1601/Kol/2019 Assessment Year 2015-16 JCIT(OSD), CC Kolkata Rep by JCIT 1607/Kol/2019 Assessment Year 2014-15 DCIT, Circle Rep by JCIT 1613/Kol/2019 Assessment Year 2014-15 ITO, Ward Rep by JCIT 1704/Kol/2019 Assessment Year 2009-10 ACIT, Cir Rep by JCIT 1722/Kol/2019 & 1723/Kol/2019 Assessment Year 2015-06 ACIT, Circle Rep by JCIT 16 DCIT, Circle-3(1), Kolkata Rep by – Sankar Halder, M/s Bindu Media Pvt. Ltd. 9, Crooked Lane, 2 nd Floor, Room No.14, Kolkata – 700069. [PAN-AABCB8572A] Rep by. – Ankit Jalan, Advocate ITO, Ward-1(2), Kolkata Rep by – Sankar Halder, M/s. Nathdwara Developers Pvt. LTd., Room No.M-12, Jabakusum Building, 34, Avenue, Kol-12. [PAN-AACCN6474A] Rep by.-None ITO, Ward-44(1), Kolkata Rep by – Sankar Halder, Shri Manoj Kr. Jain 19, Galief Street, Kolkata [PAN-ACOPJ3303K] Rep. By- None DCIT, Circle-3(1), Kolkata Rep by – Sankar Halder, M/s MSTC Ltd. 225C, A.J.C. Bose Road, Tivoli Park, Kol [PAN-AACCM0021E] Rep. By – None ACIT, Circle-2, Asansol Rep by – Sankar Halder, Jagannath Mondal Parbati Legacy, Flat No.301, Apcar Garden(E), Asansol [AJXPM1122H] Rep. By – None JCIT(OSD), CC-1(4), Kolkata Rep by – Sankar Halder, Sri Nityanand Sonthalia 1 st Floor, Jayantika Apartment, 34, Pankaj Mallick Lane, Kolkata – [PAN-ALDPS5358M] Rep by – Nirav Sheth, CA JCIT(OSD), CC-1(4), Kolkata Rep by – Sankar Halder, Sri Kusumlata Sonthalia 1 st Floor, Jayantika Apartment, 34, Pankaj Mallick Lane, Kolkata – [PAN-ABBPA8446Q] Rep by – Nirav Sheth, CA DCIT, Circle-3(1), Kolkata Rep by – Sankar Halder, M/s Govind Steel Company Ltd. 219, Chittaranjan Avenue, Seksaria House Girish Park, Kolkata - 700 [PAN ALDPS5358M] Rep by – Nirav Sheth, CA ITO, Ward-1(2), Kolkata Rep by – Sankar Halder, M/s Ishan Sales Pvt. Ltd. 4 th Floor, Room No.407, Krishna 224, AJC Bose Road, Kol [PAN-AABCI6800L] Rep. By – None ACIT, Cir-29, Kol Rep by – Sankar Halder, Shri Gopal Krishna Jaidka (Legal Heir of Late Surendra Nath Jaidka) 77,S.P. Mukherjee Road, Kolkata [PAN-ACWPJ5359D] Rep By- None ACIT, Circle-I, Siliguri Rep by – Sankar Halder, Gobinda Das Prop. M/s Baba Loknath Enterprises, Rupsingh Jote, Gossaipur, Bagdogra, Siliguri 734014. [PAN-AFSPD6091B] Rep by – None M/s Bindu Media Pvt. Ltd. Floor, Room No.14, Ankit Jalan, Advocate M/s. Nathdwara Developers Pvt. LTd., 12, Jabakusum Building, 34, C.R. 19, Galief Street, Kolkata -700004. 225C, A.J.C. Bose Road, Tivoli Park, Kol-20. Parbati Legacy, Flat No.301, Apcar Sri Nityanand Sonthalia Floor, Jayantika Apartment, 34, Pankaj – 700019. Nirav Sheth, CA Sri Kusumlata Sonthalia Floor, Jayantika Apartment, 34, Pankaj – 700019. Nirav Sheth, CA M/s Govind Steel Company Ltd. Chittaranjan Avenue, Seksaria House 700 [PAN- Nirav Sheth, CA M/s Ishan Sales Pvt. Ltd. Floor, Room No.407, Krishna Building, 224, AJC Bose Road, Kol-18. Shri Gopal Krishna Jaidka (Legal Heir of Late Surendra Nath Jaidka) . Mukherjee Road, Kolkata – 700026. Prop. M/s Baba Loknath Enterprises, Rupsingh Jote, Gossaipur, Bagdogra, Siliguri 1801/Kol/2019 Assessment Year 2009-10 DCIT, Circle Rep by JCIT 440/Kol/2018 Assessment Year 2011-12 DCIT, Circle Rep by JCIT 118/Kol/2015 Assessment Year 2004-05 ACIT, Cir Rep by JCIT 2091/Kol/2017 Assessment Year 2014-15 ITO, Ward Rep by JCIT 138/Kol/2017 Assessment Year 2010-11 DCIT, CC Rep by JCIT 2442/Kol/2018 Assessment Year 2010-11 ITO, Ward Rep by JCIT Date of concluding the hearing Date of pronouncing the order Per Bench:- Admittedly the tax effect in The cross- objections are filed in support of the order of the ld. CIT(A). 17/2019, dt. 08/08/2019 vide modified Circular No. 3 of 2018 dt. 11/07/2018. Further, t 279/Misc./M-93/2018-ITJ, dt. 20/08/2019, has clarified that the revised mon so mentioned in Circular No. 17/2019 is applicable to all p circulars all the revenue appeals Rs.50,00,000/- have to treated as withdrawn. 2. The Ahmedabad Bench of the ITAT in the case of ITA No. 1398/Ahd/2004, Assessment Year 1998 off the appeal along with 627 others appeals, held as follows: “5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only 17 DCIT, Circle-9(1), Kol. Rep by – Sankar Halder, M/s Black Burn and Company Private Limited 65, Cotton Street, 3 rd Floor, Burrabazar, Kolkata -700007. [PAN-AABCB5171H] Rep. By – S.M. Surana, Advocate DCIT, Circle-10(1), Kolkata Rep by – Sankar Halder, M/s KND Engineering Technologies Ltd. 7A, Hospital Road, Kol- [PAN-AABCK2863R] Rep. By-None ACIT, Cir-39, Midnapore Rep by – Sankar Halder, M/s. MPS Greenery Developers Limited Dighisole, Dohijuri, Jhargram, Dist Medinipur, PIN-721504. [PAN-AADCM1405B] Rep. By – None ITO, Ward-6(1), Kolkata Rep by – Sankar Halder, Sri Manoj Rathi Flat No.2MC, Manikaran, 3B, Ram Mohan Mullick Garden Lane, Beliaghata, Kol [PAN-ADFPR4775B] Rep . by – Rajeeva Kumar, Advocate DCIT, CC-2(1), Kolkata Rep by – Sankar Halder, M/s SRA Merchandise Pvt. Ltd. 5A, Space Town Housing Complex, VIP Road, Block-1, Kolkata – 700052. PAN-AAMCS5239C] Rep. By – Nirav Sheth, ACA ITO, Ward-4(1), Kolkata Rep by – Sankar Halder, M/s Rajnigandha Sales Pvt. Ltd., 51/18, Ramganj, Kanpur [PAN-AADCR5159D]Rep. By ate of concluding the hearing : August 23 rd , 2019 pronouncing the order : August 28 th , 2019 O R D E R Admittedly the tax effect in all these revenue appeals, is less than Rs.50,00,000/ objections are filed in support of the order of the ld. CIT(A). In 17/2019, dt. 08/08/2019 vide F. No. 279/ Misc. 142/2007-ITJ(Pt.), the CBDT had No. 3 of 2018 dt. 11/07/2018. Further, the CBDT in its circular ITJ, dt. 20/08/2019, has clarified that the revised mon so mentioned in Circular No. 17/2019 is applicable to all pending appeals. As per these revenue appeals filed before the ITAT, having tax effect of less than have to treated as withdrawn. h of the ITAT in the case of ITO vs. Dinesh Madhavlal Patel in ITA No. 1398/Ahd/2004, Assessment Year 1998-99, order dt. 14/08/2019, while disposing appeal along with 627 others appeals, held as follows:- 5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only M/s Black Burn and Company Private Floor, Burrabazar, S.M. Surana, Advocate M/s KND Engineering Technologies Ltd. -700072 M/s. MPS Greenery Developers Limited Dighisole, Dohijuri, Jhargram, Dist-Paschim 721504. Flat No.2MC, Manikaran, 3B, Ram Mohan Mullick Garden Lane, Beliaghata, Kol-1. Kumar, Advocate M/s SRA Merchandise Pvt. Ltd. 5A, Space Town Housing Complex, VIP Road, 700052. Nirav Sheth, ACA M/s Rajnigandha Sales Pvt. Ltd., 51/18, Ramganj, Kanpur-208001. AADCR5159D]Rep. By - None than Rs.50,00,000/-. In Circular No. ITJ(Pt.), the CBDT had he CBDT in its circular F. No. ITJ, dt. 20/08/2019, has clarified that the revised monetary limits, . As per these having tax effect of less than ITO vs. Dinesh Madhavlal Patel in while disposing 5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally ap pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and 5 of the said circular. This is evident from the following extracts from the circular dated 8 th August 2019: 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No. Appeals/SLPs in Income 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 3. Further, with a view to provide parity in filing of appeals in scenarios where separate orde is passed by higher appellate authorities for each assessment year vis order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: “5. The Assessing Officer shall calculate the t every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment yea disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement in assessee, each assessee shall be dealt with separately” 4. The said modifications shall come into effect from the date of issue of this Circular. 6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained int portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows: 13. This Circular will apply to SLPs/ appeals/ cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall also apply re objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed. 7. In view of the above discussions, we hereby hold that the relaxation in monetary limits f departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the a the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the 18 applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 2. As a step towards further management of litigation. it has been decided by the Board that etary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in Para 3 of the Circular shall read as follows: Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 3. Further, with a view to provide parity in filing of appeals in scenarios where separate orde is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by “5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately” 4. The said modifications shall come into effect from the date of issue of this 6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained int portion which has remained intact includes paragraph 13 of the aforesaid circular which is 13. This Circular will apply to SLPs/ appeals/ cross objections/references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed. 7. In view of the above discussions, we hereby hold that the relaxation in monetary limits f departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the plicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 2. As a step towards further management of litigation. it has been decided by the Board that tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by ax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such r or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in volves more than one 4. The said modifications shall come into effect from the date of issue of this 6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is 13. This Circular will apply to SLPs/ appeals/ cross objections/references to be filed henceforth in SC/HCs/Tribunal and it trospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits 7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of ppeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer; we accept the same. We make it clear th out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard. 9. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenue are found to be non objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. Ordered, accordingly.” 3. Respectfully following the same and per Para 8 of the order of the Ahmedabad Bench of the ITAT (supra) all these appeals of the revenue as withdrawn. As the cross only in support of the order of the ld. CIT(A), maintainable. Kolkata, the Sd/- [Aby T. Varkey] Judicial Member Dated : 28.08.2019 {SC SPS} 19 tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible ther reason, and we will take appropriate remedial steps in this 9. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenue are found to be non-maintainable and as all the related cr objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. Respectfully following the same and while giving liberty to the parties as per Para 8 of the order of the Ahmedabad Bench of the ITAT (supra) these appeals of the revenue as withdrawn. As the cross-objections are filed only in support of the order of the ld. CIT(A), these are dismissed as not Kolkata, the 28 th day of August, 2019. [J. Sudhakar Reddy Judicial Member Accountant Member tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this at the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible ther reason, and we will take appropriate remedial steps in this 9. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the maintainable and as all the related cross- objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. while giving liberty to the parties as per Para 8 of the order of the Ahmedabad Bench of the ITAT (supra), we dismiss objections are filed dismissed as not Sd/- J. Sudhakar Reddy] Accountant Member Copy of the order forwarded to: 1. The appellant: 2. The Respondent: 3. CIT 4. CIT(A) 5. DR 6. Guard File 20 opy of the order forwarded to: True copy Assistant Registrar Income Tax Appellate Tribunal Kolkata Benches, Kolkata True copy By order Assistant Registrar Income Tax Appellate Tribunal Kolkata Benches, Kolkata