Judgements by CS Bijoy

We have heard the rival contentions and gone through the facts and circumstances of the case. The brief facts are that the assessee is a charitable Institution registered under section 12AA of the Act by DIT(Exemption), Kolkata vide order dated 30.06

The above appeal is filed by assessee against the order dated 01.06.2009 of the ld. CIT-XII (Admn.), Kolkata pertaining to A.yr. 2005-06. This appeal is against order u/s 263 of the IT Act wherein the ld.CIT(Admn) has directed the AO to make disa

The present appeal is filed by the revenue against the ld. CIT(A)’s order dated 22.11.2010 passed in the matter of an assessment made by the Assessing Officer u/s 115WE(3) of the Income Tax Act, 1961 for the A.Y. 2006-07. The only ground raised by th

I have heard Ld. DR Shri R. Gupta and gone through facts and circumstances of the case. I find that the assessee has purchased fixed deposit from ITC Classic Finance Ltd. On 27.06.1995 vide receipt no. 02/199506/53666C/53667C/53702C at Rs.12,600/- (i

This appeal filed by the assessee is directed against the order passed by the CIT(A) dated 2nd June, 2011 for Asstt. Year 2005-06. The grounds of appeal read as under: “That order passed u/s 250(6) of the Income Tax Act, 1961 by the ld. CIT(A)-II,

This case was listed for hearing before the Tribunal on 08-12-2011 and for this assessee was informed. Today i.e. on 08-12-2011 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed

On the facts and circumstances of the case, the learned CIT(A) ought not have deleted the addition of Rs. 4,49,95,728 representing expenses for acquisition of rights The learned CIT(A) ought to have appreciate the fact that the provisions of sec. 32

. That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the action of the ld.AO in making addition of ` 15,00,000/- being share application money received during the year holding the sam

The brief facts of the case are that search and seizure operations u/s 132(1) of the Income –Tax Act, 1961 (hereinafter referred to as the Act) were conducted at the residence and business premises of the various members of Maheswari Brothers Group o

The brief facts of this issue are that while doing the scrutiny assessment after analyzing the various clauses in indenture of conveyance dated 27th April, 1991 and the indenture lease dated 28.12.1995 and the explanation given by assessee at the req