Calcutta High Court
Mbl Infrastructures Limited vs Principal Commissioner Of on 8 February, 2023
O-44 to 58
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
ITA/49/2021
MBL INFRASTRUCTURES LIMITED
-Versus-
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-I, KOLKATA
ITA/59/2021
MBL INFRASTRUCTURES LIMITED
-Versus-
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-I, KOLKATA
ITA/62/2021
MBL INFRASTRUCTURES LIMITED
-Versus-
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-I, KOLKATA
ITA/52/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
M/S. PASARI MULTIPROJECTS PVT.
LTD.
ITA/53/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
M/S. PASARI MULTIPROJECTS PVT.
LTD.
ITA/54/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
M/S. PASARI MULTIPROJECTS PVT.
LTD.
2
ITA/77/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-1, KOLKATA
-Versus-
M/S. ANJALI JEWELLERS
ITA/84/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
SHRI RAMESH CHANDRA KANAIYALAL
SHAH
ITA/85/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-1, KOLKATA
-Versus-
M/S. MBL INFRASTRUCTURE LTD.
ITA/87/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
M/S. SARVA PRIYA HOLDING PVT.
LTD.
ITAT/87/2022
IA No.GA/2/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
SMT. URMILA DEVI SARAOGI
ITA/88/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-1, KOLKATA
-Versus-
SMT. ANITA SINGHANIA
ITA/90/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
3
M/S. BHANSALI FINCOM PVT. LTD.
ITAT/172/2022
IA No.GA/1/2022
GA/2/2022
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-1, KOLKATA
-Versus-
M/S. ORISSA KHANIJ PVT. LTD.
ITA/1/2023
PRINCIPAL COMMISSIONER OF
INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
SHRI SHANTI KUMAR SURANA
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 8th February, 2023
Appearance :
Mr. J. P. Khaitan, Sr. Adv.
Mr. Saumya Kejriwal, Adv.
Ms. Ankita Chowdhury, Adv.
...for the appellant in
ITA/49/2021, ITA/59/2021, ITA/62/2021.
Mr. Soumen Bhattacharyya, Adv.
...for the appellant in
ITA/52/2022, ITA/53/2022, ITA/54/2022,
ITA/77/2022, ITA/84/2022, ITA/87/2022.
Ms. Smita Das De, Adv.
...for the respondent in
ITA/49/2021, ITA/59/2021,
ITA/62/2022, ITA/85/2022,
ITA/87/2022, ITA/1/2023.
Mr. Agnibesh Sengupta, Adv.
...for the respondent in ITAT/172/2022.
Mr. J. P. Khaitan, Sr. Adv.
Mr. Saumya Kejriwal, Adv.
Ms. Ankita Chowdhury, Adv.
...for the respondent in ITA/85/2022.
The Court : Since the question of law which have been
framed for consideration has been considered by the Hon'ble
Supreme Court in the case of Principal Commissioner of Income
Tax, Central-3, v. Abhisar Buildwell Pvt. Ltd. in Civil Appeal
No.6580 of 2021 and arguments have been heard and judgment was
reserved by the Hon'ble Supreme Court by order dated 2nd
February, 2023.
In the light of the same, let these matters go out of
the list and liberty is granted to the learned standing counsel
for the revenue as well as learned Advocates for the assessee
to mention before this Court after the judgment is pronounced
by the Hon'ble Supreme Court.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
A/s./S.Das
