2005-2006 M/s. Kinnor Kinnoree (Chd): Morinda Cooperative Sugar Mills Ltd. v. DCIT

256 ITR 603High Court2002#17413 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2022.

Judgments citing 2005-2006 M/s. Kinnor Kinnoree (Chd): Morinda Cooperative Sugar Mills Ltd. v. DCIT

M/S Kinnor Kinnoree, Kolkata vs. CIT-X, Kolkata

In the result, the appeal of the assessee is allowed

ITA 176/KOL/2022[2005-06]Status: DisposedITAT Kolkata30 Aug 2022AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 143(2)Section 143(3)Section 263

…) : Patel Cotton Co. Ltd. vs. ACIT (1998) 64 ITD 273 (Mum) : BLu Mai Pyare Lai vs. ACIT(2001) 79 IT'D 169 7 Assessment Year : 2005-2006 M/s. Kinnor Kinnoree (Chd): Morinda Cooperative Sugar Mills Ltd. vs. DCIT (2001) 78 ITD 189 (Chd) : Export House (2002) 256 ITR 603 (P&H) : Diamond World vs. CIT (2004) 267 ITR 467 (Raj): Ind. Sphinx Precision Ltd. vs. CIT Shimla (2007) 11 SOT 498 (Chd). When the AO fails to ask for details or applies the law correctly then the C.I.T. has powers to set aside the order as is decided in the following cases: (1) Gee Vee Enterprises vs. Addl. CIT [(99 ITR 375 (Del)] It is the dut…

Sanjay Majumdar, Allahabad vs. Pr. CIT, Allahabad

ITA 68/ALLD/2018[2012-13]Status: DisposedITAT Allahabad28 Jan 2021AY 2012-13

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

For Appellant: Shri Basudev Banerjee, CAFor Respondent: Shri Debashish Chanda, CIT-DR

Section 147Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Mr. Sanjay Majumdar, v. The Principal Commissioner Type II – 112, Devprayagam of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 PAN: ADOPM 2688P (Appellant) (Respondent) Appellant by: Shri Basudev Banerjee, CA Respondent by: Shri Debashish Chanda, CIT-DR Date of hearing: 12. 01. 2021 Date of pronouncement: 28.01. 2021 O R D E R PER SHRI RAMIT KOCHA…

Sh. Nittan Aneja, Sbs Nagar vs. The Principal Commissioner of Income Tax, Jalandhar

In the result, both the assessee’s appeal and the Revenue’s C

ITA 288/ASR/2016[2011-12]Status: DisposedITAT Amritsar31 Jul 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 288/(Asr)/2016 Assessment Year: 2011-12

For Appellant: Sh. Rakesh Joshi (Adv.)For Respondent: Sh. Bhawani Shankar (D.R.)

Section 143(3)Section 263

…Storage [1996] 220 ITR 241 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 (Mad); CIT v. Kohinoor Tobacco Products (P.) Ltd. [1998] 234 ITR 557 (MP); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj); Pt. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del) (affirmed by the apex court vide its judgment at [2008] 306 ITR 52 (SC)), on some of which reliance stands placed by the ld. Pr. CIT…

Lally Motors India Pvt. Ltd, Jalandhar vs. The Principal Commissioner of Income Tax-2, Jalandhar

In the result, the assessee’s appeal is dismissed

ITA 218/ASR/2017[2012-13]Status: DisposedITAT Amritsar12 Apr 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 218(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. Sameer Bhatia (Adv.)For Respondent: Sh. Bhawani Shankar (D. R.)

Section 119Section 143(3)Section 14ASection 263

…[1996] 220 ITR 167 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 6 ITA No.218 (Asr)/2017(AY 2012-13) Lally Motors India P. Ltd. v. Pr.CIT (Mad); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj); Pt. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del) (affirmed by the apex court, vide its judgment at [2008] 306 ITR 52 (SC)). (also refer: Rajalakshmi Mills Ltd. v. ITO [2009] 121 ITD…

Ayyazuddin J, Khan, Navi Mumbai vs. CIT- 22

In the result, the assessee’s appeal is dismissed

ITA 2881/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 2881/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) Ayyazuddin J. Khan Ito-22(3)-1, Block No. 103, Aggarwal Upavan, Tower No. 6, Vashi Railway बनाम/ Plot No. 11, Sector – 19, Nerul, Station, Complex, Vashi, Vs. Navi Mumbai-400 706 Navi Mumbai-400 073 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Atxpk 4365 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Kishore K. Poddar ""यथ" क" ओर से/Respondent By : Shri H. N. Singh

For Appellant: Shri Kishore K. PoddarFor Respondent: Shri H. N. Singh

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANJAY ARORA, AM AND SHRI PAWAN SINGH, JM आयकर अपील सं./I.T.A. No. 2881/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) Ayyazuddin J. Khan ITO-22(3)-1, Block No. 103, Aggarwal Upavan, Tower No. 6, Vashi Railway बनाम/ Plot No. 11, Sector – 19, Nerul, Station, Complex, Vashi, Vs. Navi Mumbai-400 706 Navi Mumbai-400 073 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. ATXPK 4365 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Kishore K. Poddar ""यथ" क" ओर से/Respondent by : Shri H.…