363 ITR 602 (Bom) 15 Ritu Investments (P) Ltd. v. Deputy CIT

344 ITR 187High Court2012#14061 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2018.

Judgments citing 363 ITR 602 (Bom) 15 Ritu Investments (P) Ltd. v. Deputy CIT

Dipak Kumar Dasbhowmik, Paschim Midnapore vs. I.T.O., Ward - 38(1), Midnapore, Paschim Midnapore

In the result, the appeal of the assessee is allowed

ITA 2384/KOL/2017[2012-13]Status: DisposedITAT Kolkata23 Feb 2018AY 2012-13

Bench: Shri P.M. Jagtap

Section 143(3)Section 148Section 40

…Assessment Year: 2012-2013 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member I.T.A. No. 2384/KOL./2017 Assessment year: 2012-2013 Dipak Kumar Dasbhowmik,................................................Appellant C/o. S.N. Ghosh & Associates, Advocates, “Seven Brothers’ Lodge”, P.O. Buroshibtala, Chinsurah, Dist. Hooghly-712 105 [PAN: ADDPD 6112 C] -Vs.- Income Tax Officer,..................................................…….....Respondent Ward-38(1), Midnapore, Income Tax Office, Amaravati building, Keranitola, P.O. Midnapore, Dist. Midnapore(W)-721 101…

M/S. Richa Industries Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1476/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Mar 2017AY 2005-06

Bench: Sh. Kuldip Singh & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 154Section 36Section 80I

…ty CIT [2012] 346 ITR 528 (Bom). I.T.A .No.-1476/Del/2014 Richa Industries Ltd. vs ACIT Page 7 of 8 13 NDT Systems v. ITO [2014] 363 ITR 602 (Bom) 15 Ritu Investments (P) Ltd. v. Deputy CIT [2012] 345 1TR214 (Delhi). 16 Amrit Feeds Ltd. v. Asst. CIT [2012] 344 ITR 187. (Cal) 18 ITO v. Nawab Mir Barkat Ali Khan Bahadur [1974J 97 ITR 239 (SC). 19 Asst. CIT v. ICICI Securities Primary Dealership Ltd. [2012] 348 ITR 299 (SC). 20 CIT v. Usha International Ltd. [2012] 348 iTR 485 (Delhi). 26 ABHA GUPTA Vs. DCIT [2016] 385 ITR 452 (Del) 27 ALLIED STRIPS LTD. vs. ACIT [2016] 384 ITR 424 (Del) 34 SUN PHARMACEUTICAL IND…

Shri Debabhash Dey, Kolkata vs. ITO, WD, 56(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1242/KOL/2016[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri P.M. Jagtap

Section 143(3)Section 148Section 44A

…this contention, he relied on the decision of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator of India Limited reported in 320 ITR 561 as well as the decision of the Hon’ble Calcutta High Court in the case of Manmohan Kedia –vs.- ITO reported in 344 ITR 187. 6. The ld. D.R., on the other hand, strongly relied on the impugned order of the ld. CIT(Appeals) in support of the revenue’s case on this issue and contended that the assessment having been reopened by the Assessing Officer on the new issues, which had not been specifically decided in the assessment originally completed under section 143(3) as…

D.C.I.T Cir - 2, Kolkata vs. M/S West Bengal Fisheries Corporation Ltd, Kolkata

In the result, the appeal of the Revenue is dismissed, while the Cross Objection of the assessee is allowed

ITA 476/KOL/2013[2005-06]Status: DisposedITAT Kolkata07 Sept 2016AY 2005-06

Bench: Shri P.M. Jagtap & Shri S.S. Vishwanethra Ravi

Section 143(3)

M/S. Paswara Electronics Pvt. Ltd., Ghaziabad vs. ITO, New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 371/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Ms. Susan D. George, Sr. DR

Section 80I

…er years and there was no change in the facts. The ld. AR relied on the decisions in the case of CIT Vs. Delhi Press Patra Prakashan Ltd [2013] 355 ITR 1 [Del], Velayudhaswamy Spinning Mills P. Ltd Vs. ACIT [2012] 340 ITR 477 [Mad] and Amrit Fees Ltd Vs. ACIT 344 ITR 187 [Cal]. The ld. AR further submitted that the ld. CIT(A) was not justified in coming to a haste and arbitrary conclusion without appreciating the facts and circumstances of the case 2 and the written submissions of the assessee placed on record. The ld. AR also submitted that the claim of exemption u/s 80IC of the Act has been rejected on the bas…

Atul Kumar Dalmia, Kolkata vs. I.T.O WD - 33(3), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1907/KOL/2013[2006-07]Status: DisposedITAT Kolkata03 Dec 2015AY 2006-07

Bench: Shri M. Balaganesh, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: Shri K.M.Roy, FCAFor Respondent: Shri Sanjit Kr. Das, JCIT

Section 143(3)Section 148Section 44A

…se of CIT-vs- Kelvinator of India 320 ITR 561(SC). The ld. Counsel has also submitted various Tribunal’s decision which followed the said decision of the Hon’ble Supreme Court stated supra including the Hon’ble Jurisdictional High Court at Kolkata reported in 344 ITR 187 (Cal) in the case of Amrit Feeds Ltd. –vs- ACIT. It is true that after 1st April, 1989, the AO has power to reopen 5. provided there is any tangible material to come to the conclusion that Assessment Year: 2006-07 there is escapement of income from assessment. The Tribunal in Mumbai “I” bench in ITA No.4282/Mum/2013 for the assessment year 2002-…

Srenik Singhvi, Kolkata vs. ACIT, Circle - 54, Kolkata

In the result, the appeal of the assessee for assessment year

ITA 1203/KOL/2011[1998-99]Status: DisposedITAT Kolkata06 Nov 2015AY 1998-99

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 147

…support of this contention, he relied on the decision of the Hon’ble Supreme Court in the case of Kelvinator India Limited reported in 320 ITR 561 as well as the decision of the Hon’ble Calcutta High Court in the case of Man Mohan Kedia –vs.- ITO reported in 344 ITR 187 (Cal.). 8. Ld. D.R., on the other hand, strongly relied on the impugned order of the ld. CIT(Appeals) in support of the revenue’s case on this issue and I.T.A. Nos. 1203, 1204, 1205 & 1206/KOL./2011 Assessment years: 1998-99, 2000-01 to 2002-2003 Page 4 of 7 contended that the assessment having been reopened by the Assessing Officer for the re…