Ajji Basha v. CIT

111 Taxmann.com 348High Court2019#2064 most cited

What is Ajji Basha v. CIT authority for?

The Commissioner (Appeals) must pass a speaking order on merits, considering the grounds raised in the assessee's appeal. They cannot dispose of an appeal by simply stating the Assessing Officer's order is self-speaking and requires no interference.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Ajji Basha v CIT · section 250(6) · speaking order · Commissioner Appeals · reasoned order · non-application of mind · grounds of appeal · assessment records · fact finding authority

Sections most often in play

Section 250Section 250(6)Section 246ASection 147Section 144Section 251(2)Section 1961Section 148

Issues it is cited on

section 250(1)section 251(2)section 246section 251(1)section 251(1)(a)section 250(4)section 246acomputer assisted scrutiny selectionsection 251reasoned ordernon-application of mindsection 250(6)

Judgments citing Ajji Basha v. CIT

Adidarshan Tradewing Private Limited, Kolkata vs. I.T.O., Ward - 12(2), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1716/KOL/2024[2012-2013]Status: DisposedITAT Kolkata21 Jan 2025AY 2012-2013

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144Section 234ASection 234BSection 250Section 250(6)Section 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1716/KOL/2024 Assessment Year: 2012-13 Adidarshan Tradewing Private I.T.O., Ward -12(2), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AAJCA6493K Appearances: Assessee represented by : Rakesh Jain, AR. Department represented by : S. Datta, CIT DR. Date of concluding the hearing : January 13th, 2025 Date of pronouncing t…

Laxmi Narayan Packaging Industries, Guwahati vs. The Income Tax Officer, Ward - 2(1), Guwahati

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 60/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 133ASection 143(3)Section 250Section 80

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 60/GTY/2024 Assessment Year: 2017-18 Laxmi Narayan Packaging Income Tax Officer, Ward- Industries Vs. 2(1), Guwahati (Appellant) (Respondent) PAN: AADFL0516B Appearances: Assessee represented by: Ramesh Goenka Adv. Department represented by: Kausik Ray, JCIT Date of concluding the he…

Suryadeo Prasad, Siwan vs. ITO Ward-2 (3), Siwan

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 82/PAT/2023 Assessment Year: 2017-18 Suryadeo Prasad ITO, Ward-2(3), Siwan Vs. (Appellant) (Respondent) PAN: AKBPP7767L Appearances: Assessee represented by: Sanjeev Kr. Anwar, Adv. Department represented by: Sh. Ajay Kr. Shukla, JCIT (Sr. DR). Date of concluding the hearing : December 18th, 2024 Date of pronouncing the…

Archana, Patna vs. ITO, Ward- 4 (1), Patna

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 338/PAT/2023[2013-14]Status: DisposedITAT Patna07 Jan 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 147Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शर्मा, न्यमययक सदस्य एवं श्री राकेश ममश्रा, लेखा सदस्य के समक्ष Before Shri SONJOY SARMA, JUDICIAL MEMBER & Shri RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 338/PAT/2023 Assessment Year: 2013-14 Archana ITO, Ward-4(1), Patna Vs. (Appellant) (Respondent) PAN: AFYPA0862P Appearances: Assessee represented by :None. Department represented by:Sh. Ajay Kr. Shukla, JCIT (Sr. DR). Date of concluding the hearing: December 18th, 2024 Date of pronouncing the order : January 7th, 2025…

Manik Pal, North 24 Parganas vs. ITO, Ward 33(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1968/KOL/2024[2018-19]Status: DisposedITAT Kolkata07 Jan 2025AY 2018-19

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1968/KOL/2024 Assessment Year: 2018-19 Manik Pal ITO, Ward-33(2), Kolkata Vs. (Appellant) (Respondent) PAN: AQCPP4551B Appearances: Assessee represented by : P. Himmatsinghka, AR Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR and Somnath Das Biswas, Sr. DR. Date of concluding the hearing : December 18th, 2024 Date of pro…

Avr Storage Tank Terminals Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 1350/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Dipran Mukherjee, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 115BSection 139(1)Section 143(3)Section 144BSection 234ASection 234BSection 234CSection 244ASection 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 AVR Storage Tank Terminals Deputy Commissioner of Private Limited Income Tax, Circle 11(1), Vs 232/A, Acharya Jagadish Aaykar Bhavan, P-7, Chandra Bose Road Minto Park Chowringhee Square, Kolkata - 700030 (West Bengal) Kolkata-700069 (Appellant) (Respondent) PAN: AAFCA6801R Present for: Appellant by : Shri Dipran Mukherjee, AR Respondent by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 12.09.2024 Date of Pronouncement: 06.12.2024 O R D E R P…

Provash Adhikari, Kolkata vs. ITO, Ward 46(4), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 148/KOL/2024[2011-12]Status: DisposedITAT Kolkata29 Nov 2024AY 2011-12

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 147Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 148/KOL/2024 Assessment Year: 2011-12 Provash Adhikari ITO, Ward-46(4), Kolkata Vs. (Appellant) (Respondent) PAN: AGTPA0795R Appearances: Assessee represented by : None. Department represented by : Sanjoy Paul, Addl. CIT, Sr. DR. Date of concluding the hearing : September 12th, 2024 Date of pronouncing the order : November 29th, 2024 ORDER PER…

Unisys Softwares and Holding Ind. Ltd., Kolkata vs. DCIT, Cir. 8(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 43/KOL/2024[2011-12]Status: DisposedITAT Kolkata27 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Subhendu Datta, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Unisys Softwares And Holding Deputy Commissioner of Ind. Ltd., Income Tax, 75C, Park Street, Basement, Vs Circle-8(2), Kolkata, Kolkata - 700016 Aayakar Bhawan, P-7, (PAN: AABCC1191Q) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Subhendu Datta, CIT-DR Date of Hearing : 02.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the…

Tejas Transcom (P) Ltd., Burdwan West vs. I.T.O., Ward - 1(2), Durgapur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1387/KOL/2024[2010-2011]Status: DisposedITAT Kolkata20 Sept 2024AY 2010-2011

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2010-11

For Appellant: NoneFor Respondent: P.P. Barman, Addl. CIT, Sr. DR
Section 144Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Tejas Transcom (P) Limited, ITO Ward 1(2), Durgapur, C/o S.N. Ghosh & Associate, Aaykar Bhavan, Durgapur, Advocates, “Sagar Mansion”, 2, Aayakar Bithi, City Centre, Garstin Place, 2nd Floor, Suite Vs P.O. & P.S. Durgapur, Nos. 202 & 203, Hare Street, Dist, Paschim Burdwan- Kolkata - 700001 713216 (PAN: AACCT5255B) (Appellant) (Respondent) Present for: Appellant by : None Respondent by : P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 18.09.2024 Date…

Giasuddin Shaikh, Murshidabad vs. ACIT, Circle - 42, Murshidabad

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

ITA 1134/KOL/2024[2017-2018]Status: DisposedITAT Kolkata10 Sept 2024AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: NoneFor Respondent: Shri Pradip Biswas, Addl. CIT
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Giasuddin Shaikh, Asst. Commissioner of Beniagram, Income Tax, Dist. Murshidabad - 742212 Vs Circle 42, Murshidabad, (PAN: AWMPS8476R) Aayakar Bhawan, 57, R.N. Tagore Road, Baharampore, Murshidabad - 742101 (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 10.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the asses…

Archana Baid, Silchar, Assam vs. I.T.O., Ward - 34(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1135/KOL/2024[2013-2014]Status: DisposedITAT Kolkata05 Sept 2024AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Manish Pugalia, AdvocateFor Respondent: Pradip Biswas, Addl. CIT
Section 144BSection 147Section 148Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Archana Baid, ITO, Ward 34(1), Kolkata, 2nd Floor, Sadar Ghat, Aayakar Bhawan Poorva, Manoranjan Complex, Vs 110 Shantipally, Silchar - 788001 EM Bypass, (PAN: AKIPM4382P) Kolkata - 700107 (Appellant) (Respondent) Present for: Appellant by : Manish Pugalia, Advocate Respondent by : Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 05.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the asse…

M/S. Victor Commercial Co. Ltd., Kolkata vs. ACIT, CC - 1(2), Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1127/KOL/2024[2010-2011]Status: DisposedITAT Kolkata27 Aug 2024AY 2010-2011

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2010-11 M/S Victor Commercial Co. Acit, Central Circle-1(2), Ltd., Kolkata, C/O. M/S Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3Rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (Pan: Aabcv0011C) (Appellant) (Respondent)

For Appellant: S. Jhajaria, ARFor Respondent: Pradip Biswas, Addl. CIT
Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2010-11 M/s Victor Commercial Co. ACIT, Central Circle-1(2), Ltd., Kolkata, C/o. M/s Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (PAN: AABCV0011C) (Appellant) (Respondent) Present for: Appellant by : S. Jhajaria, AR Respondent by : Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 27.08.2024 O R D E R PER…

Ramakrishna Rao, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, the appeal of the assessee is allowed

ITA 541/KOL/2024[2020-21]Status: DisposedITAT Kolkata12 Jun 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Ramakrishna Rao Chintalapudi Income Tax Officer, Ward- C/o, Subash Agarwal & 2(3), Alipurduar Associates, Advocates, Siddha Vs Gibson, 1, Gibson Lane, Suite 213, 2nd floor, Kolkata-700069. (PAN: AQEPC5978R) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agarwal, Advocate Respondent by : Shri Sailen Samadder, Addl. CIT, Sr. DR Date of Hearing : 05.06.2024 Date of Pronouncement : 12.06.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEM…

Anil Kumar Poddar, Kolkata vs. ITO, Ward-43(2), Kolkata

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

ITA 260/KOL/2024[2015-16]Status: DisposedITAT Kolkata24 Apr 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: N o n eFor Respondent: Shri Subhro Das, Addl. CIT
Section 10(38)Section 143(3)Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Anil Kumar Poddar Income Tax Officer, Ward- Room No. 7(7A), Block ‘E’, 43(2), Kolkata Mercantile Building, 9/12, Vs. lal Bazar Street, Kolkata- 700001. (PAN: AJJPP9768L) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Subhro Das, Addl. CIT Date of Hearing : 23.04.2024 Date of Pronouncement : 24.04.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. Comm…

Mugundhan Projects Private Limited, Chennai vs. ACIT Corporate Circle 4(1), Chennai

In the result, the appeal filed by the assessee in ITA no

ITA 3131/CHNY/2017[2012-13]Status: DisposedITAT Chennai05 Dec 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kocharआयकर अपील सं./Ita No.3131/Chny/2017 "नधा"रण वष" /Assessment Year: 2012-13 V. M/S.Mugundhan Projects Private The Assistant Commissioner Limited, Of Income Tax, 20/12,Nedunchezian Street, Corporate Circle 4(1), Nehru Nagar,Guindy, Chennai-600 034. Chennai. [Pan: Aafcm 3266 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 133ASection 250(6)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, ’""’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3131/Chny/2017 "नधा"रण वष" /Assessment Year: 2012-13 v. M/s.Mugundhan Projects Private The Assistant Commissioner Limited, of Income Tax, 20/12,Nedunchezian Street, Corporate Circle 4(1), Nehru Nagar,Guindy, Chennai-600 034. Chennai. [PAN: AAFCM 3266 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N.Kaushik Advocate…