Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust v. ADIT

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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.

Judgments citing Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust v. ADIT

International Seaport (Haldia) Private Limited, Kolkata vs. DCIT, Circle - 12(1), Kolkata

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

ITA 171/KOL/2023[2017-18]Status: DisposedITAT Kolkata28 Jun 2023AY 2017-18

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 1Section 142(1)Section 143(3)Section 144Section 271(1)(b)Section 272ASection 272A(1)Section 272A(1)(d)Section 274

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 171/KOL/2023 Assessment Year: 2017-18 International Seaport (Haldia) Private Limited……..Appellant [PAN: AAACI 9468 D] Vs. ACIT, Circle-12(1), Kolkata...................................Respondent Appearances by: Sh. Somnath Ghosh, Adv., appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date…

Swati Jignesh Jain, Mumbai vs. ITO 20(3) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1971/MUM/2021[2014-15]Status: DisposedITAT Mumbai14 Jun 2022AY 2014-15

Section 131Section 143(3)Section 147Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Smt. Swati Jignesh Jain Vs. ITO 20(3)(1) W/o. Jignesh Jain, 151 Mumbai Makecha Building Piramal Chambers Jhambhinaka Lalbaugh, Mumbai-400 012 Near Collectors Office Thane (W) Maharashtra- 400 601 PAN/GIR No.AHRPJ7383F (Appellant) .. (Respondent) Assessee by Shri Himanshu Gandhi Revenue by Shri B.K. Bagchi Date of Hearing 09/06/2022 Date of Pronouncement 14/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1971/Mum/2021 for A.Y.2014-15 arises out…

Salasar Derivatives Pvt. Ltd, Mumbai vs. ITO WD 8(1) (4), Mumbai

In the result, appeal of the assessee is allowed

ITA 1916/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Jun 2022AY 2016-17

Bench: The Ld. Ao On 29/05/2018 Being The Scheduled Date Of Hearing. However, On 30/05/2018, The Assessee Had Duly Appeared & Submitted The Relevant Papers Physically Before The Ld. Ao. However, The Ld. Ao Proceeded To Levy Penalty U/S.271(1)(B) Of The Act For Non-Compliance On The Scheduled Date Of Hearing & Levied Penalty Of Rs.10,000/- Thereon Vide Order U/S.271(1)(B) Of The Act Dated 13/05/2019. This Penalty Was Upheld By The Ld. Cit(A).

Section 143(3)Section 271(1)(b)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Salasar Derivatives Pvt. Vs. ITO Ward 8(1)(4) NFAC Ltd., CIT Appeals/AO-NFAC B-401, Naman Midtown New Delhi Senapati Bapat Marg Lower Parel, Mumbai – 400 013 PAN/GIR No.AAMCS2431G (Appellant) .. (Respondent) Assessee by None Revenue by Shri B.K. Bagchi Date of Hearing 09/06/2022 Date of Pronouncement 14/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1916/Mum/2021 for A.Y.2016-17 arises out of the order by the ld. Commissioner of Income T…