Amal Kumar Ghosh v. Asstt. CIT

361 ITR 458High Court2014#3017 most cited

What is Amal Kumar Ghosh v. Asstt. CIT authority for?

The selection of cases for scrutiny must be completed within the time prescribed by CBDT instructions. The department is bound by its own standards and cannot act with discrimination or selectively apply them.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Amal Kumar Ghosh · section 143(2) · CBDT instructions · selection of cases for scrutiny · time limit for selection · binding circulars · discrimination by department

Also reported as

45 Taxmann.com 482225 Taxmann 229

Sections most often in play

Section 143(2)Section 124(3)Section 250Section 10(15)(iv)(h)Section 10(34)Section 10(38)Section 111ASection 112

Issues it is cited on

section 119(2)(a)section 5(8)principal director general of income-taxsection 119(2)section 124(3)closely held companyjdasection 124accumulated profitssection 144asection 119retracted statement

Judgments citing Amal Kumar Ghosh v. Asstt. CIT

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

…n 143(2). While giving its finding, the Hon'ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon'ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh (2014) 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon'ble Court referred to the decision of Hon'ble Chhattisgarh High Court in the case of SunitaFinlease Ltd (supra), which are as under. 7. We have considered the r…

Tata Aig General Insurance Company Limited, Mumbai vs. Assistant Commissioner of Income-Tax-8(3)(1), Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

…n 143(2). While giving its finding, the Hon'ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon'ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh (2014) 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon'ble Court referred to the decision of Hon'ble Chhattisgarh High Court in the case of SunitaFinlease Ltd (supra), which are as under. 7. We have considered the r…

Subodh Adhikary, Kolkata vs. ITO, Ward 51(1), Kolkata

Appeal of the assessee is allowed

ITA 669/KOL/2024[2015-16]Status: DisposedITAT Kolkata07 Jan 2026AY 2015-16

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 56(2)(vii)

…ies. We also note that the Ld. Pr. Commissioner of Income Tax has accorded the approval in a mere mechanical manner which is in clear violation of the CBDT InstructionsNo.20/2015. 6.5 The Hon’ble Calcutta High Court in the case of Amal Kumar Ghosh reported in 361 ITR 458 (Cal.) discussed the purpose behind the CBDT Circulars. The relevant observations of the Hon’ble Calcutta High Court are as under: “…..Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said that the depart…

Income Tax Officer, Ward - 42(1), Murshidabad vs. Abhoy Kumar Jain, Aurangabad, Jangipur

In the result, appeal of the revenue is dismissed

ITA 2022/KOL/2025[2017-2018]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2022/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Ito Ward-42(1), Murshidabad Vs Abhoy Kumar Jain, 39, R.N.Tagore Road, Berhampur, Murshidabad Pan No. :Acopj 2370 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue By : Shri Dheeraj, Sr.Dr निर्धाररती की ओर से /Assessee By None सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 09/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 01.07.2025 For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Sr. Dr That The Ld.Cit(A) Has Quashed The Assessment, Insofar As He Has Held That Notice U/S.143(2) Of The Act Was Not In Compliance With The Instruction Issued By The Cbdt In Instruction No. 1/2011 [F. No. 187/12/2010-It(A-I)], Dated 31- 1-2011. It Was The Submission That The Assessee Has Not Intimated This Defect Before The Assessing Officer In Line With The Provisions Of Section 124(3) Of The Act. It Was The Prayer That The Order Of The Ld.Cit(A) Be Reversed & That Of The Ld.Ao Be Restored. 3. We Have Considered The Rival Submissions & Perused The Order Of The Ld. Cit(A). A Perusal Of The Order Of The Ld. Cit(A) Shows That The Ld.

For Respondent: Shri Dheeraj, Sr.DR
Section 124(3)Section 143Section 143(2)

…High Court by referring to the judgment passed by Hon'ble the Supreme Court in UCO Bank's case (supra). 11. To the same effect is the judgment passed by the Calcutta High Court in Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458/[2014] 105 DTR 351, wherein it has been held that during the financial year 2004-05, the selection of case for scrutiny had to be completed within 3 months of the date of filing of return. In that case, return was filed on 29- 10-2004 and selection of case for scrutiny was done on 6-7-2005 i.e. the beyond the period of three months. It was held t…

Shib Nath Ghosh, Berhampore vs. I.T.O., Ward - 42(1), Murshidabad

In the result, the appeal of the assessee is allowed

ITA 1812/KOL/2024[2018-2019]Status: DisposedITAT Kolkata29 Nov 2024AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 1812/Kol/2024 Assessment Year: 2018-19 Shib Nath Ghosh Income Tax Officer, Ward 42(1), 16, Peary Mohan Sen Road, Vs Mursidabad,39, R.N. Tagore Road, Berhampore, Berhampore, Dist. Murshidabad (Wb), Murshidabad-742101 Pin-742101 [Pan :Aelpg4724N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Pradip Biswas, DR
Section 119Section 143(2)Section 143(3)Section 144B

…iscal law so that undue hardship may not be caused to the assessee and the fiscal laws may be correctly applied. Similarly, the ld. Counsel for the assessee relied on the decision of Calcutta High Court in the case of Amal Kumar Ghosh vs. ACIT and Ors. (2014) 361 ITR 458 (Cal), wherein the Hon'ble Court held that circulars issued by CBDT u/s 119 of the Act are binding upon the department. The ld. Authorised Representative, further prayed that the notice issued u/s 143(2) of the Act may kindly be held as invalid and the assessment framed by the ld. AO may kindly be quashed. 8. Arguing on the second limb of his au…

Lavanya Estates Private Limited, Patna vs. Itw Ward 2 (1) Patna, Patna

In the result, the appeal of the assessee is allowed

ITA 342/PAT/2023[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rajesh Kumari.T.A. No. 342/Pat/2023 Assessment Year: 2017-18 Lavanya Estates Private Limited Vs Income Tax Officer, Kasim Colonydargah Road Ward 2(1), Mahendru, Sultanganj, Lok Nayak Bhawan, Dakbanglow, Patna-800 001 Patna, Bihar-800 006 [Pan : Aadcl0333R] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ajay Kr. Shukla, DR
Section 142(1)Section 143(2)Section 143(3)Section 154

…of Income Tax has accorded the approval in a mere mechanical manner which is in clear violation of the CBDT Instructions No.20/2015. Lavanya Estates Private Limited; A.Y. 2017-18 6.5 The Hon’ble Calcutta High Court in the case of Amal Kumar Ghosh reported in 361 ITR 458 (Cal.) discussed the purpose behind the CBDT Circulars. The relevant observations of the Hon’ble Calcutta High Court are as under: “…..Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said that the depart…

Sri Rudraprasad Mandal, Medinipur vs. DCIT, Cir. 27(1), Haldia

In the result, appeal of the assessee is allowed

ITA 702/KOL/2024[2017-18]Status: DisposedITAT Kolkata08 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 40A(3)

…ies. We also note that the Ld. Pr. Commissioner of Income Tax has accorded the approval in a mere mechanical manner which is in clear violation of the CBDT InstructionsNo.20/2015. 6.5 The Hon’ble Calcutta High Court in the case of Amal Kumar Ghosh reported in 361 ITR 458 (Cal.) discussed the purpose behind the CBDT Circulars. The relevant observations of the Hon’ble Calcutta High Court are as under: “…..Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said thatthe departm…

Rohtang Commercial Pvt. Ltd., Kolkata vs. ITO, Ward-2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 331/KOL/2024[2017-18]Status: DisposedITAT Kolkata14 May 2024AY 2017-18

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Sonjoy Sarma, JM] I.T.A. No. 331/Kol/2024 Assessment Year: 2017-18 Rohtang Commercial Private Ltd. Vs. Income Tax Officer, Ward-2(1), Kolkata 2, Ganesh Chandra Avenue, 2nd Floor, Bow Bazar, Kolkata-700013. (PAN: AACCR4337E) Appellant Respondent Date of conclusion of Hearing 01.05.2024 Date of Pronouncement 14.05.2024 For the Assessee Shri Miraj D. Shah, AR For the Respondent Shri Abhijit Adhikary, Addl. CIT ORDER Per Shri Rajesh Kumar, AM Appeal filed by the assessee is against the order of Ld. CIT(A), National Faceles…

Cummins Technologies India (P) Ltd., Dewas vs. ACIT Circle 1(1), Ujjain

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

…urt of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458 dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd. (supra), which are as under: 7. We have considered the rival…

Wilson Engineering Industries (P) Ltd., Kolkata vs. DCIT, Cir-1(2), Kolkata.

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

ITA 831/KOL/2023[2014-15]Status: DisposedITAT Kolkata12 Oct 2023AY 2014-15

Bench: Sri Rajesh Kumar

Section 142(1)Section 2(24)(x)Section 36(1)(va)

…ies. We also note that the Ld. Pr. Commissioner of Income Tax has accorded the approval in a mere mechanical manner which is in clear violation of the CBDT InstructionsNo.20/2015. 6.5 The Hon’ble Calcutta High Court in the case of Amal Kumar Ghosh reported in 361 ITR 458 (Cal.) discussed the purpose behind the CBDT Circulars. The relevant observations of the Hon’ble Calcutta High Court are as under: “...Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said that the depart…

Shri Mayur Bansal, Gwalior vs. The DCIT, Central, Bhopal

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

…urt of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458 dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd. (supra), which are as under: 7. We have considered the rival…

Shri Ishak, Indore vs. The ITO 5(4), Indore

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

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…urt of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458 dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd. (supra), which are as under: 7. We have considered the rival…

Panjit Basak, Kolkata vs. ITO, Kolkata

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

ITA 358/KOL/2023[2017-18]Status: DisposedITAT Kolkata18 Jul 2023AY 2017-18

Bench: Sri Rajesh Kumar & Sonjoy Sarma

…ies. We also note that the Ld. Pr. Commissioner of Income Tax has accorded the approval in a mere mechanical manner which is in clear violation of the CBDT InstructionsNo.20/2015. 6.5 The Hon’ble Calcutta High Court in the case of Amal Kumar Ghosh reported in 361 ITR 458 (Cal.) discussed the purpose behind the CBDT Circulars. The relevant observations of the Hon’ble Calcutta High Court are as under: “…..Mrs. Gutgutia, learned Advocate submitted that the circulars are not meant for the purpose of permitting the unscrupulous assessees from evading tax. Even assuming, that to be so, it cannot be said that the depart…

Mickey Shrivastva, Raipur vs. Assistant Commissioner of Income Tax -3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

…framed by the AO on the basis of invalid notice issued u/s.143(2) of the Act, deserves to be quashed. To support his contentions, ld. AR relied on the following case laws :- i) Indian Oil Corporation Ltd., [21004] 267 ITR 272 (SC); ii) Amal Kumar Ghosh [2014] 361 ITR 458 (Cal HC); Crystal Phosphates Ltd. [2023] 332 CTR 215 (P&H HC); iii) iv) Sunita Finlease Ltd. [2011] 330 ITR 491 (Chhattisgarh HC); v) Ravi Sherwani, ITA No.64/RPR/2020, order dated 29.05.2023; vi) Sudhir Kumar Agrawal, ITA No.158/RPR/2017, order dated 17.10.2022/[2023] 221 TTJ 687 (Raipur-Trib); and vii) Durga Manikanta Traders, ITA No.59/RPR/201…

M/S Mata Road Carriers, Raipur (Cg) vs. The Deputy Commissioner of Income Tax, Raipur (Cg)

In the result, appeal of the assessee is allowed

ITA 79/BIL/2016[2011-12]Status: DisposedITAT Raipur10 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri N.C.Roy, Sr. DR
Section 143(2)Section 143(3)

…framed by the AO on the basis of invalid notice issued u/s.143(2) of the Act, deserves to be quashed. To support his contentions, ld. AR relied on the following case laws :- i) Indian Oil Corporation Ltd., [21004] 267 ITR 272 (SC); ii) Amal Kumar Ghosh [2014] 361 ITR 458 (Cal HC); Crystal Phosphates Ltd. [2023] 332 CTR 215 (P&H HC); iii) iv) Sunita Finlease Ltd. [2011] 330 ITR 491 (Chhattisgarh HC); v) Ravi Sherwani, ITA No.64/RPR/2020, order dated 29.05.2023; vi) Sudhir Kumar Agrawal, ITA No.158/RPR/2017, order dated 17.10.2022/[2023] 221 TTJ 687 (Raipur-Trib); and vii) Durga Manikanta Traders, ITA No.59/RPR/201…

M/S. Practo Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92D

…urt of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon'ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh v. Asstt. CIT [2014] 45 taxmann.com 482/225 Taxman 229 (Mag.)/361 ITR 458 dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon'ble Court referred to the decision of Hon'ble Chhattisgarh High Court in the case of Sunita Finlease Ltd. (supra), which are as under: IT(TP)A No.154/Bang/2022 Page…

M/S. Ri-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 193/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…n 143(2). While giving its finding, the Hon’ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh [2014] 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd (supra), which are as under: 7. We have considered the…

M/S. Re-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 192/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…n 143(2). While giving its finding, the Hon’ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh [2014] 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd (supra), which are as under: 7. We have considered the…

M/S. Ri-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 191/GTY/2020[2013-14]Status: DisposedITAT Guwahati31 May 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…n 143(2). While giving its finding, the Hon’ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh [2014] 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd (supra), which are as under: 7. We have considered the…

M/S. Ri-Kynjai Serenity by the Lake, Shillonh vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 190/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…n 143(2). While giving its finding, the Hon’ble High Court of Chhattisgarh placed reliance on the decisions in the case of UCO Bank (supra) and Nayana P. Dedhia (supra). 13.5 Hon’ble jurisdictional High Court of Calcutta in the case of Amal Kumar Ghosh [2014] 361 ITR 458 (Cal) dealt with the issue relating to CBDT circular which according to the Department cannot defeat the provisions of law. While giving its observations and finding on the issue, the Hon’ble Court referred to the decision of Hon’ble Chhattisgarh High Court in the case of Sunita Finlease Ltd (supra), which are as under: 7. We have considered the…

Amal Kumar Ghosh v. Asstt. CIT (361 ITR 458) — Cited in 39 Judgments | BharatTax