Assam Co. Ltd. v. Union Of India

150 Taxmann 571High Court2006#10442 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Assam Co. Ltd. v. Union Of India

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

…आयकर अपीलीय अधिकरण गुवाहाटी 'डीबी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 ACIT, Circle-3, Guwahati……………..........................Appellant Vs. M/s. Arihant International Limited...………………..Respondent [PAN: AAECA 5555 B] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. Akkal Dudhwewala, Adv., appeared on behalf of the…

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ITA No.299/Bang/2019 Shri J.M. Vrushabendraiah, Hospete IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Shri J.M. Vrushabendraiah N C Colony Near State Bank of Hyderabad ACIT Circle-1 Vs. Hospete 583 201 Bellary PAN NO : AAWPV6572E APPELLANT RESPONDENT Appellant by : Shri Srihari Kutsa, A.R. Respondent by : Shri Narayana K.R., D.R. Date of Hearing : 13.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed aga…

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.554 & 555/Bang/2018 Assessment years : 2006-07 & 2007-08 Sunita Madhok, Vs. The Assistant Commissioner L/R of late Sri Romesh Madhok, of Income Tax, # 327, 5th Main Road, 1st Block, Circle 1(2)(1), Koramangala, Bengaluru. Bangalore – 560 004. PAN: ABJPM 9641D APPELLANT RESPONDENT Appellant by : Shri H.N. Khincha, CA Respondent by : Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.08.2021 Date of Pronouncement : 11.10.2021 O R D E R Per Ch…

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.554 & 555/Bang/2018 Assessment years : 2006-07 & 2007-08 Sunita Madhok, Vs. The Assistant Commissioner L/R of late Sri Romesh Madhok, of Income Tax, # 327, 5th Main Road, 1st Block, Circle 1(2)(1), Koramangala, Bengaluru. Bangalore – 560 004. PAN: ABJPM 9641D APPELLANT RESPONDENT Appellant by : Shri H.N. Khincha, CA Respondent by : Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.08.2021 Date of Pronouncement : 11.10.2021 O R D E R Per Ch…

INCOME TAX OFFICER, WARD - 3(2)(3), BANGALORE vs. SRI MADE GOWDA THIBBE GOWDA, BANGALORE

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2008-09 The Income Tax Officer, Vs. Sri Made Gowda Thibbe Gowda, Ward 3(2)(3), No.290, BEML Layout Cross, 1st Phase, V Stage, Bangalore. Rajarajeshwarinagar, Bangalore – 560 098. PAN: AEJPG 5365D APPELLANT RESPONDENT CO No.51/Bang/2019 [in ITA No.910/Bang/2019] Assessment year : 2008-09 Sri Made Gowda Thibbe Gowda, Vs. The Income Tax Officer, Bangalore – 560 098. Ward 3(2)(3), PAN: AEJPG 5365D Bangalore. CROSS OBJECTOR RESPONDENT / APPELLANT IN APP…

SHRI. JITENDRA VIRWANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, both the appeals by the assessee are allowed

ITA 47/BANG/2021[2003-04]Status: DisposedITAT Bangalore23 Jun 2021AY 2003-04

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 46 & 47/Bang/2021 Assessment years : 2002-03 & 2003-04 Shri Jitendra Virwani, Vs. The Assistant Commissioner No.341, Embassy Woods, of Income-tax, 6A, Cunningham Road, Central Circle 1(3), Vasanth Nagar, Bangalore. Bangalore – 560 052. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.04.2021 Date of Pronouncement : 23.06.2021 O R D E R Per…

SHRI. JITENDRA VIRWANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, both the appeals by the assessee are allowed

ITA 46/BANG/2021[2002-03]Status: DisposedITAT Bangalore23 Jun 2021AY 2002-03

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 46 & 47/Bang/2021 Assessment years : 2002-03 & 2003-04 Shri Jitendra Virwani, Vs. The Assistant Commissioner No.341, Embassy Woods, of Income-tax, 6A, Cunningham Road, Central Circle 1(3), Vasanth Nagar, Bangalore. Bangalore – 560 052. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.04.2021 Date of Pronouncement : 23.06.2021 O R D E R Per…

ACIT, CENTRAL CIRCLE - 4(3), KOLKATA vs. M/S. GRD COMMODITIES LTD., , KOLKATA

In the result, the appeals of the Revenue are dismissed and the cross objections of assessee are allowed

ITA 2277/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Dec 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] It(Ss)A Nos.120 To123/Kol/2018 Assessment Years: 2009-10 To 2012-13

Section 132Section 133ASection 143Section 143(3)Section 147Section 148Section 153A

…1 IT(SS)A Nos.120-123/Kol/2018 & C.O. Nos. 123 to 126/Kol/2018 GRD Commodities Ltd., AYs- 2009-10 to 2012-13 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] IT(SS)A Nos.120 to123/Kol/2018 Assessment Years: 2009-10 to 2012-13 Assistant Commissioner of Income-tax, Vs. M/s. G R D Commodities Ltd. Central Circle-4(3), Kolkata. (PAN: AACCG1217C) Appellant Respondent & C.O. Nos. 123 to 126/Kol/2018 In IT(SS)A Nos.120 to 123/Kol/2018 Assessme…

PREMIER VYAPAAR PVT. LTD.,KOLKATA vs. ITO, WARD - 15(2), KOLKATA, KOLKATA

In the result, both the appeals of assessee are allowed

ITA 1010/KOL/2018[2007-08]Status: DisposedITAT Kolkata02 Nov 2018AY 2007-08

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] Assessment Year: 2007-08 Assessment Year: 2007-08 M/S. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), Pan: Aadcp 8876D Kolkata Appellant/Assessee Respondent/Department

Section 143(2)Section 143(3)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] Assessment Year: 2007-08 Assessment Year: 2007-08 M/s. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), PAN: AADCP 8876D Kolkata Appellant/Assessee Respondent/Department Date of Hearing 26.09.2018 Date of Pronouncement 02.11.2018 For the Appellant Shri D.S. Damle, FCA & Shri Akkal Dudhewewala, FCA, ld.ARs For the Respondent Shri P. K Srihari, CIT, ld.DR ORDER PER SHRI A.T. VARKEY, JM These appeals are preferred by the assessee against the separate orders of Ld. CIT (Appeals) , 5, Kolk…

PREMIER VYAPAAR PVT. LTD.,KOLKATA vs. ITO, WARD-15(2), KOLKATA, KOLKATA

In the result, both the appeals of assessee are allowed

ITA 1953/KOL/2017[2007-08]Status: DisposedITAT Kolkata02 Nov 2018AY 2007-08

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] Assessment Year: 2007-08 Assessment Year: 2007-08 M/S. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), Pan: Aadcp 8876D Kolkata Appellant/Assessee Respondent/Department

Section 143(2)Section 143(3)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] Assessment Year: 2007-08 Assessment Year: 2007-08 M/s. Premier Vyapaar Pvt. Ltd Vs. Income Tax Officer, Ward 15(2), PAN: AADCP 8876D Kolkata Appellant/Assessee Respondent/Department Date of Hearing 26.09.2018 Date of Pronouncement 02.11.2018 For the Appellant Shri D.S. Damle, FCA & Shri Akkal Dudhewewala, FCA, ld.ARs For the Respondent Shri P. K Srihari, CIT, ld.DR ORDER PER SHRI A.T. VARKEY, JM These appeals are preferred by the assessee against the separate orders of Ld. CIT (Appeals) , 5, Kolk…