Asst. CIT v. Alvares & Thomas

62 Taxmann.com 286Income Tax Appellate Tribunal2015#16021 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2023.

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Judgments citing Asst. CIT v. Alvares & Thomas

Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2023[2012-13]Status: DisposedITAT Bangalore18 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2012-13

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 139(1)Section 250Section 43B

…Vs. Batliboi Environmental Engineering Ltd. (141 Taxmann.com 245) (2022). She further relied on the order of Total Environment Building Systems Pvt. Ltd., Bangalore Page 15 of 16 Bangalore Bench of Tribunal in the case of ACIT Vs. Alvares & Thomas reported in 62 Taxmann.com 286 (2015) (Bang-Trib). 9. The ld. D.R. submitted that the said amount has been outstanding since long period i.e. ranging from 730 to 1460 days and there was no transaction with those creditors and as such, it should be considered that there was no claim from the creditors for payment of the same and accordingly, she supported the order of t…

Shri. M.S. Amarnath, Bangalore vs. Assistant Commissioner of Income Tax, Circle-2(3)(1), Bangalore

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

ITA 710/BANG/2020[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri George George K

For Appellant: Sri.Balram R Rao, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 143(2)Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “SMC-C” BENCH, BANGALORE Before Shri George George K, Judicial Member ITA No.710/Bang/2020 : Asst.Year 2012-2013 Sri.M.S.Amarnath The Asst.Commissioner of No.18 Prabhat Jewellers Gold Income-tax, Circle 2(3)(1) v. Bangalore. 10th D Main Jayanagar, 4th Block Bengaluru – 560 011. PAN : AAOPA6154B. (Appellant) (Respondent) Appellant by : Sri.Balram R Rao, Advocate Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Pronouncement : 11.10.2021 Date of Hearing : 08.10.2021 O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order…

ITO, Faridabad vs. Sh. Satish Kumar, Faridabad

In the result, the appeal is partly allowed for statistical

ITA 3698/DEL/2010[2007-08]Status: DisposedITAT Delhi06 Nov 2018AY 2007-08

Bench: Shri H.S. Sidhu & Dr. Mitha Lal Meena

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA.No.3698/Del./2010 Assessment Year 2007-08 ITO, Satish Kumar, Ward II(1) vs. Prop. M/s Gaurav Steels, New CGO Complex, Main Road, Mujessar, B-Block, NH-IV, Sector-24, Faridabad. Faridabad. AAVPK4726E (Appellant) (Respondent) Shri Sanjay Tripathi, Sr. DR For Revenue For Assessee Shri Somil Agarwal, Adv. Date of Hearing 31.10.2018 Date of Pronouncement 06.11.2018 ORDER PER DR. MITHA LAL MEENA, A.M. This appeal by Revenue is directed against the order dated 28.0…

ITO, Ward - 3(3), Kolkata vs. M/S. C D Steel Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 1360/KOL/2017[2013-14]Status: DisposedITAT Kolkata29 Aug 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013 14

Section 143(3)Section 271(1)(c)Section 41(1)Section 43BSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013 14 Income Tax Officer, V/s. M/s C.D. Steel Pvt. Ltd., Ward-3(3), Aayakar Commerce House, 2A Bhavan, P-7, Ganesh Chandra Avenue, 4th Floor, Room No.8E, Chowringhee Square, Esplanade, 4th Floor, Kolkata-13 Kolkata-69 [PAN No.AABCC 3442 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date of Hear…

ACIT, Circle-36, Kolkata vs. M/S Soorajmull Nagarmull, Kolkata

Appeal is dismissed

ITA 1907/KOL/2016[2001-02]Status: DisposedITAT Kolkata20 Jul 2018AY 2001-02

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2001-02 Acit, Cicle-36, Aayakar V/S. M/S Soorajmull Nagarmull, Bhawan, Poorva, 8Th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [Pan No.Aaaab 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, Fca ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date Of Hearing 20-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2001-02 Calls Into Question Correctness Of The Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 08.07.2016, Passed In Case No.142/Cit(A)/10/Cir-36/15-16/Kol, Reversing Assessing Officer’S Action Invoking Section 41(1) After Treating The Assessee’S Liability Amount Of ₹12,97,47,322/- To Be A Case Of Cessation Of Liability Assessment Order Dated 30.03.2015, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Notice At The Outset That Cit(A)’S Detailed Discussion On The Above Sole Issue Of Cessation Of Liability U/S 41(1)(A) Of The Act Reads As Follows:- “06. Decision: 1. I Have Carefully Considered The Action Of The Ld.Ao In Adding An Amount Of Rs.12,97,47,322/- U/S. 441(1) Of The Income Tax Act, 1961, On Grounds That There Was A Cessation Of Liability On The Part Of The Assessee For The Impugned Amount & That Therefore It Would Constitute Part Of The Income Of The Assessee-Firm. It Is To Be Observed That This Is The 2Nd Round Of The Assessment Order For The A.Y 2001-02, And

Section 139(2)Section 143(3)Section 148Section 250Section 41Section 41(1)Section 41(1)(a)Section 441(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2001-02 ACIT, Cicle-36, Aayakar V/s. M/s Soorajmull Nagarmull, Bhawan, Poorva, 8th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [PAN No.AAAAB 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, FCA ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date of Hearing 20-07-2018 घोषणा क" तार"ख/Date of Pronouncement आदे…

Krishna Enterprises, Mumbai vs. DCIT 24(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 6283/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6283/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2009-10) M/S. Krishna Enterprises बिधम/ Dcit-24(2), C-13 C/O. Bharat K. Patel & Co. Pratyakshakar Bhavan, Vs. 402, Rishikesh Apt. Opp. Bandra Kurla Comples, N.L. High School, S.V. Mumbai. Pin:400051 Road, Malad (West) Mumbai-400064 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaefk6063H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Bharat K. Patel (Ar) Revenue By: Shri Saurabh Deshpande( Dr) सुनवाई की तारीख / Date Of Hearing: 09.02.2018 घोषणा की तारीख /Date Of Pronouncement: 28.03.2018 आदेश / O R D E R

For Appellant: Shri Bharat K. Patel (AR)For Respondent: Shri Saurabh Deshpande( DR)

Section 143(2)Section 40A(2)(b)Section 41(1)Section 41ASection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6283/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2009-10) M/s. Krishna Enterprises बिधम/ DCIT-24(2), C-13 C/o. Bharat K. Patel & Co. Pratyakshakar Bhavan, Vs. 402, Rishikesh Apt. Opp. Bandra Kurla Comples, N.L. High School, S.V. Mumbai. Pin:400051 Road, Malad (West) Mumbai-400064 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAEFK6063H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Bharat K. Patel (AR) Revenue by: Shri Saurabh Deshpande( DR) सुनवाई की तारीख / Date of H…