Balmer Lawrie & Co. Ltd. v. CIT, Kol.-II

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Judgments citing Balmer Lawrie & Co. Ltd. v. CIT, Kol.-II

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, KOLKATA vs. BRITANNIA INDUSTRIES LIMITED, KOLKATA

In the result, the appeal of the revenue is partly allowed

ITA 888/KOL/2023[2018-2019]Status: DisposedITAT Kolkata26 Feb 2024AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.888/Kol/2023 Assessment Year: 2018-19 Assistant Commissioner Of Income-Tax, ………. Appellant Circle-7(1), Kolkata. Vs. Britannia Industries Ltd. (Pan: Aabcb2066P) …………….. Respondent Appearances By: Shri Abhijit Kundu, Cit (Dr) Appeared For Appellant Shri Akkal Dudhewala, Fca Appeared For Respondent . Date Of Concluding The Hearing : 19.12.2023 Date Of Pronouncing The Order : 26.02.2024 Order Per Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2018-19 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax, Nfac, Delhi [In Short Ld. “Cit(A)”] Dated 24.03.2023 Arising Out Of The Assessment Order Framed U/S 143(3) Read With Sections 143(3A) & 143(3B) Of The Act By Ao, Income Tax Department, National E-Assessment Centre, Delhi Dated 22.03.2021. 2. There Is A Delay Of 93 Days In Filing The Instant Appeal. An Application For Condonation Of Delay Has Been Filed By The Revenue Which Is Placed On Record. After Perusal Of The Same, We Notice That I.T.A. No. 888/Kol/2023 A Y: 2018-19, Britannia Industries Ltd. Though The Impugned Order Was Passed On 24.03.2023 But The Same Was Received In The Office Of The Ld. Cit(A), Kolkata On 04.08.2023 To This Effect A Certificate Is Filed By The Revenue Authorities. Considering This To Be Reasonable Cause & In The Larger Interest Of Justice, We Condone The Delay & Admit The Appeal For Adjudication.

Section 143(3)Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी संजय सरमा, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No.888/KOL/2023 Assessment Year: 2018-19 Assistant Commissioner of Income-tax, ………. Appellant Circle-7(1), Kolkata. Vs. Britannia Industries Ltd. (PAN: AABCB2066P) …………….. Respondent Appearances by: Shri Abhijit Kundu, CIT (DR) appeared for Appellant Shri Akkal Dudhewala, FCA appeared for Respondent . Date of concluding the hearing : 19.12.2023 Date of pronouncing the order : 26.02.2024 ORDER Per Manish Borad, Ac…

ACIT, CIRCLE - 7(1) , KOLKATA vs. M/S. BRITANNIA INDUSTRIES LTD., , KOLKATA

In the result, appeal of the revenue in ITA No

ITA 2644/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Oct 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri N.S. Saini, A/RFor Respondent: Shri Abhijit Kundu, CIT, D/R and Shri G

Section 115Section 143(2)Section 14ASection 250Section 92C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 2644/Kol/2018 Assessment Year: 2014-15 Assistant Commissioner of Income M/s. Britannia Industries Tax, Circle-7(1), Kolkata Vs 5/1A, Hungerford Street Kolkata - 700017 [PAN: AABCB2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 09/Kol/2020 Assessment Year: 2014-15 M/s. Britannia Industries Assistant Commissioner of 5/1A, Hungerford Street Income Tax, Circle-7(1), Vs Kolkata - 700017 Kolkata [PAN: AABCB206…

DCIT,CIRCLE-5(1). , KOLKATA vs. M/S. BALMER LAWRIE AND CO. LTD. , KOLKATA

In the result, all the appeals filed by the revenue are dismissed

ITA 370/KOL/2023[2018-19]Status: DisposedITAT Kolkata05 Sept 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18

For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 37(1)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18 I.T.A. No. 370/Kol/2023 Assessment Year: 2018-19 Deputy Commissioner of Income Tax, M/s. Balmer Lawrie and Co. Limited Circle – 5(1), Kolkata 21, N.S. Road Vs Kolkata - 700001 [PAN : AABCB0984E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई…

DCIT,CIRCLE-5(1). , KOLKATA vs. M/S. BALMER LAWRIE AND CO. LTD. , KOLKATA

In the result, all the appeals filed by the revenue are dismissed

ITA 369/KOL/2023[2017-18]Status: DisposedITAT Kolkata05 Sept 2023AY 2017-18

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18

For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 37(1)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18 I.T.A. No. 370/Kol/2023 Assessment Year: 2018-19 Deputy Commissioner of Income Tax, M/s. Balmer Lawrie and Co. Limited Circle – 5(1), Kolkata 21, N.S. Road Vs Kolkata - 700001 [PAN : AABCB0984E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई…

JCIT(OSD), CIR-5(1), KOLKATA. , KOLKATA vs. M/S. BALMER LAWRIE AND CO. LIMITED. , KOLKATA

In the result, all the appeals filed by the revenue are dismissed

ITA 368/KOL/2023[2015-16]Status: DisposedITAT Kolkata05 Sept 2023AY 2015-16

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18

For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Shri G. Hukuga Sema, CIT, D/R

Section 37(1)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 368/Kol/2023 Assessment Year: 2015-16 I.T.A. No. 369/Kol/2023 Assessment Year: 2017-18 I.T.A. No. 370/Kol/2023 Assessment Year: 2018-19 Deputy Commissioner of Income Tax, M/s. Balmer Lawrie and Co. Limited Circle – 5(1), Kolkata 21, N.S. Road Vs Kolkata - 700001 [PAN : AABCB0984E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई…

DCIT, CIR-5(1), KOLKATA. , KOLKATA vs. M/S. BALMER LAWRIE AND CO LTD. , KOLKATA

In the result, appeal of the Revenue is dismissed

ITA 259/KOL/2023[2013-14]Status: DisposedITAT Kolkata24 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Akkal Dudhwewala, FCA, ARFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR

Section 115JSection 143(3)Section 37(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Deputy Commissioner of Balmer Lawrie & Co. Ltd., Vs. Income-tax, Circle-5(1), 21, N. S. Road, Kolkata-700001 Kolkata (PAN: AABCB0984E) (Appellant) (Respondent) Present for: Appellant by : Shri Akkal Dudhwewala, FCA, AR Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 17.05.2023 Date of Pronouncement : 24.05.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of Ld. CIT(A…

ACIT CIR -4(2) (1) , THANE vs. M/S. MUKTI GOLD PVT. LTD, MUMBAI

Appeal is partly allowed for statistical purpose and the assessee’s C

ITA 1804/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2023AY 2017-18

Section 143(3)Section 37(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A. No. 1804/Mum/2022 (A.Y. 2017-18) ACIT, Cir-4(2)(2), Mumbai M/s Mukti Gold Pvt. Ltd. Room No. 642, A-103,104,105, 6th Floor, Glitz mall, Aaykar Bhavan, Vs. Kalbadevi Road, M.K. Road, Mumbai-400020 99, Vithalwadi, Mumbai-400002 PAN AAHCM9068J (Appellant) (Respondent) C.O. No. 116/Mum/2022 (A.Y. 2017-18) M/s Mukti Gold Pvt. Ltd. Vs. ACIT, Cir-4(2)(2), Mumbai A-103,104,105, Room No. 642, Glitz mall, 6th Floor, Kalbadevi Road, Aaykar Bhavan, 99, Vithalwadi, M.K. Road, Mumbai-400002 Mu…

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

…ITA No. 232/GAU/2019 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI BENCH’ AT KOLKATA, [Virtual Court Hearing] Before Shri A.T. Varkey, Judicial Member & Shri Manish Borad, Accountant Member I.T.A. No. 232/GAU/2019 Assessment Year: 2014-2015 Greenply Industries Limited,.......................................................Appellant Makum Road, P.O. Tinsukia, Assam-786125 [PAN: AAACG7284R] -Vs.- Assistant Commissioner of Income Tax,.....................................Respondent Circle-Tinsukia, Aayakar Bhawan,…

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

M/S. HICKSON & DADAJEE PVT. LTD.,,MUMBAI vs. ITO-5(1)(4),, MUMBAI

In the result, appeal is partly allowed

ITA 1529/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Dec 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vipul J. ShahFor Respondent: Shri Gurbinder Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1529/Mum./2019 (Assessment Year : 2013–14) M/s. Hickson & Dadajee Pvt. Ltd. Shree Pant Bhuwan Mahasaheb Warekar Bridge ……………. Appellant Mumbai 400 007 PAN – AAACH0986M v/s Income Tax Officer ……………. Respondent Ward–5(1)(4), Mumbai Assessee by : Shri Vipul J. Shah Revenue by : Shri Gurbinder Singh Date of Hearing – 03.12.2020 Date of Order – 14.12.2020 O R D E R PER SAKTIJIT DEY. J.M. Captioned appeal has been filed by the assessee challenging the order dated…