Bodhisattva Chattopadhyay v. CIT

111 Taxmann.com 374Reported decision2019#12062 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 234B Section 234D Section 5(2)Section 6(1)

Judgments citing Bodhisattva Chattopadhyay v. CIT

PUSPENDU SEKHAR NANDY,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1) INTERNATIONAL TAXATION, KOLKATA, KOLKATA

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

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 167/Kol/2024 Assessment Year: 2016-17 Shri Puspendu Sekhar Nandy Vs. ACIT, IT, Circle-2(1), Kolkata (PAN: AEUPN 1239 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 29.04.2025 क" "त"थ Date of Pronouncement/ 15.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Nageswar Rao, A. R "नधा"रती क" ओर से For the revenue / रा…

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

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

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 41/KOL/2024 Assessment Year: 2016-17 Shri Santanu Sanyal..............................................................Appellant [PAN: AIOPS 0078 A] Vs. ACIT, Cir.-2(1), Kolkata.........................................................Respondent Appearances: Assessee represented by: Nageswar Rao, A/R. Department represented by: P.P. Ba…

DURGA PRASAD SANA,SRIKAKULAM vs. ITO, (INTERNATIONAL TAXATION), VIZAG

In the result, appeal of the assessee is allowed

ITA 382/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Aug 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-It No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.Tax), Srikakulam Vizag [Pan No. Bdrps6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee By: Shri Nageswar Rao, Ar राजस्‍वजस्‍व द्वारा /Revenue By: Shri Shakeer Ahamed, Dr ई की तारीखरीख/Date Of Hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement On: 16/08/2023 घोषणा

For Appellant: Shri Nageswar Rao, ARFor Respondent: Shri Shakeer Ahamed, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-IT No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.tax), Srikakulam Vizag [PAN No. BDRPS6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri Nageswar Rao, AR राजस्‍वजस्‍व द्वारा /Revenue by: Shri Shakeer Ahamed, DR ई की तारीखरीख/Date of hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement o…