What is Calcutta Discount Co. Ltd. v. ITO authority for?

The assessee's duty is limited to disclosing all primary, material facts necessary for assessment, including entries, documents, and other evidence. It is for the Assessing Officer to draw inferences of fact and law, and the assessee is not obligated to offer such inferences.

How many judgments cite Calcutta Discount Co. Ltd. v. ITO?

384 judgments on BharatTax cite Calcutta Discount Co. Ltd. v. ITO (41 ITR 191), spanning 2010 to 2026.

Which sections of the Income Tax Act does Calcutta Discount Co. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 142(1), Section 68, Section 151.

Calcutta Discount Co. Ltd. v. ITO (41 ITR 191)

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…the AO must apply his mind to the accounts and should not rely solely on discrepancies in incomplete data. The correctness of entries in the books of accounts needs to be verified in light of the entire evidence. 2.3 CIT vs. Calcutta Discount Co. Ltd. (1961) 41 ITR 191 (SC): The Supreme Court emphasized that any addition to income should be based on clear and cogent evidence and not on hypothetical or incomplete data. 2.4 CIT vs. M/s. D. S. S. Industries (2017) 400 ITR 568 (Cal): The court ruled that if the data relied upon for making an addition is inconsistent and flawed, such additions cannot be sustained. 3.…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…the AO must apply his mind to the accounts and should not rely solely on discrepancies in incomplete data. The correctness of entries in the books of accounts needs to be verified in light of the entire evidence. 2.3 CIT vs. Calcutta Discount Co. Ltd. (1961) 41 ITR 191 (SC): The Supreme Court emphasized that any addition to income should be based on clear and cogent evidence and not on hypothetical or incomplete data. 2.4 CIT vs. M/s. D. S. S. Industries (2017) 400 ITR 568 (Cal): The court ruled that if the data relied upon for making an addition is inconsistent and flawed, such additions cannot be sustained. 3.…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…the AO must apply his mind to the accounts and should not rely solely on discrepancies in incomplete data. The correctness of entries in the books of accounts needs to be verified in light of the entire evidence. 2.3 CIT vs. Calcutta Discount Co. Ltd. (1961) 41 ITR 191 (SC): The Supreme Court emphasized that any addition to income should be based on clear and cogent evidence and not on hypothetical or incomplete data. 2.4 CIT vs. M/s. D. S. S. Industries (2017) 400 ITR 568 (Cal): The court ruled that if the data relied upon for making an addition is inconsistent and flawed, such additions cannot be sustained. 3.…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…the AO must apply his mind to the accounts and should not rely solely on discrepancies in incomplete data. The correctness of entries in the books of accounts needs to be verified in light of the entire evidence. 2.3 CIT vs. Calcutta Discount Co. Ltd. (1961) 41 ITR 191 (SC): The Supreme Court emphasized that any addition to income should be based on clear and cogent evidence and not on hypothetical or incomplete data. 2.4 CIT vs. M/s. D. S. S. Industries (2017) 400 ITR 568 (Cal): The court ruled that if the data relied upon for making an addition is inconsistent and flawed, such additions cannot be sustained. 3.…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 480/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, CAFor Respondent: MS. Alka Gautam, CIT

Section 127Section 132(4)Section 153ASection 68

…e primary facts and the further facts inferred from them, the authority has to draw the proper legal inferences, and ascertain on a correct interpretation of the taxing enactment, the proper tax leviable: See Calcutta Discount Co. v. Income-tax Officer [1961] 41 ITR 191 , 201 (SC). As further observed in that case: "Does the duty, however, extend beyond the full and truthful disclosure of all primary facts? In our opinion, the answer to this question must be in the negative, Once all the primary facts are before the assessing authority, he requires no further assistance by way of disclosure. It is for him to dec…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…1.2014 reveals that the AO had made complete verification of details and records furnished including details in respect of share capital. The judicial principle as set out in the judgment of the Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. (41 ITR 191) wherein the Apex Court held that "Both the conditions, (1) the income-tax officer having reason to believe that there has been underassessment and (2) his having reason to believe that such underassessment has resulted from nondisclosure of material facts, must co-exist before the Income-tax officer has jurisdiction to start proceedings after the…

Subhash Shah, Faridabad vs. ITO, Ward-2(4), Faridabad

In the result, the assessee’s appeal stand allowed in the aforesaid manner

ITA 1021/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singhsubhash Shah, Vs. Ito, Ward 2(4), Prop. M/S Fancy Cloth House, Faridabad, Haryana Mfc 5842, Sanjay Colony, Sector-23, Faridabad Haryana (Pan: Aynps4924N) (Appellant) (Respondent) Appellant By : Sh. Akul Agarwal, Fca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 24.09.2025 Order Per Mahavir Singh: This Appeal Has Been Filed By The Assessee Against The Order Dated 31.12.2018 Passed By The Ld. Cit(A), Faridabad Relating To Assessment Years 2010-11. 2. The First Issue In This Appeal Of The Assessee Is As Regards To The Action Of The Assessing Officer In Assuming Jurisdiction U/S. 147 R.W.S. 148 Of The Act As The Same Is Without Forming Reasonable Belief While

For Appellant: Sh. Akul Agarwal, FCAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Subhash Shah, vs. ITO, WARD 2(4), Prop. M/s Fancy Cloth House, Faridabad, Haryana MFC 5842, Sanjay Colony, Sector-23, Faridabad Haryana (PAN: AYNPS4924N) (Appellant) (Respondent) Appellant by : Sh. Akul Agarwal, FCA Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 22.09.2025 Date of Pronouncement 24.09.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : This appeal has been filed by the Assessee against the order dated 31.12.2018 passed by the Ld. C…

Jayantilal Rajmal Seth, Mumbai vs. DCIT-CC-4(3), Mumbai

ITA 3260/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Jayantilal Rajmal Seth, Dcit-Cc-4(3), A-3, Saibaba Shopping Centre, Bkc, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. Pan No. Agepj 0499 E Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Jayant Bhat

Section 139(5)Section 148Section 263

…tification, he is legally permitted to reopen the assessment. Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. on'ble Supreme Court in the case of Calcutta Discount Co. Ltd. on'ble Supreme Court in the case of Calcutta Discount Co. Ltd. ((1961) 41 ITR 191 (SC)] has observed that "It is for him (i.e. the ((1961) 41 ITR 191 (SC)] has observed that "It is for him (i.e. the ((1961) 41 ITR 191 (SC)] has observed that "It is for him (i.e. the Assessing Officer) to decide what inferences of facts can be Assessing Officer) to decide what inferences of facts can be Assessing Officer) to decide what inferenc…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 127Section 143(2)Section 143(3)Section 153ASection 69

…e primary facts and the further facts inferred from them, the authority has to draw the proper legal inferences, and ascertain on a correct interpretation of the taxing enactment, the proper tax leviable: See Calcutta Discount Co. v. Income-tax Officer [1961] 41 ITR 191 , 201 (SC). As further observed in that case: "Does the duty, however, extend beyond the full and truthful disclosure of all primary facts? In our opinion, the answer to this question must be in the negative, Once all the primary facts are before the assessing authority, he requires no further assistance by way of disclosure. It is for him to deci…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 127Section 143(2)Section 143(3)Section 153ASection 69

…e primary facts and the further facts inferred from them, the authority has to draw the proper legal inferences, and ascertain on a correct interpretation of the taxing enactment, the proper tax leviable: See Calcutta Discount Co. v. Income-tax Officer [1961] 41 ITR 191 , 201 (SC). As further observed in that case: "Does the duty, however, extend beyond the full and truthful disclosure of all primary facts? In our opinion, the answer to this question must be in the negative, Once all the primary facts are before the assessing authority, he requires no further assistance by way of disclosure. It is for him to deci…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 127Section 143(2)Section 143(3)Section 153ASection 69

…e primary facts and the further facts inferred from them, the authority has to draw the proper legal inferences, and ascertain on a correct interpretation of the taxing enactment, the proper tax leviable: See Calcutta Discount Co. v. Income-tax Officer [1961] 41 ITR 191 , 201 (SC). As further observed in that case: "Does the duty, however, extend beyond the full and truthful disclosure of all primary facts? In our opinion, the answer to this question must be in the negative, Once all the primary facts are before the assessing authority, he requires no further assistance by way of disclosure. It is for him to deci…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 127Section 143(2)Section 143(3)Section 153ASection 69

…e primary facts and the further facts inferred from them, the authority has to draw the proper legal inferences, and ascertain on a correct interpretation of the taxing enactment, the proper tax leviable: See Calcutta Discount Co. v. Income-tax Officer [1961] 41 ITR 191 , 201 (SC). As further observed in that case: "Does the duty, however, extend beyond the full and truthful disclosure of all primary facts? In our opinion, the answer to this question must be in the negative, Once all the primary facts are before the assessing authority, he requires no further assistance by way of disclosure. It is for him to deci…

Tata Motors Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(4), Mumbai

ITA 3511/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Aug 2025AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri Arun Khodpia, Hon'Ble

Section 115BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 154Section 250Section 32A

…" (Emphasis supplied) • Emkay Global Financial Services Ltd. [(2024) 465 ITR 763 dated 6 February 2024 (Bombay HC)] (enclosed at page nos.409 to 413 of the legal paperbook): "9. Moreover, as held by the Apex Court in Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 191 (SC), the duty of assessee does not extend beyond the full and truthful disclosure of all primary facts. Once all the primary facts are before him, he requires no further assistance by way of disclosure. It is for him to decide what inferences of facts can be reasonably drawn and what legal inferences have ultimately to be drawn. If from primary f…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

Bimal Kumar Drolia, Howrah vs. ITO, Ward-43(2), Kolkata

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

ITA 347/KOL/2024[2009-10]Status: DisposedITAT Kolkata18 Jul 2025AY 2009-10

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(2)Section 147Section 147(6)Section 148Section 250Section 34

…ature and source of bank deposits. Where the onus is upon the assessee to prove the fact, the assessee must place all relevant material to prove that fact whenever he is asked to furnish the same. The Hon'ble Supreme Court in the case of Calcutta Discount Co [41 ITR 191 (SC.)] has held that it is the duty of assessee to produce the books of account as well as all primary facts necessary for making the assessment at the earliest point of time. Hence, in the absence of any submission from the assessee and incomplete documents, the correct income of the assessee cannot be deduced. 7.1 Therefore, in the prevailing ci…

Income Tax Officer, Ward-1, Jalna vs. Ashish Omprakash Mantri, Jalna

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

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…terial' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation of belief. 26. He also relied on the decision of the Hon’ble Supreme Court in the case of Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) and various other decisions as per the case law compilation. 27. He submitted that the Ld. CIT(A) while quashing re-assessment proceedings has held that there was confusion in name of the alleged penny stock company while recording the reasons. While supporting the order of Ld. CIT(A) the Ld. submissions: “3. Submissions a) Name confusion: V…

Income Tax Officer, Ward -1, Jalna vs. Pramila Omprakash Mantri, Jalna

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

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…terial' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation of belief. 26. He also relied on the decision of the Hon’ble Supreme Court in the case of Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) and various other decisions as per the case law compilation. 27. He submitted that the Ld. CIT(A) while quashing re-assessment proceedings has held that there was confusion in name of the alleged penny stock company while recording the reasons. While supporting the order of Ld. CIT(A) the Ld. submissions: “3. Submissions a) Name confusion: V…

Income Tax Officer, Ward-1, Jalna vs. Pramila Omprakash Mantri, Jalna

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

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…terial' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation of belief. 26. He also relied on the decision of the Hon’ble Supreme Court in the case of Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) and various other decisions as per the case law compilation. 27. He submitted that the Ld. CIT(A) while quashing re-assessment proceedings has held that there was confusion in name of the alleged penny stock company while recording the reasons. While supporting the order of Ld. CIT(A) the Ld. submissions: “3. Submissions a) Name confusion: V…

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna

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

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…terial' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation of belief. 26. He also relied on the decision of the Hon’ble Supreme Court in the case of Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) and various other decisions as per the case law compilation. 27. He submitted that the Ld. CIT(A) while quashing re-assessment proceedings has held that there was confusion in name of the alleged penny stock company while recording the reasons. While supporting the order of Ld. CIT(A) the Ld. submissions: “3. Submissions a) Name confusion: V…

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna

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

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…terial' to come to conclusion that there is escapement of income from assessment; reasons must have a live link with formation of belief. 26. He also relied on the decision of the Hon’ble Supreme Court in the case of Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) and various other decisions as per the case law compilation. 27. He submitted that the Ld. CIT(A) while quashing re-assessment proceedings has held that there was confusion in name of the alleged penny stock company while recording the reasons. While supporting the order of Ld. CIT(A) the Ld. submissions: “3. Submissions a) Name confusion: V…

Calcutta Discount Co. Ltd. v. ITO

What is Calcutta Discount Co. Ltd. v. ITO authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Calcutta Discount Co. Ltd. v. ITO

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

Subhash Shah, Faridabad vs. ITO, Ward-2(4), Faridabad

Jayantilal Rajmal Seth, Mumbai vs. DCIT-CC-4(3), Mumbai

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

Tata Motors Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(4), Mumbai

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

Bimal Kumar Drolia, Howrah vs. ITO, Ward-43(2), Kolkata

Income Tax Officer, Ward-1, Jalna vs. Ashish Omprakash Mantri, Jalna

Income Tax Officer, Ward -1, Jalna vs. Pramila Omprakash Mantri, Jalna

Income Tax Officer, Ward-1, Jalna vs. Pramila Omprakash Mantri, Jalna

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna