Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works v. Stale of Kerala

101 STC 461Reported decision#16461 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139(1)Section 147 Section 148 Section 234B Section 10(22A)Section 143(1)Section 143(3)Section 14A

Issues it is cited on

trc income-tax officer unexplained cash credit section 139(1)section 148 section 147 india total income business interest

Judgments citing Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works v. Stale of Kerala

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1),, KOLKATA

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

ITA 877/KOL/2025[2010-2011]Status: DisposedITAT Kolkata03 Dec 2025AY 2010-2011

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

…ons. I. Slate of Andhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons - 2008 TMI- 3777 (P &HHC) 7. M/s. Dilip Mohan Seth vs. no - ITA No. 2110//Kol/2009 (ITAT, Kolkata) 8. CIT vs. Kappumalai Estate- (/998) 2341TR 167 (Ker) 9. K. Joseph Jacob vs. Agrl. no & Anr. (1991) 190 Il…

KHAITAN WINDING WIRE PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

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

ITA 878/KOL/2025[2011-2012]Status: DisposedITAT Kolkata03 Nov 2025AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri S.M. Surana, &For Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

NEHA DIWAN,HINDMOTOR vs. ITO WARD - 23(1), HOOGHLY

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 68

…vs. State of Kerala 69 STC 62 referring to the decision and observations of Apex Court in the case of B. J. Shelat vs. State of Gujrat iv. The Hon'ble West Bengal Taxation Tribunal’s decision in the case of Mafatlal Industries Ltd. & Another vs. CTO & Others- 101 STC 461 v. Shanti Lal Ghodawat & Ors. Vs. ACIT - (2009) 126 TTJ (Jd) 135 vi. The Hon'ble Punjab & Haryana High Court’s decision in the case of CIT vs. M/s Ra Bahadur Kishore Chand & Sons - 2008 TMI – 3777 I.T.A. No.: 630/KOL/2025 Assessment Year: 2016-17 Neha Diwan. 5.1 It is submitted that similar view has been taken in the following decisions as well:…

M/S. KHAITAN WINDING WIRE PVT. LTD., ,KOLKATA vs. ACIT, CIRCLE - 4(1) , KOLKATA

Appeal is allowed in above terms

ITA 2546/KOL/2018[2009-10]Status: DisposedITAT Kolkata05 Feb 2020AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Arjun Lal Saini

Section 147

…s. I. Slate ofAndhra Pradesh vs. M Ramakrishtaiah & Co.- 93 STC 40; (SC). 2. ('IT vs. Shri Narayani Chandrika Trust 212 ITR 456 (Ker) 3. Government of Wood Works vs. Stale of Kerala - 69 STC 62 (SC) 4. Mofatlal Industries Ltd. & Another vs. ('TO & Others - 101 STC 461 (ITAT; Kolkata). 5. Shanti Lal Ghodawat & ors. Vs, ACIT- (2009) 7261TJ (Jd) 135 (ITAT. Jodhpur) 6. CIT vs. MA. Rai Bahadur Kishore Chand& Sons - 2008 TMI- 3777 (P &HHC) 7. M/s. Dilip Mohan Seth vs. no - 8. CIT vs. Kappumalai Estate- (/998) 2341TR 167 (Ker) 9. K. Joseph Jacob vs. Agrl. no & Anr. (1991) 190 Il R 464 (Ker). 10. Malayil Mills vs. S…

ACIT, CIRCLE-50(1), KOLKATA, KOLKATA vs. SUNIL AGARWAL, KOLKATA

ITA 1194/KOL/2017[2011-12]Status: DisposedITAT Kolkata28 Feb 2019AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1194/Kol/2017 ("नधा"रण वष" / Assessment Year: 2011-12) Acit, Circle-50(1), Kolkata Vs. Sunil Agarwal Da-12, Sector-I, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Appellant) .. (Respondent) & Cross Objection No.10/Kol/2019 (A/O I.T.A Nos.1194/Kol/2017) ("नधा"रण वष" / Assessment Year: 2011-12) Sunil Agarwal Vs. Acit, Circle-50(1), Kolkata . Da-12, Sector-I, Salt Lake City, Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Cross-Objector) .. (Respondent) Appellant By : Shri C. J. Singh, Jcit, Sr. Dr Respondent By : Shri A. K. Tibrewal, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal & Assessee’S Cross-Objection For Assessment Year 2011-12 Arise Against The Commissioner Of Income Tax (Appeals) - 15, Kolkata Dated 28.03.2017 Passed In Case No.112/Cit(A)-15/15-16/Dcit,Cc- 4(3)/R&T/Kol U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri C. J. Singh, JCIT, Sr. DRFor Respondent: Shri A. K. Tibrewal, FCA

Section 143(3)

…STC 40; (SC). 2. CIT vs. Shri Narayani Chandrika Trust – 212 ITR 456 (Ker) I.T.A Nos.1194/Kol/2017 Assessment Year: 2011-12 Sunil Agarwal 3. Government of Wood Works vs. State of Kerala - 69 STC 62 (SC) 4. Mafatlal Industries Ltd. & Another vs. CTO & Others - 101 STC 461 (ITAT, Kolkata). 5. Shanti Lal Ghodawat & ors. Vs. ACIT- (2009) 726 TTJ (Jd) 135 (ITAT, Jodhpur) 6. CIT vs. M/s. Rai Bahadur Kishore Chand & Sons - 2008 TMI- 3777 (P &HHC) 7. M/s. Dilip Mohan Seth vs. ITO - ITA No. 2110/Kol/2009 (ITAT, Kolkata) 8. CIT vs. Kappumalai Estate- (1998) 234 ITR 167 (Ker) 9. K. Joseph Jacob vs. Agrl. ITO & Anr. (1991) 1…