What is CIT v. Atul Jain authority for?

Reassessment proceedings under section 147 are not valid if the information relied upon by the Assessing Officer is vague, scanty, and lacks specific details linking it to the assessee's transactions.

How many judgments cite CIT v. Atul Jain?

147 judgments on BharatTax cite CIT v. Atul Jain (299 ITR 383), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. Atul Jain come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 151, Section 143(3), Section 143(1), Section 250.

CIT v. Atul Jain (299 ITR 383)

Shanti Prakash Chawla, New Delhi vs. ITO, Ward- 34(3), New Delhi

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

ITA 7218/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Jan 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Sanjiv Sapra, F.C.AFor Respondent: Shri H. K. Chaudhary

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 251(2)

…estigation report without any proper application of mind by the Assessing Officer or conducting any own independent enquiries. In support he relied upon the following decisions:- 1. CIT Vs. (1) Atul Jain (2) Smt. Anita Jain Jurisdictional Delhi High Court. 299 ITR 383; 2. Bawa Abhai Singh Vs. DCIT Jurisdictional Delhi High Court. 253 ITR 82; 3. SFIL Stockbroking Co. Vs. ITO Jurisdictional Delhi High Court. 325 ITR 285. 8. On merits, he submitted that here in this case the property was purchased in financial year 2001-02 and at the time of purchase it had a very small covered area of 92.93 sq. mtrs. and i…

M/S Abil Infraprojects P. Ltd., Mumbai vs. Dy CIT Central Cir.- 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1896/MUM/2020[2012-13]Status: DisposedITAT Mumbai10 Nov 2021AY 2012-13

Bench: Shri M. Balaganesh, Am & Shri Pavan Kumar Gadale, Jm M/S. Abil Infraprojects Pvt. Ltd. Dy. Cit, Central Circle 2(3), St. Regis, 33Rd Floor, Mumbai-400 020 Senapati Bapat Marg, Vs. Phoenix Mill Compound, Lower Parel, Mumbai-400 013

For Appellant: Shri Anuj Kisnadwala

Section 132Section 139(1)Section 143(3)Section 153A

…round is purely a legal issue and does not involve any verification of facts as the facts relevant for adjudication of the same are already on record. Hence, in view of the decision of the Hon'ble Supreme Court decision in the case of NTPC Limited reported in 299 ITR 383, we are inclined to admit the additional ground of appeal and take up the same for adjudication. 4 M/s. Abil Infraprojects Pvt. Ltd. vs. Dy. CIT 9. We find that the search and seizure action u/s.132 of the Act was carried out on the assessee group on 21.07.2017. Admittedly, the original assessment for A.Y. 2012-13 was already completed u/s.143(3…

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Storages Pvt. Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2302/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2021AY 2007-08

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.2302/Ahd/2016 Asstt.Year 2007-08

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri S.S. Shukla, Sr.DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…iew of the decision of Hon'ble ITAT, Delhi In the case of Banki Bihari Properties Pvt. Ltd. Vs. ITO. Reopening on the basis of report of the Investigation department is held to be invalid by the Hon'ble Delhi High Court in the case of CIT Vs. Atul Jain (2008) 299 ITR 383 and Hon'ble Punjab and Haryana High Court in the case of CIT Vs. Anupam Kapoor /(2008) 299 ITR 179. 2.8. It has also been noticed that in the reasons the A.O. has prepared table consists of the details like name of bank and branch, amount' involved and date of transactions and through this reopening proceedings the AO intended to verify those tra…

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R

Section 133(6)Section 147Section 148Section 263

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R

Section 133(6)Section 147Section 148Section 263

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R

Section 133(6)Section 147Section 148Section 263

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R

Section 133(6)Section 147Section 148Section 263

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

Jai Prakash Gupta, Kolkata vs. ITO, Ward-37(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2142/KOL/2019[2013-14]Status: DisposedITAT Kolkata18 Jun 2021AY 2013-14

Bench: Shri A. T. Varkey, Jm]

Section 143(1)Section 147Section 148

…ITA No.2142/Kol/2019 Jai Prakash Gupta A.Y. 2013-14 आयकर अपील"य अधीकरण, "यायपीठ –“C(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH: KOLKATA [Before Shri A. T. Varkey, JM] I.T.A. No. 2142/Kol/2019 Assessment Year: 2013-14 Jai Prakash Gupta Vs. ITO,Ward-37(1), Kolkata (PAN: AGJPG 5316 J) Appellant Respondent Date of Hearing (Virtual) 29.04.2021 Date of Pronouncement 18.06.2021 For the Appellant Shri K. M. Roy, A.R For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-11, Kolkata dated 26.07.2019 for Assessment…

The Pr Commissioner of Income-Tax vs. M/S Karnataka State Co Operative

In the result, we do not find any merit in this

ITA/466/2016HC Karnataka03 Mar 2021

Bench: Cit(A) Is Entertain Able Even When The Same Is Not Claimed In Original Return Of Income Nor The Assessee

Section 10Section 138(5)Section 143(1)Section 143(1)(a)Section 23CSection 260Section 260ASection 80P

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.466 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE INCOME-TAX OFFICER WARD-6(2), PRESENT ADDRESS ACIT, C-1(2)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU-560095. ... APPELLANTS (BY SRI. ARAVIND K.V. ADV.,) AND: M/S. KARNATAKA STATE CO-OPERATIVE FEDERATION LTD., NO.32, 3RD FLOOR D. DEVRAJ URS ROAD, R…

M/S R. Systems International Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 6173/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Feb 2021AY 2010-11

Section 10ASection 10A(4)

…t this ground relates to the issue of taxability of Rs.4,80,613/- and was duly examined by the Assessing Officer and was, thus, not an altogether fresh issue. Reliance was placed on the judgment of Hon’ble Apex Court in the case of NTPC Ltd. vs. CIT [1998] 299 ITR 383, for the proposition that the purpose of assessment proceedings before the Taxing Authorities is to assess correctly the tax liability of an assessee in accordance with law and if during the pendency, it is found that a non-taxable item is taxed or a permissible deduction is denied, the assessee is not prevented from raising the ground before t…

DCIT, Central Circle - 1(1), Kolkata vs. M/S. Alembic Merchants Pvt. Ltd., Kolkata

In the result, the appeal of revenue fails

ITA 1826/KOL/2018[2009-10]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10 Dcit, Central Cir-1(1), Kolkata Vs. M/S. Alembic Merchants Pvt. Ltd Pan: Aacca 0918Q Appellant Respondent

Section 142(1)Section 147Section 148Section 153(2)Section 68

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

Ganapati Developers, Howrah vs. A.C.I.T., Circle-47, Kolkata

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2020[2013-14]Status: DisposedITAT Kolkata02 Nov 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Smt. Madhumita Roy)

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 250Section 68

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…e profits”. Thus, the AO has miserably failed in linking the information available with him to escapement of income. Thus, the reopening is not valid and the assessee relies on the following decisions: - Indo Arab Air Services – 283 CTR 92 (Del) - Atul Jain – 299 ITR 383 (Del) 8.7. The ld AR submitted before the bench that reasons recorded should be read as they are and cannot be amended or cannot be enlarged or no inference or addition is allowed by relying on the following decision in the case of Hindustan Lever Ltd – 268 ITR 339 (Bom) 9. After hearing both the parties and perusing the material on record and…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…e profits”. Thus, the AO has miserably failed in linking the information available with him to escapement of income. Thus, the reopening is not valid and the assessee relies on the following decisions: - Indo Arab Air Services – 283 CTR 92 (Del) - Atul Jain – 299 ITR 383 (Del) 8.7. The ld AR submitted before the bench that reasons recorded should be read as they are and cannot be amended or cannot be enlarged or no inference or addition is allowed by relying on the following decision in the case of Hindustan Lever Ltd – 268 ITR 339 (Bom) 9. After hearing both the parties and perusing the material on record and…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…e profits”. Thus, the AO has miserably failed in linking the information available with him to escapement of income. Thus, the reopening is not valid and the assessee relies on the following decisions: - Indo Arab Air Services – 283 CTR 92 (Del) - Atul Jain – 299 ITR 383 (Del) 8.7. The ld AR submitted before the bench that reasons recorded should be read as they are and cannot be amended or cannot be enlarged or no inference or addition is allowed by relying on the following decision in the case of Hindustan Lever Ltd – 268 ITR 339 (Bom) 9. After hearing both the parties and perusing the material on record and…

Bhagwant Merchants Private Limited, Kolkata vs. I.T.O., Ward-13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2614/KOL/2019[2011-12]Status: DisposedITAT Kolkata29 May 2020AY 2011-12

Bench: Shri J. Sudhakar Reddy]

Section 14Section 143(2)Section 143(3)Section 147Section 250

…with regard to the amount and nature of bogus entries and transactions and the persons with whom the transactions had taken place. In this respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case ofCIT v. Atul Jain [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted and with whom the transaction has taken place and in that case there were absolutely no details available and the information supplied was extremely scanty and…

M/S Shreyans Jain, HUF, Kolkata vs. I.T.O., Ward-36(2), Kolkata

In the result, appeal of the assessee is allowe

ITA 1602/KOL/2019[2011-12]Status: DisposedITAT Kolkata13 Mar 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2011-12 M/S. Shreyans Jain, Huf…………….………........................................................……………….…......Appellant 18, R.N. Mukherjee Road Dalhousie Square 6Th Floor Kolkata – 700 001 [Pan : Aaths 2107 P] Vs. Income Tax Officer, Wd-36(2), Kolkata………………………………….............….……....…....Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 27Th, 2020 Date Of Pronouncing The Order : March 13Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 147Section 250

…s respect, we may rely upon the decision of Hon'ble jurisdictional y rely upon the decision of Hon'ble jurisdictional 4 Assessment Years: 2011-12 M/s. Shreyans Jain, HUF Delhi High Court in the case of Delhi High Court in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case [2000] 299 ITR 383, in which case the information relied upon by the AO for initiating proceedings u/s 1 the information relied upon by the AO for initiating proceedings u/s 1 the information relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares…

Sri Neeraj Uma Shankar Murarka, Mumbai vs. ITO, Ward - 35(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1653/KOL/2019[2010-11]Status: DisposedITAT Kolkata15 Jan 2020AY 2010-11

Section 133ASection 143(1)Section 147Section 250

…f Hon'ble jurisdictional Delhi High Court respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court respect, we may rely upon the decision of Hon'ble jurisdictional Delhi High Court in the case of in the case of CIT v. Atul Jain [2000] 299 ITR 383, in which case the information [2000] 299 ITR 383, in which case the information relied upon by the AO relied upon by the AO for initiating proceedings u/s 147 of the Act did indicate for initiating proceedings u/s 147 of the Act did indicate the source of the capital gain and nobody knew which shares were transacted the source of the capital gai…

ITO, New Delhi vs. M/S. Motors Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3189/DEL/2016[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 3189/Del/2016 : Asstt. Year : 2007-08 Income Tax Officer, Vs M/S S. Motors Pvt. Ltd., Ward-22(1), House No. 5, Block A-31, Main New Delhi Shastri Gali, Maujpur, New Delhi-110053 (Appellant) (Respondent) Pan No. Aaics1966J Assessee By : Sh. Deepak Ostwal, Ca Revenue By : Ms. Nidhi Srivastava, Cit Dr Date Of Hearing: 18.12.2019 Date Of Pronouncement: 07.01.2020

For Appellant: Sh. Deepak Ostwal, CAFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 143(3)Section 147Section 148Section 148(2)Section 151(2)

…ceedings should be quashed as the reopening was solely based on information received from DIT (Inv.) which was accepted by the Assessing Officer in a mechanical manner. 6. The Ld. AR relied on the decisions in support of his preposition viz. CIT vs Atul Jain 299 ITR 383 (Delhi), United Electrical Company (P) Ltd vs. CIT & Ors. 258 ITR 317 (Delhi), CIT vs. SFIL Stock Broking Ltd. 325 ITR 285 (Delhi), Sarthak Securities Co. (P) Ltd. vs. ITO 329 ITR 110 (Delhi) and Signature Hotels (P) Ltd. vs. ITO & Anr. 338 ITR 51 (Delhi). ITAT 3 S. Motors Pvt. Ltd. Delhi in ITA No. 3751/Dei/2011 in Smt. Shakuntala Devi vs. ITO…

ACIT, Circle - 25, Kolkata vs. M/S. Mala Roy & Others, Kolkata

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 407/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

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

…re liable to the quashed. person. The reassessment proceedings were not valid and were liable to the quashed. person. The reassessment proceedings were not valid and were liable to the quashed. 7.4. In the case of CIT vs Atul Jain CIT vs Atul Jain reported in 299 ITR 383 it has been held as follows: reported in 299 ITR 383 it has been held as follows: "Held dismissing the appeals, that the only information was that the assessee had taken a bogus "Held dismissing the appeals, that the only information was that the assessee had taken a bogus "Held dismissing the appeals, that the only information was that the asses…

CIT v. Atul Jain

What is CIT v. Atul Jain authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Atul Jain

Shanti Prakash Chawla, New Delhi vs. ITO, Ward- 34(3), New Delhi

M/S Abil Infraprojects P. Ltd., Mumbai vs. Dy CIT Central Cir.- 2(3), Mumbai

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Storages Pvt. Ltd., Ahmedabad

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

Jai Prakash Gupta, Kolkata vs. ITO, Ward-37(1), Kolkata

The Pr Commissioner of Income-Tax vs. M/S Karnataka State Co Operative

M/S R. Systems International Ltd., New Delhi vs. DCIT, New Delhi

DCIT, Central Circle - 1(1), Kolkata vs. M/S. Alembic Merchants Pvt. Ltd., Kolkata

Ganapati Developers, Howrah vs. A.C.I.T., Circle-47, Kolkata

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

Bhagwant Merchants Private Limited, Kolkata vs. I.T.O., Ward-13(1), Kolkata

M/S Shreyans Jain, HUF, Kolkata vs. I.T.O., Ward-36(2), Kolkata

Sri Neeraj Uma Shankar Murarka, Mumbai vs. ITO, Ward - 35(2), Kolkata

ITO, New Delhi vs. M/S. Motors Pvt. Ltd., New Delhi

ACIT, Circle - 25, Kolkata vs. M/S. Mala Roy & Others, Kolkata