What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

How many judgments cite CIT v. B.N. Bhattacharya & Another?

1,656 judgments on BharatTax cite CIT v. B.N. Bhattacharya & Another (118 ITR 461), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. B.N. Bhattacharya & Another come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 144, Section 143(3), Section 142(1).

CIT v. B.N. Bhattacharya & Another (118 ITR 461)

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4382/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4381/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Oct 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4380/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Oct 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4379/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Oct 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4378/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Oct 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4377/DEL/2015[2005-06]Status: DisposedITAT Delhi23 Oct 2018AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR

Section 253

…wan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. (2) Respectfully following the order of ITAT in the case of Multiplan (India) Pvt. Ltd, (supra) and in view of the legal position and judicial precedents as mentioned earlier, we dismiss all the appeals of the assessee in l…

Vikram Overseas Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 3470/DEL/2015[2004-05]Status: DisposedITAT Delhi23 Oct 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: -None-For Respondent: Shri Md. Gayasuddin Ansari

Section 271(1)(c)

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.3470/Del./2015 M/s. Vikram Overseas Ltd., New Delhi…

Indu Prabhakar, Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, the appeal of the assessee is dismissed

ITA 20/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh22 Oct 2018AY 2008-09

For Appellant: NoneFor Respondent: Shri Hemant Sharma, Sr.DR

Section 250

…erested in pursuing the appeal and the instant appeal filed by the assessee is liable to be dismissed. 2 A.Y.2008-09 3. In our above view, we get support from the decision of the Apex Court in the case of CIT Vs. B.N. Bhattachargee and Another, reported in 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that : “ The appeal does not mean merely filing of the appeal but effectively pursuing it.” 4. Our view further finds support from the following decisions also :- i) CIT Vs. Multiplan India (P) Ltd., 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar Vs.CWT, 223 ITR 480 (MP) 5. Respec…

Surya Plaza, Dehradun vs. ITO, Ward- 2(4), Dehradun

In the result, appeal of the assessee is dismissed

ITA 4159/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Oct 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Dr. Anjula Jain, Sr. D.R

…t of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Respectfully following the same, appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.4159/Del./2018 M/s. Surya Plaza, Dehradun. Order p…

Mahidharpura Urban Co Op Credit Society Ltd., Surat vs. The Dy. CIT, Circle-2(3), Surat

In the result, the appeal of the assessee is dismissed in limine for non-prosecution

ITA 2530/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2018AY 2013-14

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2530/Ahd/2016::िनधा"रण वष"/Assessment Year: 2013-14 Mahidharpura Urban Co.Op.Credit Vs. Deputy Commissioner Of Society Ltd. ‘Akshaya”Dalia Income-Tax, Sheri Mahidharpura, Surat Circle -2 (3)Surat Pan: Aaaas3360C अपीलाथ" Appellant ""यथ"/Respondent

…essee nor is any application filed for seeking adjournment. This shows that the assessee is not interested to pursuing with his appeal. Therefore, in Page 2 of 2 view of the decision of Hon`ble Supreme Court in the case of CIT v. B. N. Bhattacharjee & Others 118 ITR 461(SC) and the Hon`ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar v. CWT, 223 ITR 480 (M.P.) and the decision of Tribunal in the case of CIT v. Multiplan India Ltd., 38 ITD 320 (Del), we dismiss the appeal of the assessee in limine. 3. The assessee may, if so advised, file an application before this Tribunal for restora…

Hv Metal Arc Pvt. Ltd., Noida vs. ACIT, Circle- 11(1), New Delhi

In the result, Appeal of the Assessee is treated as partly allowed for statistical purposes

ITA 1912/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Oct 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Sh. Rakesh Jain, Adv. &For Respondent: Sh. M.N. Kumar Sathe, Sr. DR

Section 144

…can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Apex Court’s decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing, the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, once the assessment proceedings are set i…

Jsl Architecture Ltd., Gurgaon vs. JCIT, Gurgaon

In the result, the appeal filed by the assessee is dismissed for non-

ITA 3502/DEL/2015[2009-10]Status: DisposedITAT Delhi16 Oct 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2009-10 Jsl Architecture Ltd., Vs. Jcit, Plot No.64, 2Nd Floor, Range-Ii, Phase-Iv, Udyog Vihar, Gurgaon. Gurgaon. Pan : Aajcs1552R (Appellant) (Respondent) Appellant By : None Respondent By: Shri B.P. Singh, Sr.Dr Date Of Hearing : 16.10.2018 Date Of Pronouncement: 16.10.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 17Th March, 2015 Of The Cit(A)-1, Gurgaon, Relating To Assessment Year 2009- 10. 2. None Appeared On Behalf Of The Assessee. It Was Seen That On The Last

For Appellant: NoneFor Respondent: Shri B.P. Singh, Sr.DR

…s that it is not interested in prosecuting the appeal filed by it. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

M/S. Sahakari Ganna Vikas Samiti Ltd vs. ACIT, Muzaffarnagar

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

ITA 4729/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisahakari Ganna Vikas Samiti Vs. Acit, Ltd, C/O. Ds Kohli (Advoate), Circle-2, Ff-06, First Floor, Narayan Muzaffarnagar Tower Gandhi Ashram Lane, Golghar, Gorakhpur Pan: Aaaas7176C (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Ved Prakash Mishara, Sr

…rested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if…

Shri Udayankumar Ravjibhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 391/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2009-10

Section 234A

…ITA No.391/Ahd/2017 Assessment Year: 2009-10 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “SMC” BENCH, AHMEDABAD [Coram: Pramod Kumar AM] Assessment Year: 2009-10 Udayankumar Ravjibhai Patel, ......…………......Appellant J-1, Sanskar Apartment, 132 Ft. Road, Satellite, Ahmedabad. [PAN: AJZPP 9776 C] Vs. Income Tax Officer, Ward – 3(3)(5), Ahmedbad. .......................Respondent Appearances by: None for the Appellant Shivasewak for the Respondent Date of concluding the hearing : 09.10.2018 Date of pronouncing the order : 15.10.2018 O R D E R 1. This is an appeal filed by the assessee a…

Shri Bhagwatiben Jayantilal Patel, Mehsana vs. The Income Tax Officer, Ward-1, Patan

In the result, appeal filed by the assessee is dismissed

ITA 1025/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2008-09

Section 144Section 147Section 148

…ITA No.1025/Ahd/2017 Assessment Year: 2008-09 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “SMC” BENCH, AHMEDABAD [Coram: Pramod Kumar AM] Assessment Year: 2008-09 Bhagwatiben Jayantilal Patel, ......…………......Appellant Umiya Paru No.1, Unjha. [PAN: AQVPP 7532 M] Vs. Income Tax Officer, Ward – 1, Patan. .......................Respondent Appearances by: None for the Appellant Sonia Kumar for the Respondent Date of concluding the hearing : 11.10.2018 Date of pronouncing the order : 15.10.2018 O R D E R 1. By way of this appeal, the assessee appellant has challenged correctness of the ord…

Shah Multilayer (P) Ltd., Delhi vs. Pr. CIT- 8, New Delhi

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

ITA 3470/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2018AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishishah Multilayer Private Limited Vs. Pr. Cit -8 15 Surya Niketan New Delhi Delhi Pan Aaccs3738G (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S S Rana CIT DR

Section 263

…rested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if…

M/S. Skb Tradex Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

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

ITA 2756/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2018AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiskb Traders Pvt Ltd Vs. Pr. Cit -8 2654/1, Gali Raghunandan New Delhi Zere Fasi, Ward No. Iii Naya Bazar Delhi Pan Aakcs5499Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri S S Rana CIT DR

Section 263

…rested in prosecuting the appeal; hence, the appeal filed by the assessee is liable to be un-admitted and dismissed for non-prosecution. In our above view, we find support from the following decisions:- (i). In the case of CIT Vs. B.N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that “The appeal does not mean merely filing of appeal but effectively pursuing it.” (ii). In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order: “if…

Gi India Security Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed for non- prosecution

ITA 3607/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Oct 2018AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Gi India Security Pvt. Ltd., Vs. Dcit, A-264, 1St Floor, Circle-12(1), Okhla Industrial Area, Phase-I, New Delhi. New Delhi. Pan : Aaccg4744Q (Appellant) (Respondent) Appellant By : None Respondent By: Shri B.P. Singh, Sr.Dr Date Of Hearing : 15.10.2018 Date Of Pronouncement: 15.10.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 23Rd March, 2015 Of The Cit(A)-15, New Delhi Relating To Assessment Year 2010-11. 2. None Appeared On Behalf Of The Assessee. It Was Seen That On The Last

For Appellant: NoneFor Respondent: Shri B.P. Singh, Sr.DR

…s that it is not interested in prosecuting the appeal filed by it. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose in…

M/S Motors & Controls, Kolkata vs. CIT (A)-Xx, Kolkata

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 370/KOL/2014[2009-10]Status: DisposedITAT Kolkata10 Oct 2018AY 2009-10

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 370/Kol/2014 Assessment Year: 2009-10 M/S. Motors & Controls…………………………………………………….…….……...Appellant Moon House 5Th Floor Room No. 31 21, Ganesh Chandra Avenue Kolkata – 700 013 [Pan : Aaffm 0834 K] Income Tax Officer, Ward-35(4), Kolkata………...……………………..…. Respondent Appearances By: None, Appeared On Behalf Of The Assessee. Shri Kalyan Nath, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : September 5Th , 2018 Date Of Pronouncing The Order : October 10Th , 2018 O R D E R Per J. Sudhakar Reddy :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 370/Kol/2014 Assessment Year: 2009-10 M/s. Motors & Controls…………………………………………………….…….……...Appellant Moon House 5th Floor Room No. 31 21, Ganesh Chandra Avenue Kolkata – 700 013 [PAN : AAFFM 0834 K] Income Tax Officer, Ward-35(4), Kolkata………...……………………..…. Respondent Appearances by: None, appeared on behalf of the assessee. Shri Kalyan Nath, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : September 5th , 2018 Date of pronouncing the order : October 10t…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 473/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…Oil Mills vs. CIT’ (2008) 296 ITR 495 returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon’ble Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 6. So, by respectfully following the view taken in the cases cited supra, we dismiss these appeals for non-prosecution. 7. In the result, all the appeal…

CIT v. B.N. Bhattacharya & Another

What is CIT v. B.N. Bhattacharya & Another authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. B.N. Bhattacharya & Another

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

Vikram Overseas Ltd., New Delhi vs. ACIT, New Delhi

Indu Prabhakar, Chandigarh vs. DCIT, C-1(1), Chandigarh

Surya Plaza, Dehradun vs. ITO, Ward- 2(4), Dehradun

Mahidharpura Urban Co Op Credit Society Ltd., Surat vs. The Dy. CIT, Circle-2(3), Surat

Hv Metal Arc Pvt. Ltd., Noida vs. ACIT, Circle- 11(1), New Delhi

Jsl Architecture Ltd., Gurgaon vs. JCIT, Gurgaon

M/S. Sahakari Ganna Vikas Samiti Ltd vs. ACIT, Muzaffarnagar

Shri Udayankumar Ravjibhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

Shri Bhagwatiben Jayantilal Patel, Mehsana vs. The Income Tax Officer, Ward-1, Patan

Shah Multilayer (P) Ltd., Delhi vs. Pr. CIT- 8, New Delhi

M/S. Skb Tradex Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

Gi India Security Pvt. Ltd., New Delhi vs. DCIT, New Delhi

M/S Motors & Controls, Kolkata vs. CIT (A)-Xx, Kolkata

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh