What is CIT v. Calcutta Knitwears authority for?

The recording of a satisfaction note by the Assessing Officer is a jurisdictional prerequisite for assessments under Section 153C, and the six-year limitation period for such assessments is reckoned from the date this satisfaction is recorded.

How many judgments cite CIT v. Calcutta Knitwears?

528 judgments on BharatTax cite CIT v. Calcutta Knitwears (362 ITR 673), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Calcutta Knitwears come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 132, Section 153A, Section 153D, Section 144.

CIT v. Calcutta Knitwears (362 ITR 673)

Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Lakshmi Vanketesh Minerals, Hospet

In the result, all the appeals of the assesses are allowed, while the appeals by the revenue are dismissed

ITA 1790/BANG/2017[2010-11]Status: DisposedITAT Bangalore30 Sept 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 132Section 153ASection 153C

…is a sine qua non for invocation of section 153C of the Act”. The Honble Court came to the above conclusion after considering the decision of the Hon’ble Apex Court in the cases of Manish Maheshwari Vs. ACIT (289 ITR 341) and CIT Vs. Calcutta Knitwears (2014) 362 ITR 673 and other judgments of the Hon’ble Apex Court and other Hon’ble High Courts and CBDT, Circular No.24/2015 dated 31.12.2015. ITA Nos. 1813 to 1818 & 1789 to 1791/Bang/2017 Page 20 of 25 The Hon’ble High Court also took the view that the AO is expected to spell out as to how the documents were incriminating in nature and prima facie represent undis…

Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Lakshmi Venketesh Minerals, Hospet

In the result, all the appeals of the assesses are allowed, while the appeals by the revenue are dismissed

ITA 1789/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Sept 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 132Section 153ASection 153C

…is a sine qua non for invocation of section 153C of the Act”. The Honble Court came to the above conclusion after considering the decision of the Hon’ble Apex Court in the cases of Manish Maheshwari Vs. ACIT (289 ITR 341) and CIT Vs. Calcutta Knitwears (2014) 362 ITR 673 and other judgments of the Hon’ble Apex Court and other Hon’ble High Courts and CBDT, Circular No.24/2015 dated 31.12.2015. ITA Nos. 1813 to 1818 & 1789 to 1791/Bang/2017 Page 20 of 25 The Hon’ble High Court also took the view that the AO is expected to spell out as to how the documents were incriminating in nature and prima facie represent undis…

ACIT 4(3)(1), Mumbai vs. The New Piece Goods Bazar Co. Ltd, Mumbai

In the result, the Revenues’s appeal is partly allowed for statistical purposes

ITA 6496/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 Sept 2020AY 2014-15

For Appellant: Ms. Kavita P. Kaushik (DR)For Respondent: Sh. B.V. Jhaveri (Adv.)

Section 143(3)Section 22Section 24

…jurisdictional High Court in Humayun Suleman Merchant vs. CCIT [2016] 242 Taxman 189 (Bom) (also refer: CIT v. National Taj Traders [1980] 121 ITR 535 (SC); Orissa State Warehousing Corporation v. CIT [1999] 237 ITR 589 (SC); CIT v. Calcutta Knitwears [2014] 362 ITR 673 (SC)). The law is in fact unambiguous and patent, so that it is the golden rule of interpretation, i.e., of literal interpretation, giving the words their natural, ordinary meaning, as also advocated in the afore-referred decisions, that would suffice. There is in fact no claim by the assessee to the contrary, i.e., as to any ambiguity in law, no…

M/S Karle Internatioal Private Ltd vs. The Assistant Commissioner of Income Tax

In the result, the order of the income tax appellate tribunal

ITA/377/2012HC Karnataka07 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 10B(5)Section 234BSection 260Section 260ASection 70

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.377 OF 2012 BETWEEN: M/S. KARLE INTERNATIONAL PRIVATE LTD, (FORMERLY KNOWN AS KARLE INTERNATIONAL) REP. BY ITS DIRECTOR, MAHENDRA KARLE No.203/73, TUMKUR ROAD NAGASANDRA VILLAGE BANGALORE NORTH, BANGALORE-560022. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-6(1), NRUPATHUNGA ROAD R.P. BHAVAN, OPP. RESERVE…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…y word to give a different meaning. A taxing statute should be strictly construed even if the literal interpretation results in hardship or inconvenience, common sense approach equity, logic and morality have no role to play. CIT vs. Calcutta Knitwears (2014) 362 ITR 673 (SC). 44. If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act must be construed according to its literal and grammatical meaning, whatever the result may be. 45. While interpreting tax statute, the function of the court of law is not to give words in the statute a str…

Maruti Suzuki India Ltd., New Delhi vs. JCIT (OSD), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…y word to give a different meaning. A taxing statute should be strictly construed even if the literal interpretation results in hardship or inconvenience, common sense approach equity, logic and morality have no role to play. CIT vs. Calcutta Knitwears (2014) 362 ITR 673 (SC). 44. If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act must be construed according to its literal and grammatical meaning, whatever the result may be. 45. While interpreting tax statute, the function of the court of law is not to give words in the statute a str…

DCIT, New Delhi vs. M/S Maruti Suzuki India Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…y word to give a different meaning. A taxing statute should be strictly construed even if the literal interpretation results in hardship or inconvenience, common sense approach equity, logic and morality have no role to play. CIT vs. Calcutta Knitwears (2014) 362 ITR 673 (SC). 44. If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act must be construed according to its literal and grammatical meaning, whatever the result may be. 45. While interpreting tax statute, the function of the court of law is not to give words in the statute a str…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…y word to give a different meaning. A taxing statute should be strictly construed even if the literal interpretation results in hardship or inconvenience, common sense approach equity, logic and morality have no role to play. CIT vs. Calcutta Knitwears (2014) 362 ITR 673 (SC). 44. If the language of the statute is clear and unambiguous, words must be understood in their plain meaning. The wordings of the Act must be construed according to its literal and grammatical meaning, whatever the result may be. 45. While interpreting tax statute, the function of the court of law is not to give words in the statute a str…

Shri. Navin Jolly vs. The Income-Tax Officer

In the result, appeal is allowed

ITA/320/2011HC Karnataka18 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 260Section 260ASection 54FSection 54F(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.320 OF 2011 BETWEEN: SHRI.NAVIN JOLLY C/O NAVIN ARCHITECT PRIVATE LIMITED UNIT NO.112, G.F.NO.139 OXFORD TOWERS OPP. LEELA PALACE HOTEL AIRPORT ROAD BANGALORE – 560 008. ... APPELLANT (By Sri.A.SHANKAR SR.ADV. A/W SRI.M.LAVA, ADV.,) AND: THE INCOME-TAX OFFICER WARD 11(1), R.P.BHAVAN OPP TO RBI, NRUPATUNGA ROAD BANGALORE 0 560 001. ... RESPONDENT (By Sri.K.V.ARAVIND, ADV.) - - -…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12

For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR

Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…ugar Mills 16 ITA No. 2148/Kol/2017 & C.O. No. 110/Kol/2018 M/s. Bhavya Merchandise Pvt. Ltd. IT(SS)A No. 139/Kol/2017 & C.O. No. 09/Kol/2018 M/s. SRA Merchandise Pvt. Ltd Ltd. [1961] 12 STC 182 (SC) ; AIR 1961 SC 1047 and in CIT v. Calcutta Knitwears [2014] 362 ITR 673 (SC) has held that the while interpreting fiscal statutes, the court must not add or substitute the word in the provision and prayed to allow the grounds raised by the appellant revenue. 33. In reply to Revenue’s contention, Sri R.P. Agarwal, Sr. Advocate placed reliance on the order passed by the Ld. CIT(A) and submitted that the additions are…

Shri Rupam Rajendra Gorecha, Dahod vs. The ITO, Ward-2, Dahod

In the result, the appeal of the assessee is dismissed as infructuous

ITA 1918/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1918/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri Rupam Rajendra Gorecha, I.T.O, Nawa Bazar, At. & Po Limdi, Vs. Ward-2, Tehsil Jhalod, Dahod. Dist. Dahod.

For Appellant: Shri Sudhir M. Mehta with Shri Priyam Gandhi, A.RsFor Respondent: Shri L.P. Jain, Sr.D.R

Section 143(3)Section 153CSection 154Section 250Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1918/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri Rupam Rajendra Gorecha, I.T.O, Nawa Bazar, At. & PO Limdi, Vs. Ward-2, Tehsil Jhalod, Dahod. Dist. Dahod. PAN: AHYPG8190Q (Applicant) (Respondent) Assessee by : Shri Sudhir M. Mehta with Shri Priyam Gandhi, A.Rs Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 06/02/2020 घोषणा क" तार"ख /Date of Pronouncement: 05/03/2020 आदेश/O R D E R P…

Sri Panati Vittalanath Reddy, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore

In the result, the appeal of the assessee is partly allowed for the assessment year 2015-16

ITA 1770/BANG/2017[2015-16]Status: DisposedITAT Bangalore26 Feb 2020AY 2015-16

Bench: Smt. Beena Pillai & Shri O.P.Meena

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Sri. S.T Seshadri, Sr. D.R

Section 143Section 143(3)Section 153ASection 153CSection 234

…AO to justify the assumption of jurisdiction u/s 153C of the Act, as requested by the assessee. Therefore, relying on the decision of the Hon'ble Supreme Court in the case of Manish Maheshwari reported in 289 ITR 341(SC) and M/s Calcutta Knitwears reported in 362 ITR 673, the proceedings initiated are bad in law and liable to be cancelled. However, the ld.CIT (A) observed that he has called for and verified the assessment record of the persons searched that Sri P.Gopinath Reddy and also assessment record of the assessee and found that AO of Sri P Gopinath Reddy has Panati V. Reddy v. DC1T-CC-2(4), Bangalore/1.T.A…

Satya Kumar Sakhuja, New Delhi vs. ITO Ward -45(3), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2188/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Ved Jain, Advocate & Ms. SurbhiFor Respondent: Ms. Parul Singh, Sr. DR

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 SATYA KUMAR SAKHUJA, Vs. ITO, WARD-45(3), C-41, NEW MULTAN NAGAR, NEW DELHI NEW DELHI – 110 056 (PAN: AAYPS1101L) (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Ms. Surbhi Goyal, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 14.01.2019 in relation to the assessment year 2008-09. 2. At the time of hearing, Ld. Counsel for the assessee stated that the si…

The Commissioner of Income-Tax vs. M/S. Ing. Vysya Bank Limited

The appeals are disposed of

ITA/18/2014HC Karnataka16 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 114JSection 260Section 37(1)

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V.HOSMANI I.T.A.No. 18/2014 C/W I.T.A. Nos.229/2009, 21/2012 & 35/2014 I.T.A.No.18/2014 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-11(3), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. ... APPELLANTS (By Sri. K.V. ARAVIND, ADV.,) AND: M/S. ING VYSYA BANK LIMITED ING VYSYA HOUSE No.22, M.G. ROAD BANGA…

M/S. Splendor Landbase Limited, New Delhi vs. ACIT, New Delhi

In the result, ITA No.3533/Del/2010 stands allowed

ITA 1508/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Dec 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaita No.1508/Del/2014 (Assessment Year-2008-09) M/S Splendor Landbase Limited Asst. Commissioner Splendor Forum, 5Th Floor, Of Income Tax, Vs. Jasola District Centre, Circle-9(1), New Delhi- 110025. New Delhi. Pan –Aaeca 3986E (Appellant) (Respondent) Ita No.3533/Del/2010 (Assessment Year-2008-09) M/S Splendor Landbase Limited Asst. Commissioner F-38/2, Splendor House Of Income Tax, Okhla Industries Area, Vs. Circle-9(1), Phase-Ii, New Delhi-110020. New Delhi. Pan –Aaeca 3986E (Appellant) (Respondent)

Section 153CSection 271(1)(c)

…therefore, the notice issued u/s 153C in the case of the assessee company was unlawful making the assessment null and void. The learned AR placed reliance on the judgment of the Hon’ble Apex Court in the case of CIT vs. Calcutta Knitwears reported in [2014] 43 Taxmann.com 446 (SC) to buttress his argument that satisfaction note could not be prepared prior to the issuance of notice against the searched persons. Reliance was also placed on ITA Nos.1507, 1508/Del/2014 ITA Nos.3532 & 3533/Del/2010 (Asst.Years:2007-08 & 2008-09) CBDT Circular No.24/2015 dated 31.12.2015 wherein the CBDT had clarified that the ju…

M/S. Splendor Landbase Limited, New Delhi vs. ACIT, New Delhi

In the result, ITA No.3533/Del/2010 stands allowed

ITA 1507/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Dec 2019AY 2007-08

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaita No.1508/Del/2014 (Assessment Year-2008-09) M/S Splendor Landbase Limited Asst. Commissioner Splendor Forum, 5Th Floor, Of Income Tax, Vs. Jasola District Centre, Circle-9(1), New Delhi- 110025. New Delhi. Pan –Aaeca 3986E (Appellant) (Respondent) Ita No.3533/Del/2010 (Assessment Year-2008-09) M/S Splendor Landbase Limited Asst. Commissioner F-38/2, Splendor House Of Income Tax, Okhla Industries Area, Vs. Circle-9(1), Phase-Ii, New Delhi-110020. New Delhi. Pan –Aaeca 3986E (Appellant) (Respondent)

Section 153CSection 271(1)(c)

…therefore, the notice issued u/s 153C in the case of the assessee company was unlawful making the assessment null and void. The learned AR placed reliance on the judgment of the Hon’ble Apex Court in the case of CIT vs. Calcutta Knitwears reported in [2014] 43 Taxmann.com 446 (SC) to buttress his argument that satisfaction note could not be prepared prior to the issuance of notice against the searched persons. Reliance was also placed on ITA Nos.1507, 1508/Del/2014 ITA Nos.3532 & 3533/Del/2010 (Asst.Years:2007-08 & 2008-09) CBDT Circular No.24/2015 dated 31.12.2015 wherein the CBDT had clarified that the ju…

The Pr. Commissioner of Income Tax -Central -1 vs. Virender Kumar Bhatia

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

ITA/732/2019HC Delhi01 Nov 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 132Section 142Section 143(2)Section 158BSection 260A

…ITA 732/2019 Page 1 of 10 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 01.11.2019 + ITA 732/2019 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel. versus VIRENDER KUMAR BHATIA ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA SANJEEV NARULA, J. (Oral): 1. The present appeal under Section 260A of the Income Tax…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1872/HYD/2013[2003-04]Status: DisposedITAT Hyderabad25 Oct 2019AY 2003-04

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1871/HYD/2013[2002-03]Status: DisposedITAT Hyderabad25 Oct 2019AY 2002-03

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1877/HYD/2013[2008-09]Status: DisposedITAT Hyderabad15 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

CIT v. Calcutta Knitwears

What is CIT v. Calcutta Knitwears authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Calcutta Knitwears

Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Lakshmi Vanketesh Minerals, Hospet

Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Lakshmi Venketesh Minerals, Hospet

ACIT 4(3)(1), Mumbai vs. The New Piece Goods Bazar Co. Ltd, Mumbai

M/S Karle Internatioal Private Ltd vs. The Assistant Commissioner of Income Tax

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

Maruti Suzuki India Ltd., New Delhi vs. JCIT (OSD), New Delhi

DCIT, New Delhi vs. M/S Maruti Suzuki India Ltd., New Delhi

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

Shri. Navin Jolly vs. The Income-Tax Officer

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

Shri Rupam Rajendra Gorecha, Dahod vs. The ITO, Ward-2, Dahod

Sri Panati Vittalanath Reddy, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore

Satya Kumar Sakhuja, New Delhi vs. ITO Ward -45(3), New Delhi

The Commissioner of Income-Tax vs. M/S. Ing. Vysya Bank Limited

M/S. Splendor Landbase Limited, New Delhi vs. ACIT, New Delhi

M/S. Splendor Landbase Limited, New Delhi vs. ACIT, New Delhi

The Pr. Commissioner of Income Tax -Central -1 vs. Virender Kumar Bhatia

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad