CIT v. Gabriel India Ltd.

203 ITR 108High Court1993#43 most cited

What is CIT v. Gabriel India Ltd. authority for?

The Commissioner cannot revise an assessment order under Section 263 merely because they hold a different opinion or believe a deeper inquiry was warranted if the Assessing Officer has applied their mind and conducted some inquiry. Revision under Section 263 is permissible only in cases of a complete lack of inquiry or non-application of mind by the Assessing Officer, not for merely inadequate inquiry.

990

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2009 to 2026.

Also referred to as

CIT v. Gabriel India Ltd. · 203 ITR 108 · Section 263 · revision under Section 263 · inadequate inquiry · lack of inquiry · non-application of mind · erroneous and prejudicial to revenue · Commissioner's power of revision

Also reported as

71 Taxmann 585

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 143(2)Section 148Section 1961

Issues it is cited on

inadequate enquirymalabar industrialsection 263(1)lack of enquiryprejudicial to interest of revenuerevision u/s 263revision under section 263assessment order erroneouserroneous and prejudicialsection 263section 26non-application of mind

Judgments citing CIT v. Gabriel India Ltd.

Anand Lilaram Raisinghani, Mumbai vs. Pr. CIT - 16, Mumbai

In the result, the appeal stands partly allowed to the extent specified in the order

ITA 3385/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Anadi Varma - Ld. CIT-DR
Section 143(3)Section 2(22)(e)Section 263Section 43B

…in Grasim Industries Ltd. V/s CIT (321 ITR 92). 4.3 The Hon’ble Delhi High Court, CIT V/s Vikas Polymers (supra), further observed that as regards the scope and ambit of the expression "erroneous", Hon’ble Bombay High Court in CIT vs. Gabriel India Ltd. [1993 203 ITR 108 (Bombay)], held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrary to law, upon mistaken view of law; or upon erroneous application of legal principles" and thus it is clear that an order cannot be termed as "erroneous" unless it is not in accordance wi…

Sanjay Kumar Surana, Kolkata vs. Pr.CIT-12, Kolkata

In the result, the appeal of the assessee is allowed

ITA 902/KOL/2019[2009-10]Status: DisposedITAT Kolkata31 Dec 2019AY 2009-10

Bench: Shri P.M. Jagtap, V.P (Kz) & Shri A. T. Varkey, Jm ]

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P.M. Jagtap, V.P (KZ) & Shri A. T. Varkey, JM ] I.TA No. 902/Kol/2019 A.Y 2009-10 Sanjay Kumar Surana Vs. P.C.I.T-12, Kolkata PAN: BKEPS 6707H Appellant Respondent Date of Hearing 27.11.2019 Date of Pronouncement 31.12.2018 For the Appellant Shri Manish Tiwari, FCA, ld.AR For the Respondent Dr. (Shri) A.K. Nayak, CIT, ld. Sr.DR ORDER PER SHRI A.T. VARKEY, JM This appeal is preferred by the assessee against the order of Ld. Pr. CIT-12, Kolkata dated 26/03/2009 for the assessment year 2009-10 passed u/s. 263 of the Income-tax Act, 1961 (…

Shree Krishna Goswami, Kolkata vs. Principal CIT - 2, Kolkata

Appeal is allowed

ITA 1097/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Dec 2019AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1097/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14) Shree Krishna Goswami Vs. Pr. Cit -2, Kolkata C/O Subash Agarwal & Associates, Siddha Gibson, 1, Gibson Lane, 2Nd Floor, Suite213, Kolkata – 700069. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeopg4309Q (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT(DR)
Section 143(3)Section 154Section 194CSection 263Section 263(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & S. S. GODARA, JM आयकर अपीलसं./I.T.A No.1097/Kol/2018 ("नधा"रण वष" / Assessment Year: 2013-14) Shree Krishna Goswami Vs. Pr. CIT -2, Kolkata C/o Subash Agarwal & Associates, Siddha Gibson, 1, Gibson Lane, 2nd Floor, Suite213, Kolkata – 700069. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEOPG4309Q (Appellant) .. (Respondent) Appellant by : Shri Subash Agarwal, Advocate Respondent by : Shri A. K. Nayak, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 03/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S.…

Gurvinder Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…1. Malabar Industrial Co. Ltd. vs. CIT, 243 ITR 83 (SC) 2. Abhishan Entereprises Vs CIT (2016) 28 ITJ 139 (Trib.-Indore) 3. M/s Gupta Spinning Mills vs. CIT in ITANo.3398/Del/2010 4. CIT vs. Max India Ltd. 295 ITR 282 (SC) 5. CIT vs. Gabriel India Ltd. (1993) 203 ITR 108(Bom) 6.CIT vs. R.K. Construction Co. 313 ITR 65 (Gujarat) 7. CIT vs. Arvind Jewellers (2003) 259 ITR 502(Gujarat) 8.CIT vs. Sunbeam Auto Ltd. (20100 189 Taxman 436 (Del) 8. With regard to the contention that the amendment brought in Finance Act 2013 in Explanation (1) to section 10(10D) is prospective in nature, assessee relied following judgmen…

Harleen Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…1. Malabar Industrial Co. Ltd. vs. CIT, 243 ITR 83 (SC) 2. Abhishan Entereprises Vs CIT (2016) 28 ITJ 139 (Trib.-Indore) 3. M/s Gupta Spinning Mills vs. CIT in ITANo.3398/Del/2010 4. CIT vs. Max India Ltd. 295 ITR 282 (SC) 5. CIT vs. Gabriel India Ltd. (1993) 203 ITR 108(Bom) 6.CIT vs. R.K. Construction Co. 313 ITR 65 (Gujarat) 7. CIT vs. Arvind Jewellers (2003) 259 ITR 502(Gujarat) 8.CIT vs. Sunbeam Auto Ltd. (20100 189 Taxman 436 (Del) 8. With regard to the contention that the amendment brought in Finance Act 2013 in Explanation (1) to section 10(10D) is prospective in nature, assessee relied following judgmen…

Hi-Rock Construction Co., Mumbai vs. Pr. CIT - 32, Mumbai

In the result, appeal of the assessee is allowed

ITA 4327/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhm/S Hi Rock Construction Co. Pr. Cit -32 C-11, 2Nd Floor, 903, A, Gurukul Tower, Cst No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, Pan: Aaffh6403B Mumbai. Appellant Respondent

For Appellant: Shri Vipul Joshi with Shri Shubham Rathi (AR)For Respondent: Shri B. Srinivas (CIT-DR)
Section 143Section 143(3)Section 254(1)Section 263Section 36(1)(iii)

…ot erroneous even if the AO has not made elaborate discussion of issue in the assessment order. The ld. AR of the assessee relied upon the decisions of CIT vs. Reliance Communication Ltd. [(2016) 76 taxmann.com 226 (SC)], CIT vs. Gabriel India Ltd. [(1993) 203 ITR 108 (Bom)], CIT vs. Fine Jwellery (India) Ltd. [(2015) 372 ITR 303 (Bom)], MOIL Ltd. Vs. CIT [(2017) 396 ITR 244 (Bom)], CIT vs. Gera Developments (P) Ltd. [(2016) 387 ITR 691 (Bom)], Pr. CIT vs. Ramchandra Naidu [(2017) 85 taxmann.com 127 (Bom)], CIT vs. Goyal Private Family Specific Trust [(1998) 171 ITR 698 (All)], CIT vs. Mahendra Bansal [(2…

Kkb Projects Pvt. Ltd, Surat vs. Pr. CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 222/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.222/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Kkb Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, S Of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [Pan: Aadck 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr

Section 143(3)Section 263Section 40A(2)Section 40A(2)(b)

…umulatively satisfied by the ld.Pr.CIT. The reliance is placed on the decision of Hon'ble Gujarat High Court in case of CIT v/s. Minaiben S. Parikh - 215 ITR 0081 (Guj.) and the decision of Honourable Bombay High Court in case of CIT v/s. Gabriel India Ltd. - 203 ITR 108 (Bom.) and decision of Honourable Supreme Court in the case of Malabar Industrial Co. Ltd. V/s. CIT – 243 ITR 83. Even if it is assumed that two views are possible and assessing officer has adopted one of the views in favour of the assessee, the assessment order cannot be revised u/s. 263 as held by Honourable Supreme Court In case of Malabar ind…

Vadasinor Pragati Samaj Co-Op.Credit Society Ltd., Mumbai vs. Pr. CIT -18, Mumbai

In the result, appeal of the assessee is allowed

ITA 2539/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Dec 2019AY 2014-15

Bench: Shri Pawan Singh & Shri S. Rifaur Rahmanm/S Vadasinor Pragati Samaj Principal Commissioner Of Co-Operative Credit Society Ltd. Income Tax – 18 45/49, 1St Floor, Babu Genu Road, Vs. Mumbai. Kalbadevi, Mumbai-400002. Pan: Aaaav6905G Appellant Respondent

For Appellant: Shri Sanjay S. Parikh (AR)For Respondent: Shri Sushil Kumar Poddar (CIT-DR)
Section 143(2)Section 143(3)Section 254(1)Section 263Section 80P(2)Section 80P(2)(d)Section 80P(4)

…vs. Max India Ltd. [2007] 295 ITR 282 (SC),  Quepem Urban Co-operative Credit Society Ltd. vs. ACIT [2015] 377 ITR 272 (Bom. HC).  PCIT vs. Goa PWD Staff Co-operative Credit Society Ltd. [2016] 242 Taxman 0422 (Bom. HC.)  CIT vs. Gabriel India Ltd. [1993] 203 ITR 108 (Bom.)  CIT vs. Jafari Momin Vikash Co-op. Credit Society Ltd. [2014] 362 ITR 331 (Guj. HC.  ACIT vs. Metrocity Criminal Courts employees Mutually Aided co- op. Credit Society Ltd. [2015] 39 ITR (Trib.) Hyderabad.  In Lady Ratan Tower Cooperative Housing Society Ltd.  ACIT vs. People’s Co-operative Credit Society Ltd. [2019] 180 DTR (Ahd) (SB…

Tata Motors Ltd, Mumbai vs. CIT (Ltu), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3925/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Dec 2019AY 2010-11

Bench: Shri Pawan Singh & Shri G. Manjunathatata Motors Ltd. Vs. The Cit(Ltu) 29Th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 263Section 35DSection 37(1)

…cision of Hon’ble Supreme Court, in the case of CIT vs Malabar Industiral Limited (2000) 243 ITR 83. The case laws relied upon by the assessee is reproduced as under:- * Malabar Industrial Co.Ltd. vs. CiT (2000) ( 243 ITR 83 SC) * Gabriel India Ltd. (1993) ( 203 ITR 108) * Colour Publications (P.) Ltd. [2018] 97 taxmann.com 116 (Mumbai- Trib.) * Cisco Capital Systems (India) Private Limited (ITA No. 849/Bang/2015 dated 7 Septeber, 2018) (Bangalore ITAT) * CIT vs. R.K.Metal Works ( 1978) (112 ITR 445) (P &H) * CIT vs. Kanda Rice Mills ( 1989) ( 178 ITR 446) (P& H) * Cognizant India Private Limited vs CiT (ITA.NO.…

S. N. Tradelink Private Limited, Surat vs. Principal Commissioner of Income Tax-2, Surat

In the result, the appeal of the assessee stands allowed

ITA 586/SRT/2018[2013-14]Status: DisposedITAT Surat12 Dec 2019AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.586/Ahd/2018 िनधा"रण वष"/Assessment Year:2013-14 M/S. S. N. Tradelink Pvt. Ltd. Principal Commissioner 3010-11, Moamai Complex, Of Income-Tax- 2, Surat Near Bombay Market Surat Pan: Aakcs 0060 R अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(3)Section 263Section 41(1)

…ndia Ltd. 2007] 295 ITR 282 (SC), ITO V. DG Housing Projects Limited [2012] 343 ITR 329 (Del), DIT v. Jyoti Foundation [2013] 357 ITR 388 (Delhi), CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Delhi) [2010] 189 Taxman 436 (Delhi), CIT v. Gabriel India (P) Ltd. 203 ITR 108 (Bom) and A2Z Maintenance And Engineering Service Ltd. v. CIT [I.T.A.No. 2438/DEL/2012(DelHC). The learned counsel S.N. Tradelink Pvt. Ltd. v. Pr.CIT-2, Surat /I.T.A.No. 586/SRT/2018/A.Y. 13-14 Page 7 of 17 for the assessee submitted as a settled position of law that when the assessing officer has taken a certain view on the basis of evidence b…

Spirit Infrapower and Multiventures Pvt. Ltd., Mumbai vs. Pr CIT 8, Mumbai

Appeal of the assessee is allowed

ITA 3081/MUM/2019[2014-15]Status: DisposedITAT Mumbai11 Dec 2019AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: S/shri V. Chandra Sekhar, Harshad Shah, A.RsFor Respondent: Shri T. Kipgen, CIT,DR
Section 143(2)Section 143(3)Section 263Section 32Section 32(1)

…e case of Malabar Industrial Company (2000) 243 ITR 83 (SC) and CIT Vs. Max India Limited (2007) 295 ITR 282 (SC). Also, reliance was placed by the Ld. A.R on the judgment of the Hon‟ble High Court of Bombay in the case of CIT Vs. Gabriel India Limited (1993) 203 ITR 108 (Bom). Further, the Ld. A.R in order to fortify his aforesaid contention had also relied on the order of the ITAT “D” Bench, Mumbai in the case of Shri Narayan Tatu Rane Vs. ITO Ward-27(1)(1), Mumbai [ITA No. 2690 & 2691/Mum/2016, dated 06.05.2016] (copy placed on record). Further, it was submitted by the Ld. A.R that the entitlement of the asses…

Gordon Bruce Serrao, Mumbai vs. Principal Commissioner of Income Tax -28, Mumbai

In the result, appeal stands partly allowed for statistical purposes

ITA 3105/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Dec 2019AY 2013-14

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Dr. K. Shivaram a/wFor Respondent: Shri M. Daya Sagar
Section 143(3)Section 263Section 54

…ne the issue afresh. In support of his contention, the learned Counsel relied upon the following decisions:– i) Janki Ram Bahadur Ram v/s CIT, [1995] 57 ITR 21 (SC); ii) CIT v/s Dhable & Ors., [1993] 202 ITR 98 (Bom.); iii) CIT v/s Gabriel India Ltd., [1993] 203 ITR 108 (Bom.); iv) CIT v/s Design & Automation Engineers (Bombay) Pvt. Ltd., [2008] 323 ITR 632 (Bom.); v) CIT v/s Kiran Hirji Shah, [2015] 231 Taxman 670 (Bom.); 6 Gordon Bruce Serrao vi) CIT v/s Fine Jewellery (I) Ltd., [2015] 372 ITR 303 (Bom.); vii) MOIL Ltd. v/sCIT, [2017] 396 ITR 244 (Bom.); viii) CIT v/s Nirav Modi, [2017] 390 ITR 292 (Bom.); i…

Dipanjan Basak, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1316/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Azharul Haque, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1313/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Biswajit Swain, Hooghly vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1312/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Balakalyan Chowdary Marathu, Kadapa vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1310/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Samir Kumar Nayak, Balasore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1309/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Lisa Das, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1307/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Mahesh Kumar, Bangalore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1303/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…n the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given AYs- 2014-15 detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer…

Invitrogen Bioservices India Pvt. Ltd., Bangalore vs. Pr. CIT, Bangalore

In the result appeal filed by assessee stands allowed

ITA 868/BANG/2016[2007-08]Status: DisposedITAT Bangalore29 Nov 2019AY 2007-08

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Shri Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT,DR
Section 10BSection 143(3)Section 147Section 263

…assessment order passed by Ld. AO is neither prejudicial nor erroneous to the interest of the revenue, Ld.AR placed reliance upon following decisions:  Malabar industrial Co Ltd vs CIT reported in (2000) 109 Taxmann 66 (SC);  CIT vs Gabriel India Ltd (1993) 203 ITR 108 (Bom);  CIT vs Sunbeam Auto Ltd (2010) 189 Taxmann 436 (Del);  CIT vs Gokuldas Exports (2012) 20 taxman.com 491 (Kar) ITA Nos.868 & 869(B)/2016 19 4.7 Ld.AR has submitted that there has to be prima-facie material on record to show that, tax which was lawfully exigible has not been imposed or that by application of relevant statute or an incorr…