CIT v. H.P.State Forest Corporation Ltd.

230 CTR 284Reported decision2010#17290 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Judgments citing CIT v. H.P.State Forest Corporation Ltd.

ACIT, Circle - 7, Kolkata vs. Smt. Bimala Devi Poddar, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 774/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…5.1 and 5.2. then the tax liability is a consequential effect and has not come as a mistake apparent from record. In this connection we rely on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs H.P.State Forest Corporation Ltd. (2010) 230 CTR 284 wherein the Hon'ble Himachal Pradesh High Court while commenting upon the powers of the Tribunal has observed that "Direction to restrict income while setting aside assessment--While remanding the matter to do assessment on the basis of audited accounts, Tribunal, however, had no jurisdiction, whatsoever, to have further given a direction that th…

ACIT, Circle - 7, Kolkata vs. M/S. Govind Commercial Co. Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 773/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…5.1 and 5.2. then the tax liability is a consequential effect and has not come as a mistake apparent from record. In this connection we rely on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs H.P.State Forest Corporation Ltd. (2010) 230 CTR 284 wherein the Hon'ble Himachal Pradesh High Court while commenting upon the powers of the Tribunal has observed that "Direction to restrict income while setting aside assessment--While remanding the matter to do assessment on the basis of audited accounts, Tribunal, however, had no jurisdiction, whatsoever, to have further given a direction that th…

ACIT, Circle - 7, Kolkata vs. M/S. Likhami Commercial Company Ltd. Amalgamated Into Choicest Enterprises Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 772/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…5.1 and 5.2. then the tax liability is a consequential effect and has not come as a mistake apparent from record. In this connection we rely on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs H.P.State Forest Corporation Ltd. (2010) 230 CTR 284 wherein the Hon'ble Himachal Pradesh High Court while commenting upon the powers of the Tribunal has observed that "Direction to restrict income while setting aside assessment--While remanding the matter to do assessment on the basis of audited accounts, Tribunal, however, had no jurisdiction, whatsoever, to have further given a direction that th…

D.C.I.T., Circle - 7(1), Kolkata vs. Smt. Gayatri Neotia Legal Heir of Late Suresh Kumar Neotia, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 771/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…5.1 and 5.2. then the tax liability is a consequential effect and has not come as a mistake apparent from record. In this connection we rely on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs H.P.State Forest Corporation Ltd. (2010) 230 CTR 284 wherein the Hon'ble Himachal Pradesh High Court while commenting upon the powers of the Tribunal has observed that "Direction to restrict income while setting aside assessment--While remanding the matter to do assessment on the basis of audited accounts, Tribunal, however, had no jurisdiction, whatsoever, to have further given a direction that th…

ACIT, Circle - 7, Kolkata vs. M/S. R.K.B.K. Fiscal Services Pvt. Ltd. Now Know As Ambuja Neotia Holdings P Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 770/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…5.1 and 5.2. then the tax liability is a consequential effect and has not come as a mistake apparent from record. In this connection we rely on the decision of Hon'ble Himachal Pradesh High Court in the case of CIT vs H.P.State Forest Corporation Ltd. (2010) 230 CTR 284 wherein the Hon'ble Himachal Pradesh High Court while commenting upon the powers of the Tribunal has observed that "Direction to restrict income while setting aside assessment--While remanding the matter to do assessment on the basis of audited accounts, Tribunal, however, had no jurisdiction, whatsoever, to have further given a direction that th…

CIT v. H.P.State Forest Corporation Ltd. (230 CTR 284) — Cited in 5 Judgments | BharatTax