CIT v. Harjinder Kaur

222 CTR 254High Court2009#5456 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also reported as

180 Taxmann 23

Sections most often in play

Section 115BBESection 142(1)Section 143(3)Section 143(3A)Section 143(3B)Section 144BSection 69C

Issues it is cited on

cost plus methodsection 140section 292bdirections of the drpsection 292interest u/s 234apermanent establishmentsection 29transfer pricing adjustmentpenalty u/s 271(1)(c)section 144c(13)dispute resolution panel

Judgments citing CIT v. Harjinder Kaur

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S TRISHUL DEVELOPERS, BENGALURU

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11
Section 132Section 153ASection 153CSection 292Section 69C

…mmons or other\nproceeding taken by an authority suffers from an inherent lacuna\naffecting his/its jurisdiction, the same cannot be cured by having\nresort to Section 292B.\"\n14.\nThe issue again cropped up before the Court in CIT Vs. Harjinder Kaur\n(2009) 222 CTR 254 (P&H). That was a case where return in question filed\nby the assessee was neither signed by the assessee nor verified in terms\nof the mandate of Section 140 of the Act. The Court was of the opinion\nthat such a return cannot be treated as return even a return filed by the\nassessee and this inherent defect could not be cured inspite of the\ndee…

MARIE PRODUCTS PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 771/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT
Section 14Section 142(1)Section 143(3)

…ns or other proceeding. In other words, if the notice, summons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. • CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H): In the said case, return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming effe…

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…2 of 52 other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B.” 14. The issue again cropped up before the Court in CIT v. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the dee…

SUREAKSHA DB REALTY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 30(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 482/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Suraksha Db Realty The Dy. Commissioner Of Behind Orchid Suburbia, Ground Income-Tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6Th Floor, Bkc, (West), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) Pan No. Abofs0694R Assessee By : Shri Vijay Mehta, Ar Department By : Shri Op Sharma, Cit Dr

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri OP Sharma, CIT DR
Section 139(1)Section 143(3)Section 148Section 69CSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Suraksha DB Realty The Dy. Commissioner of Behind Orchid Suburbia, Ground income-tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6th Floor, BKC, (west), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) PAN No. ABOFS0694R Assessee by : Shri Vijay Mehta, AR Department by : Shri OP Sharma, CIT DR Date of hearing: 10-06-2022 Date of pronouncement : 08-09-2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the appellate order of T…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5022/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Feb 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5021/DEL/2018[2010-11]Status: DisposedITAT Delhi07 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5020/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4561/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4560/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Feb 2022AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4559/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Feb 2022AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…mmons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. 14. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the de…

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. AMDOCS DEVELOPMENT CENTRE INDIA PVT.LTD,, PUNE

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 398/PUN/2017[2011-12]Status: DisposedITAT Pune03 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 376/Pun/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri P.J. Pardiwalla &
Section 10ASection 10A(7)Section 143(2)Section 234BSection 80ISection 92C

…ice, summons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. 14. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming…

AMDOCS DEVELOPMENT CENTRE INDIA LLP (SUCCESSOR OF AMDOCS DEVELOPMENT CENTRE INDIA P LTD.),PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 376/PUN/2017[2011-12]Status: DisposedITAT Pune03 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 376/Pun/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri P.J. Pardiwalla &
Section 10ASection 10A(7)Section 143(2)Section 234BSection 80ISection 92C

…ice, summons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. 14. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming…

VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

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

ITA 2183/DEL/2018[2014-15]Status: DisposedITAT Delhi02 May 2019AY 2014-15

Bench: Sh. R.K Pandaassessment Year: 2014-15

Section 143Section 250(5)

…ce, summons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292 B. 13. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 260Section 268

…mmons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. 14. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the de…

VERTEX CUSTOMER MANAGEMENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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

ITA 966/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Jul 2018AY 2011-12

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2011-12 Vertex Customer Management Dcit, Circle- 26(1), India Pvt. Ltd., New Delhi. First Floor, Tower A, First India Place, Vs. Mehrauli – Gurgaon Road, Sushant Lok Phase- I, Gurgaon.

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 292B

…ice, summons or other proceeding taken by an authority suffers from an inherent lacuna affecting his/its jurisdiction, the same cannot be cured by having resort to Section 292B. 14. The issue again cropped up before the Court in CIT Vs. Harjinder Kaur (2009) 222 CTR 254 (P&H). That was a case where return in question filed by the assessee was neither signed by the assessee nor verified in terms of the mandate of Section 140 of the Act. The Court was of the opinion that such a return cannot be treated as return even a return filed by the assessee and this inherent defect could not be cured inspite of the deeming…

D.C.I.T CIR - 1,KOLKATA, KOLKATA vs. M/S GESTETNER (INDIA) LTD, KOLKATA

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 981/KOL/2013[1999-2000]Status: DisposedITAT Kolkata16 Aug 2017AY 1999-2000

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143Section 143(3)Section 481

…Gestetner (India) Ltd. , AY 1999-2000 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 619/Kol/2013 Assessment Year: 1999-2000 Gestetner (India) Ltd. (Since merged Vs. Deputy Commissioner of Income-tax, with Richo India Ltd.) Circle-1, Kolkata. (PAN: AABCG1103A) Appellant Respondent & I.T.A. No. 981/Kol/2013 Assessment Year: 1999-2000 Deputy Commissioner of Income-tax, Vs. Gestetner (India) Ltd. (Since merged Circle-1,…

GESTENER (INDIA) LIMITED (SINCE MERGED WITH RICOH INDIA LIMITED),KOLKATA vs. D.C.I.T CIR - 1,KOLKATA., KOLKATA

In the result, appeal of assessee is allowed and that of the revenue is dismissed

ITA 619/KOL/2013[1999-2000]Status: DisposedITAT Kolkata16 Aug 2017AY 1999-2000

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143Section 143(3)Section 481

…Gestetner (India) Ltd. , AY 1999-2000 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 619/Kol/2013 Assessment Year: 1999-2000 Gestetner (India) Ltd. (Since merged Vs. Deputy Commissioner of Income-tax, with Richo India Ltd.) Circle-1, Kolkata. (PAN: AABCG1103A) Appellant Respondent & I.T.A. No. 981/Kol/2013 Assessment Year: 1999-2000 Deputy Commissioner of Income-tax, Vs. Gestetner (India) Ltd. (Since merged Circle-1,…

GESTETNER (INDIA) LIMITED (SINCE MERGED WITH RICOH INDIA LTD.),KOLKATA vs. ACIT, CIRCLE - 1, KOLKATA, KOLKATA

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

ITA 275/KOL/2007[2003-04]Status: DisposedITAT Kolkata17 Feb 2016AY 2003-04

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Mrs. Sushmita Basu, CA & Sh. Amit Patra, FCAFor Respondent: Smt. Sucheta Bandyopadhyay, JCIT
Section 143(3)Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “C ” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No. 275/Kol/2007 Assessment Year: 2003-04 Gestetner (India) Ltd. Vs. Assistant Commissioner of Income-tax, (PAN:AABCP5702G) Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.148/Kol/2007 Assessment Year: 2003-04 Deputy Commissioner of Income-tax, Vs. Gestetner (India) Ltd. Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No. 595/Kol/2008 Assessment Year: 2004-05 Gestetner (India) Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.783/…

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. GESTETNER (INDIA) LTD., KOLKATA

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

ITA 148/KOL/2007[2003-04]Status: DisposedITAT Kolkata17 Feb 2016AY 2003-04

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Mrs. Sushmita Basu, CA & Sh. Amit Patra, FCAFor Respondent: Smt. Sucheta Bandyopadhyay, JCIT
Section 143(3)Section 481

…IN THE INCOME TAX APPELLATE TRIBUNAL “C ” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No. 275/Kol/2007 Assessment Year: 2003-04 Gestetner (India) Ltd. Vs. Assistant Commissioner of Income-tax, (PAN:AABCP5702G) Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.148/Kol/2007 Assessment Year: 2003-04 Deputy Commissioner of Income-tax, Vs. Gestetner (India) Ltd. Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No. 595/Kol/2008 Assessment Year: 2004-05 Gestetner (India) Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.783/…

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