CIT v. K.L. Ahuja

M/S Rani Sati Agro Tech Pvt. Ltd., Kolkata vs. ITO, Ward-12(3), Kolkata

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

…TO Ward 12(2) Kolkata [ITA No. 896/Kol/2019] dated 08.11.2019 9. Judgment of ITAT Kolkata in the case of RKB Securities Ltd. vs. ITO Ward 12(2), Kolkata [ITA No. 1144/Kol/2019] dated 08.11.2019 10. Judgment of Delhi High Court in the case of CIT vs. K L Ahuja 250 ITR 763 dated 19.10.2000 7.1. Reliance was further placed on the latest decision of the Tribunal in the case of M/s Pearl Tracom Pvt. Ltd. vs. PCIT-4, Kolkata in ITA No. 495/Kol/2022; Assessment Year 2012-13; order dt. 6th March, 2023. 8. On the other hand, the ld. D/R vehemently argued supporting the order of the ld. Pr. CIT further stating that the ass…

M/S Bhagwati Vintrade Private Limited, Kolkata vs. I.T.O., Ward-10(4), Kolkata

In the result appeal of the assessee is allowed

…beyond the directions of the Pr. CIT, he relied on the judgment of the Hon’ble Delhi High Court in the case o judgment of the Hon’ble Delhi High Court in the case o judgment of the Hon’ble Delhi High Court in the case of CIT vs. K.L. Ahuja reported in [2001] 250 ITR 763 250 ITR 763 (Delhi). 7. The ld. Counsel for the assessee further took this Bench through the impugned The ld. Counsel for the assessee further took this Bench through the impugned The ld. Counsel for the assessee further took this Bench through the impugned order passed u/s 263 of the Act dt. 21/12/2020 and gave a comparative chart on the order p…

M/S Metal Craft Industries Pvt. Ltd., Kolkata vs. I.T.O., Ward-12(3), Kolkata

In the result, appeal of the assessee is allowed

…in ITA No. 838/Kol/2019, dt. 12/08/2020 4.1.1. He further relied on the judgment of the He further relied on the judgment of the Hon’ble Delhi High Court in the case of Hon’ble Delhi High Court in the case of CIT vs. K.L. Ahuja reported in reported in [2001] 250 ITR 763 (Delhi) for the proposition for the proposition that when the ITO passes an order, not on his own discretion or wisdom but not on his own discretion or wisdom but, , by following the directions of the Commissioner of Income Tax, directions of the Commissioner of Income Tax, then, such order cannot be held as then, such order cannot be held as err…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

…Tax of equal rank cannot review such order u/s 263 of the Act. Reliance is 17 I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited placed on the decision of the Hon’ble Delhi High Court in the case of CIT vs. K.L. Ahuja reported in [2001] 250 ITR 763 (Delhi). In this judgement the proposition of law laid down was that, if an order is passed by the Assessing Officer in pursuance of directions of his superior officers who happens to be a Commissioner of Income Tax, then such Commissioner of Income Tax cannot revise that order, as it would tantamount to revising one’s own order. In the case of K…