CIT v. Lotus Constructions

55 Taxmann.com 182High Court2015#18062 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 37(1)Section 40A(3)Section 43A

Judgments citing CIT v. Lotus Constructions

Seoyon E-Hwa Summit Automotive India Private Limited, Kancheepuram vs. Commissioner of Income-Tax (Appeals), Na

In the result, appeal filed by the assessee is allowed

ITA 2091/CHNY/2024[2009-10]Status: DisposedITAT Chennai23 Apr 2025AY 2009-10

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Lalit Kumar, CAFor Respondent: Dr.I. Roopa, Addl.CIT

Section 143(3)Section 271Section 271(1)(c)Section 37(1)Section 40A(3)Section 43A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2091/Chny/2024 & Stay Application No.48/Chny/2024 िनधा"रण वष"/Assessment Year: 2009-10 v. M/s.Seoyon E-HWA Summit – The ACIT, Automotive India Pvt. Ltd., Company Circle-II(2), A-8, SIPCOT Industrial Park, Chennai. Irungatukottai, Sriperumbudur Taluk, Kanchipuram-602 204. [PAN: AAGCS 4350 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"…

Jain Infra Projects Ltd.(Since Taken Over Bangal Construction Co.), Kolkata vs. ACIT, CC-IV, Kolkata

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

ITA 1234/KOL/2011[2006-07]Status: DisposedITAT Kolkata23 Mar 2016AY 2006-07

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri Amit Kumar, ACA, ld.ARFor Respondent: Shri Rajat Kumar Kureel, JCIT, ld.Sr.DR

Section 132(1)Section 132(4)Section 153ASection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Before : Shri N.V.Vasudevan, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA Nos. 1320 & 1321/Kol/2011 A.Ys 2006-07 to 2007-08 ACIT, CC-IV, Kolkata Vs. M/s. Jain Infra Projects Ltd (since taken over M/s. Bengal Construction Co.) PAN: AAEFB 4739K (Appellant/Department) (Respondent/Assessee) ITA Nos. 1234 & 1236/Kol/2011 A.Ys 2006-07 to 2007-08 M/s. Jain Infra Projects Ltd Vs. ACIT, CC-IV, Kolkata (since taken over M/s. Bengal Construction Co.) (Appellant/Assessee) (Respondent/Department) ITA No. 1235/Kol/2011 A.Y 2007-08 M/s. Jain…

Uma Shankar Agarwal, Kolkata vs. DCIT, CC-I, Kolkata

In the result the appeals are allowed

ITA 1831/KOL/2009[2002-03]Status: DisposedITAT Kolkata20 Jan 2016AY 2002-03

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri S.S.Alam, JCIT, Sr.DR

Section 132(1)Section 139(1)Section 153ASection 271(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos.1831 to 1835/Kol/2009 Assessment Years : 2002-03 to 2006-07 Uma Shankar Agarwal -versus- D.C.I.T., Central Circle-I, Kolkata Kolkata (PAN:ACQPA 9624 A) (Appellant) (Respondent) For the Appellant: Shri A.K.Tibrewal, FCA For the Respondent : Shri S.S.Alam, JCIT, Sr.DR Date of Hearing : 09.12.2015. Date of Pronouncement : 20.01.2016. ORDER PER BENCH ITA No. 1831 to 1835/Kol/2009: These are appeals by the Assessee against common order dated 2.9.2015 of CIT(A), Central-III, Kolkata, r…

Sri Satyananda Achariya Biswas, North 24 Parganas vs. DCIT, Centra Circle - Xiii, Kolkata

In the result, the appeal by the Assessee is allowed

ITA 5/KOL/2010[2003-04]Status: DisposedITAT Kolkata02 Dec 2015AY 2003-04

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Years : 2003-04

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri Debasish Lahiri, JCIT, Sr.DR

Section 132Section 153ASection 271Section 271(1)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Years : 2003-04 Shri Satyananda Achariya Biswas -versus- D.C.I.T., central Circle-XIII, Kolkata Kolkata (PAN:ADEPB 9171 C) (Appellant) (Respondent) For the Appellant: Shri A.K.Tibrewal, FCA For the Respondent : Shri Debasish Lahiri, JCIT, Sr.DR Date of Hearing : 13.10.2015. Date of Pronouncement :02.12.2015. ORDER PER N.V.VASUDEVAN, JM: This appeal by the Assessee is against the order dated 14.10.2009 of CIT(A)- Central-II, Kolkata, confirming the order of the AO imposing pen…

Suvaprasanna Bhattacharya, Kolkata vs. ACIT, Circle - 55, Kolkata

In the result, appeal filed by assessee is allowed

ITA 1303/KOL/2010[2006-07]Status: DisposedITAT Kolkata06 Nov 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07 Suvaprasanna Bhatacharya V/S. Acit, Circle-55, Bh-167, Salt Lake, Sector- 54/1, Rafi Ahmed Ii, Kolkata-700 016 Kidwai Road, [Pan No.Aedpb 2611 R] Kolkata – 700 016 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 131Section 131(1)Section 142(1)Section 271(1)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V. Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 Suvaprasanna Bhatacharya V/s. ACIT, Circle-55, BH-167, Salt Lake, Sector- 54/1, Rafi Ahmed II, Kolkata-700 016 Kidwai Road, [PAN No.AEDPB 2611 R] Kolkata – 700 016 .. अपीलाथ" /Appellant ""यथ"/Respondent अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, FCA & Shri Amit Agarwal, Advocate Shri Sanjit Kr. Das, JCIT, SR-DR ""यथ" क" ओर से/By Respondent 06-10-2015 सुनवाई क" तार"ख/Date of Hearing 06-11-2015 घोषणा क" तार"ख/Date of Pronouncement आदे…