CIT v. MWP Ltd.

41 Taxmann.com 496High Court2014#6095 most cited

What is CIT v. MWP Ltd. authority for?

Initiation of penalty proceedings under section 271(1)(c) requires a specific satisfaction recorded by the Assessing Officer in the assessment order; a mere mention is insufficient and renders the proceedings liable to be quashed.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. MWP Ltd. · Section 271(1)(c) · penalty proceedings · satisfaction in assessment order · quashing penalty · concealment of income · search assessment · unexplained expenditure · unexplained investment

Sections most often in play

Section 143(3)Section 153ASection 271(1)(c)Section 40A(3)

Issues it is cited on

income tax settlement commissionpenalty proceedings initiatedsection 40a(3)on-moneypenalty u/s 271(1)(c)search assessmentconcealment of incomeunexplained expenditurelevy of penaltysection 271(1)unexplained investmentsection 271

Judgments citing CIT v. MWP Ltd.

M/S Pumarth Infrastructure Private Limited, Indore vs. The Asstt Commissioner of Income Tax Circle - 4(1), Aaykar Bhawan, Indore

Appeals are allowed for statistical purposes

ITA 766/IND/2024[2009 -2010]Status: DisposedITAT Indore27 Feb 2026

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 132Section 153ASection 271(1)(c)Section 40A(3)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.757/Ind/2024 (AY 2010-11) M/s. Pumarth ACIT 4(1) बनाम/ Infrastructure Private Indore Vs. Limited, 5/5A, Navratan Bagh, Near Geeta Bhawan Square, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACM0901H Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 27.02.2026 आदेश/ O R D E R Per B.M. Biyani, AM: The captioned thre…

M/S Pumarth Infrastructure Private Limited, Indore vs. The Asstt Commissioner of Income Tax Circle 4(1), Aaykar Bhawan, Indore

Appeals are allowed for statistical purposes

ITA 765/IND/2024[2011-12]Status: DisposedITAT Indore27 Feb 2026AY 2011-12
Section 132Section 153ASection 250Section 271(1)(c)Section 40A(3)

…M/s. Pumarth Infrastructure Private Limited ITA Nos. 766/Ind/2024, 757/Ind/2024, 765/Ind/2024 AYs: 2009-10 to 2011-12 271(1)(c) of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, 2010-11 and 2011-12. 2. The background facts leading to present appeals are as under: (i) The assessee is a private limited company incorporated on 11.10.1982 and engaged in the business of real estate development. At the relevant time, the assessee developed two projects named “Pumarth Park" and "Pumarth Meadows". A search and seizure u/s 132 was carried upon “Apollo Group/Pumarth Group of Indore” including asse…

M/S Pumarth Infrastructure, Indore vs. The Asst Commissioner If Income Tax Circle 4(1), Aaykar Bhawan, Indore

Appeals are allowed for statistical purposes

ITA 757/IND/2024[2010 -11]Status: DisposedITAT Indore27 Feb 2026

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 132Section 153ASection 271(1)(c)Section 40A(3)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.757/Ind/2024 (AY 2010-11) M/s. Pumarth ACIT 4(1) बनाम/ Infrastructure Private Indore Vs. Limited, 5/5A, Navratan Bagh, Near Geeta Bhawan Square, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACM0901H Assessee by Shri Sumit Nema, Sr. Adv. with Shri Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 27.02.2026 आदेश/ O R D E R Per B.M. Biyani, AM: The captioned thre…

Kemia Industries Limited, Chennai vs. ITO, Chennai

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 271(1)(c)

…favour of the assessee. No costs. Similar legal grounds qua framing of specific charge in the notice have been allowed by Hon’ble High Court of Bombay in Ventura Textiles ltd. V/s CIT (117 Taxmann.com 182); Hon’ble High Court of Karnataka in CIT V/s MWP Ltd. (41 Taxmann.com 496) as well as in Safina Hotels (P.) Ltd. V/s CIT (66 Taxmann.com 334) which has been relied upon by Ld. AR during the course of hearing. We find all these decision supports the case of the assessee on legal grounds. The Ld. CIT-DR has relied on the decision of Hon’ble High Court of Madras in the case of Gangotri Textiles Ltd. V/s DCIT (121 T…

R.Ajith, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 966/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 2527/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

Shri. Ajith R, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1869/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1866/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Feb 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

K.Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 959/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

Shri. Ajith R, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1870/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle--2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1868/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1867/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

ACIT, Circle-2(3), Kolkata vs. Late Baijnath Agarwal, Kolkata

In the result, appeal of revenue as well as the Cross Objection of assessee is dismissed

ITA 477/KOL/2017[2014-15]Status: DisposedITAT Kolkata23 Jan 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132Section 143(3)Section 271Section 271(1)(c)Section 271A

…levy penalty u/s. 271AAB and initiation of penalty u/s. 271AAB of the Act, the AO does not have jurisdiction to levy penalty u/s. 271(1)(c) of the Act. For coming to such conclusion, we also rely on the Karnataka High Court decision in CIT Vs. MWP Ltd. (2014) 41 Taxmann.com 496 (Kar). Since we allow the grounds raised by assessee in Cross Objection, the appeal of Revenue is academic and the legal issue raised by assessee is allowed, therefore, AO’s order u/s. 271(1)(c) of the Act is not in accordance to Rule of Law and it is without jurisdiction as discussed above, so the same is quashed. 7. In the result, appeal…

DCIT, Central Circle - XI, Kolkata vs. Shri Harish Kumar Sarawgi, Kolkata

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

ITA 1496/KOL/2011[2004-05]Status: DisposedITAT Kolkata26 Aug 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

…1 ITA No.1222-1226/Kol/2011 & ITA No.1496-1499/K/2011, AY 2003-04-2007-08 Harish Kumar Sarawgi IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 1222 to 1226/Kol/2011 Assessment Years: 2003-04 to 2007-08 Harish Kumar Sarawgi Vs. Deputy Commissioner of Income-tax, (PAN: ALDPS5357E) Central Circle-XI, Kolkata. (Appellant) (Respondent) & I.T.A Nos. 1496 to 1499/Kol/2011 Assessment Years: 2004-05 to 2007-08 Deputy Commissioner of Income-tax, Vs. Harish Kumar Sarawgi Central Circle-XI, Kolkata. (Appellant) (Respondent) Date of hearing:…

Harish Kumar Sarawgi, Kolkata vs. DCIT, Central Circle - XI, Kolkata

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

ITA 1222/KOL/2011[2003-04]Status: DisposedITAT Kolkata26 Aug 2016AY 2003-04

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

…1 ITA No.1222-1226/Kol/2011 & ITA No.1496-1499/K/2011, AY 2003-04-2007-08 Harish Kumar Sarawgi IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 1222 to 1226/Kol/2011 Assessment Years: 2003-04 to 2007-08 Harish Kumar Sarawgi Vs. Deputy Commissioner of Income-tax, (PAN: ALDPS5357E) Central Circle-XI, Kolkata. (Appellant) (Respondent) & I.T.A Nos. 1496 to 1499/Kol/2011 Assessment Years: 2004-05 to 2007-08 Deputy Commissioner of Income-tax, Vs. Harish Kumar Sarawgi Central Circle-XI, Kolkata. (Appellant) (Respondent) Date of hearing:…

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…

CIT v. MWP Ltd. (41 Taxmann.com 496) — Cited in 19 Judgments | BharatTax