CIT v. Norplex Oak India

198 Taxmann 470High Court2011#5803 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 80A(6)Section 80IASection 80IA(8)

Judgments citing CIT v. Norplex Oak India

MUKESH TRENDS LIFESTYLE LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-2(1)(2), AHMEDABAD

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

ITA 828/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 828/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18)

For Respondent: Shri Vipul Chavda, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 828/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Mukesh Trends Lifestyle The Dy. Commissioner of बनाम/ Limited Income Tax Vs. N.H. No. -8, Narol-Naroda Circle - 2(1)(2), Road, Narol, Ahmedabad – Ahmedabad 382405 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM0500F (Appellant) .. (Respondent) Shri Vihar Soni, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Vipul Chavda, Sr. DR Date of Hearing 20/02/2024 Date of Pronouncement…

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1397/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2021AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 194Section 194CSection 194C(6)Section 194C(7)Section 40Section 6Section 7

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1397/AHD/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar III, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. PAN: AABCA8236G And आयकर अपील सं./ITA No. 1531/AHD/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar III, Ahmedabad. Opp. Old High Court, Ash…

D.C.I.T.,CIRCLE-3(1), KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1875/KOL/2019[2016-17]Status: DisposedITAT Kolkata24 Aug 2020AY 2016-17

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

DCIT, CIRCLE-3(1), KOLKATA, KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1300/KOL/2019[2015-16]Status: DisposedITAT Kolkata24 Aug 2020AY 2015-16

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

DCIT, CIRCLE-3(1), KOLKATA, KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1299/KOL/2019[2013-13]Status: DisposedITAT Kolkata24 Aug 2020AY 2013-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 63/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2013-14

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 1885/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2014-15

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 914/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 786/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2882/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

…KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 2010-11 & 2011-12 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range-3, B-81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Assessment Year 2010-11 PAN AAACK6128Q DCIT, Circle-3, V/s Khandwala Integrated Ahmedabad Financ…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7079D Assessee by : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue by : Sh. Sanjay I. Bara, CIT DR Date of Hearing :05.03.2019 Date of Pronouncement : 29.04.2019 ORDER Per N.…

THE ORISSA MINERALS DEVELOPMENT CO. LTD.,KOLKATA vs. DCIT, CIRCLE-5(2), KOLKATA, KOLKATA

Accordingly, the grounds raised by the revenue in this regard are dismissed and ground no

ITA 1929/KOL/2016[2012-13]Status: DisposedITAT Kolkata17 Apr 2018AY 2012-13

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 Dcit, Circle-5(2), Kolkata -Vs- The Orissa Minerals Development Co. Ltd. [Pan: Aabct 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising Out Of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabct 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: Shri Md. Usman, CIT (DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 DCIT, Circle-5(2), Kolkata -vs- The Orissa Minerals Development Co. Ltd. [PAN: AABCT 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising out of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCT 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13 DCIT, Circle-5(2), Kolkata -vs- The Orissa…

DCIT,CIRCLE-5(2), KOLKATA, KOLKATA vs. THE ORISSA MINERALS DEVELOPMENT CO. LTD, KOLKATA

Accordingly, the grounds raised by the revenue in this regard are dismissed and ground no

ITA 1901/KOL/2016[2012-13]Status: DisposedITAT Kolkata17 Apr 2018AY 2012-13

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 Dcit, Circle-5(2), Kolkata -Vs- The Orissa Minerals Development Co. Ltd. [Pan: Aabct 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising Out Of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabct 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: Shri Md. Usman, CIT (DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 DCIT, Circle-5(2), Kolkata -vs- The Orissa Minerals Development Co. Ltd. [PAN: AABCT 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising out of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCT 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13 DCIT, Circle-5(2), Kolkata -vs- The Orissa…

DCIT,CIRCLE-5(2), KOLKATA, KOLKATA vs. THE ORISSA MINERALS DEVELOPMENT CO. LTD, KOLKATA

Accordingly, the grounds raised by the revenue in this regard are dismissed and ground no

ITA 1860/KOL/2016[2009-10]Status: DisposedITAT Kolkata17 Apr 2018AY 2009-10

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 Dcit, Circle-5(2), Kolkata -Vs- The Orissa Minerals Development Co. Ltd. [Pan: Aabct 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising Out Of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -Vs- Dcit, Circle-5(2), Kolkata [Pan: Aabct 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: Shri Md. Usman, CIT (DR)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1860/Kol/2016 Assessment Year : 2009-10 DCIT, Circle-5(2), Kolkata -vs- The Orissa Minerals Development Co. Ltd. [PAN: AABCT 8879 J ] (Appellant) (Respondent) C.O. No. 69/Kol/2016 (Arising out of I.T.A No. 1860/Kol/2016 ) Assessment Year : 2009-10 The Orissa Minerals Development Co. Ltd. -vs- DCIT, Circle-5(2), Kolkata [PAN: AABCT 8879 J ] (Appellant) (Respondent) I.T.A No. 1901/Kol/2016 Assessment Year : 2012-13 DCIT, Circle-5(2), Kolkata -vs- The Orissa…

DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S PRS METALIKS LTD., KOLKATA

In the result, the appeal of the Revenue ITA No

ITA 450/KOL/2016[2012-2013]Status: DisposedITAT Kolkata10 Jan 2018AY 2012-2013

Bench: : Shri S.S.Viswanethra Ravi & Shri Dr. Arjun Lal Sainia.Y 2012-13

For Appellant: Shri David Z.Chawngthu, Addl.CIT, ld. Sr.DRFor Respondent: Shri Dilip Loyalka, FCA, ld.AR
Section 143(2)Section 143(3)Section 32Section 32(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL : ‘D’ BENCH, KOLKATA Before : Shri S.S.Viswanethra Ravi, Judicial Member and Shri Dr. Arjun Lal Saini, Accountant Member A.Y 2012-13 D.C.I.T, Cir-2(2), Kolkata Vs. M/s. PRS Metaliks Ltd PAN AADCP9239J [Appellant] [Respondent] Appellant by : Shri David Z.Chawngthu, Addl.CIT, ld. Sr.DR Respondent by : Shri Dilip Loyalka, FCA, ld.AR Date of Hearing : 17-10-2017 Date of Pronouncement : 10-01-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This is appeal filed by the Revenue is directed against the order of the CIT-(A),- I, Kolkata dated 06-01-2016 for the assessment year 2012…

M/S. EASTERN SUGAR & INDUSTRIES LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, appeals filed by the assessee on grounds No

ITA 1951/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Feb 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

M/S. EASTERN SUGAR & INDUSTRIES LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, appeals filed by the assessee on grounds No

ITA 1950/KOL/2010[2004-05]Status: DisposedITAT Kolkata15 Feb 2017AY 2004-05

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…