CIT v. Radhasoami Satsang

201 ITR 493High Court1993#11249 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2023.

Judgments citing CIT v. Radhasoami Satsang

Indian Chamber of Commerce, Kolkata vs. DCIT, Cir-1(1), (Exemption), Kolkata.

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

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…the Hon’ble High Court. The Ld. A.R further submitted that there is no change in facts and law in the instant assessment year vis-à-vis AY 2009-10 and therefore in view of ratio laid down by Hon’ble Apex Court in the cases of CIT vs. Radhasoami Satsang [1993] 201 ITR 493 (SC) and CIT vs. M/s PFH Mall & amp; Retail Management pvt. Ltd. (4.9.2012-SC) [Petition(s) for Special Leave to Appeal C No. 6756/2009 (from the judgment and order dated 29.01.2008 in ITA NO. 763/2007 of High Court of Calcutta).In the case of DCIT vs. Kolkata Port Trust in ITA No. 453/Kol/2018, CO No. 60/KOl/2018, the coordinate has also decided…

Indian Chamber of Commerce., Kolkata vs. DCIT, Cir-1(1), (Exemption), Kolkata

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

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

…the Hon’ble High Court. The Ld. A.R further submitted that there is no change in facts and law in the instant assessment year vis-à-vis AY 2009-10 and therefore in view of ratio laid down by Hon’ble Apex Court in the cases of CIT vs. Radhasoami Satsang [1993] 201 ITR 493 (SC) and CIT vs. M/s PFH Mall & amp; Retail Management pvt. Ltd. (4.9.2012-SC) [Petition(s) for Special Leave to Appeal C No. 6756/2009 (from the judgment and order dated 29.01.2008 in ITA NO. 763/2007 of High Court of Calcutta).In the case of DCIT vs. Kolkata Port Trust in ITA No. 453/Kol/2018, CO No. 60/KOl/2018, the coordinate has also decided…

Syama Prasad Mookerjee Port Trust, Kolkata vs. PCIT-5, Kolkata

In the result, the assessee’s appeal for AY 2015-16 is allowed and for AY 2016-17 is dismissed

ITA 170/KOL/2021[2016-17]Status: HeardITAT Kolkata06 Jun 2022AY 2016-17

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 139(1)Section 244ASection 263Section 36(1)(va)Section 37

…the ld. AO in the earlier assessment years and therefore, based on the principle of consistency and placing reliance on the judgment of the Hon’ble Allahabad High Court in the case of Commissioner of Income-tax vs Radhaswami Satsang (No. 2) reported in [1993] 201 ITR 493 (Allahabad) the claim of the assessee was allowed. Since this issue stands already settled and is decided in favour of the assessee, we find no reason restoring this issue to the file of the ld. AO as the order of the ld. AO cannot be treated as erroneous and prejudicial to the interests of the Revenue on this issue. Thus, the finding of the ld.…

Syama Prasad Mookerjee Port Trust, Kolkata vs. PCIT-5, Kolkata

In the result, the assessee’s appeal for AY 2015-16 is allowed and for AY 2016-17 is dismissed

ITA 169/KOL/2021[2015-16]Status: HeardITAT Kolkata06 Jun 2022AY 2015-16

Bench: Sri Rajpal Yadav & Sri Manish Borad

Section 139(1)Section 244ASection 263Section 36(1)(va)Section 37

…the ld. AO in the earlier assessment years and therefore, based on the principle of consistency and placing reliance on the judgment of the Hon’ble Allahabad High Court in the case of Commissioner of Income-tax vs Radhaswami Satsang (No. 2) reported in [1993] 201 ITR 493 (Allahabad) the claim of the assessee was allowed. Since this issue stands already settled and is decided in favour of the assessee, we find no reason restoring this issue to the file of the ld. AO as the order of the ld. AO cannot be treated as erroneous and prejudicial to the interests of the Revenue on this issue. Thus, the finding of the ld.…

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

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

ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…I.T.A. Nos. 453/Kol/2018 & CO 23/Kol/2019, ITA No.367/Kol/2018, ITA Nos. 368&369/Kol/2018 & ITA No. 452/Kol/2018 & CO 60/Kol/2018 Kolkata Port Trust., Assessment Year: 2012-13 & 2014-15 therefore, relying on the decision of CIT Vs. Radhasoami Satsang (1993) 201 ITR 493 as well as the case law referred to above, we are inclined to allow the ground of appeal raised by the assessee for all the three assessment years i.e. AYs. 2012-13 to 2014-15. 20. The next ground of appeal of the assessee is against the action of the Ld. CIT(A) in disallowing the compensation claimed to the tune of Rs.176,92,12,615/-. However, a…

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

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

ITA 452/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…I.T.A. Nos. 453/Kol/2018 & CO 23/Kol/2019, ITA No.367/Kol/2018, ITA Nos. 368&369/Kol/2018 & ITA No. 452/Kol/2018 & CO 60/Kol/2018 Kolkata Port Trust., Assessment Year: 2012-13 & 2014-15 therefore, relying on the decision of CIT Vs. Radhasoami Satsang (1993) 201 ITR 493 as well as the case law referred to above, we are inclined to allow the ground of appeal raised by the assessee for all the three assessment years i.e. AYs. 2012-13 to 2014-15. 20. The next ground of appeal of the assessee is against the action of the Ld. CIT(A) in disallowing the compensation claimed to the tune of Rs.176,92,12,615/-. However, a…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

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

ITA 369/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…I.T.A. Nos. 453/Kol/2018 & CO 23/Kol/2019, ITA No.367/Kol/2018, ITA Nos. 368&369/Kol/2018 & ITA No. 452/Kol/2018 & CO 60/Kol/2018 Kolkata Port Trust., Assessment Year: 2012-13 & 2014-15 therefore, relying on the decision of CIT Vs. Radhasoami Satsang (1993) 201 ITR 493 as well as the case law referred to above, we are inclined to allow the ground of appeal raised by the assessee for all the three assessment years i.e. AYs. 2012-13 to 2014-15. 20. The next ground of appeal of the assessee is against the action of the Ld. CIT(A) in disallowing the compensation claimed to the tune of Rs.176,92,12,615/-. However, a…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

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

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

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

Section 271(1)(c)Section 274

…I.T.A. Nos. 453/Kol/2018 & CO 23/Kol/2019, ITA No.367/Kol/2018, ITA Nos. 368&369/Kol/2018 & ITA No. 452/Kol/2018 & CO 60/Kol/2018 Kolkata Port Trust., Assessment Year: 2012-13 & 2014-15 therefore, relying on the decision of CIT Vs. Radhasoami Satsang (1993) 201 ITR 493 as well as the case law referred to above, we are inclined to allow the ground of appeal raised by the assessee for all the three assessment years i.e. AYs. 2012-13 to 2014-15. 20. The next ground of appeal of the assessee is against the action of the Ld. CIT(A) in disallowing the compensation claimed to the tune of Rs.176,92,12,615/-. However, a…

Kolkata Port Trust, Kolkata vs. JCIT, Range - 35, Kolkata

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

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

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

Section 271(1)(c)Section 274

…I.T.A. Nos. 453/Kol/2018 & CO 23/Kol/2019, ITA No.367/Kol/2018, ITA Nos. 368&369/Kol/2018 & ITA No. 452/Kol/2018 & CO 60/Kol/2018 Kolkata Port Trust., Assessment Year: 2012-13 & 2014-15 therefore, relying on the decision of CIT Vs. Radhasoami Satsang (1993) 201 ITR 493 as well as the case law referred to above, we are inclined to allow the ground of appeal raised by the assessee for all the three assessment years i.e. AYs. 2012-13 to 2014-15. 20. The next ground of appeal of the assessee is against the action of the Ld. CIT(A) in disallowing the compensation claimed to the tune of Rs.176,92,12,615/-. However, a…

CIT v. Radhasoami Satsang (201 ITR 493) — Cited in 9 Judgments | BharatTax