CIT v. Ratlam Coal Ash Company

56 CTR 305High Court#18069 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2022 to 2022.

Judgments citing CIT v. Ratlam Coal Ash Company

Clifton Pearson Export & Agencies, Kolkata vs. PCIT-5, Kolkata

In the result, the appeal of the assessee is allowed

ITA 546/KOL/2020[2010-11]Status: DisposedITAT Kolkata13 May 2022AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 142(1)Section 143(3)Section 147Section 263Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 546/Kol/2020 Assessment Year : 2010-11 Clifton Pearson Export & Agencies Vs. PCIT-5, Kolkata Ltd. (PAN: AACCC 0049 A) Appellant Respondent Date of Hearing 05.05.2022 Date of Pronouncement 13.05.2022 For the Appellant Shri Miraj D Shah, A.R. For the Respondent Shri Amitava Bhattacharya, CITDR. ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Principal Commissioner of Income Tax -5, Kolkata [hereinafter referr…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 39/PAT/2021[2016-17]Status: DisposedITAT Patna08 Mar 2022AY 2016-17

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

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…e AO has framed the assessment after considering the same, even then the assessment order cannot be held to be erroneous in so far as prejudicial to the interest of the revenue by placing reliance on the decision in the case of CIT vs. Ratlam Coal Ash Company 56 CTR 305(MP). The Ld. Counsel submitted that the AO has called for the details/explanation from the assessee on all the issues proposed by the PCIT u/s 263 of the Act and the assessee has duly responded to all queries by filing AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust necessary evidences/details/explanation/information, then…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 38/PAT/2021[2015-16]Status: DisposedITAT Patna08 Mar 2022AY 2015-16

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

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…e AO has framed the assessment after considering the same, even then the assessment order cannot be held to be erroneous in so far as prejudicial to the interest of the revenue by placing reliance on the decision in the case of CIT vs. Ratlam Coal Ash Company 56 CTR 305(MP). The Ld. Counsel submitted that the AO has called for the details/explanation from the assessee on all the issues proposed by the PCIT u/s 263 of the Act and the assessee has duly responded to all queries by filing AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust necessary evidences/details/explanation/information, then…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 37/PAT/2021[2014-15]Status: DisposedITAT Patna08 Mar 2022AY 2014-15

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

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…e AO has framed the assessment after considering the same, even then the assessment order cannot be held to be erroneous in so far as prejudicial to the interest of the revenue by placing reliance on the decision in the case of CIT vs. Ratlam Coal Ash Company 56 CTR 305(MP). The Ld. Counsel submitted that the AO has called for the details/explanation from the assessee on all the issues proposed by the PCIT u/s 263 of the Act and the assessee has duly responded to all queries by filing AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust necessary evidences/details/explanation/information, then…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

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

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…e AO has framed the assessment after considering the same, even then the assessment order cannot be held to be erroneous in so far as prejudicial to the interest of the revenue by placing reliance on the decision in the case of CIT vs. Ratlam Coal Ash Company 56 CTR 305(MP). The Ld. Counsel submitted that the AO has called for the details/explanation from the assessee on all the issues proposed by the PCIT u/s 263 of the Act and the assessee has duly responded to all queries by filing AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust necessary evidences/details/explanation/information, then…

CIT v. Ratlam Coal Ash Company (56 CTR 305) — Cited in 5 Judgments | BharatTax