CIT v. Satyanarayan Bhalotia

74 Taxmann 34High Court1994#25585 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 116 Section 119 Section 139 Section 142 Section 143 Section 144 Section 147 Section 153A

Judgments citing CIT v. Satyanarayan Bhalotia

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1253/Del/2021: Asstt. Year: 2014-15 ITA No. 1254/Del/2021 : Asstt. Year: 2015-16 Maharashtra Feeds P. Ltd., Vs ACIT, 46, Rajasthani Udyog Nagar, Central Circle –II, G.T. Karnal Road, Faridabad New Delhi-110033 Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AAACM1220B Assessee by : Sh. K. Sampath, Adv. & Sh. Rajkumar, Adv. Revenue by : Ms. Smita Singh, Sr. DR Date of Hearing: 08.11.2023 Date of Pronouncement: 06.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountan…

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Partha Chatterjee, Hooghly vs. ACIT, Circle - 1, Hooghly

Appeal is allowed

ITA 1015/KOL/2018[2009-10]Status: DisposedITAT Kolkata17 Jan 2020AY 2009-10

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2009-10 Partha Chatterjee Acit, Circle-1, Hg बनाम C/O S.N.Ghosh & Aaykar Bhawan, G.T. / Associates, Advocates’ V/S. Road, Khadina More,P.O. “Seven Brotherrs’ Lodge” Chinsurah, P.S.Chinsurah, P.O.Buroshibtala, Dist. Hooghly, Pin-712101 P.S.Chinsurah, Dist.Hooghly, Pin-712105 [Pan No.Acepc 8818 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Appellant Altaf Husain, Jcit-Dr ""यथ" क" ओर से/By Respondent 19-02-2019 सुनवाई क" तार"ख/Date Of Hearing 17-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2009-10 Arises Against The Commissioner Of Income Tax (Appeals)-6, Kolkata’S Order Dated 28.02.2018 Passed In Case No.360/Cit(A)-6/Kol/2014-15, Involving Proceedings 154 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File(S) Perused. 2. The Assessee’ Pleadings Raised In The Instant Case Seeks To Reverse Both The Lower Authorities’ Action Disallowing / Adding Cost Of Construction Amounting To ₹27,88,995/- In Exercise Of Their Rectification Jurisdiction Vested U/S. 154 Of The Act. The Cit(A)’S Detailed Discussion To This Effect Reads As Under:-

Section 143(3)Section 154

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2009-10 Partha Chatterjee ACIT, Circle-1, HG बनाम C/o S.N.Ghosh & Aaykar Bhawan, G.T. / Associates, Advocates’ V/s. Road, Khadina More,P.O. “Seven Brotherrs’ Lodge” Chinsurah, P.S.Chinsurah, P.O.Buroshibtala, Dist. Hooghly, Pin-712101 P.S.Chinsurah, Dist.Hooghly, Pin-712105 [PAN No.ACEPC 8818 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Appellant Altaf Husain,…