CIT v. Shree Manjunathesware Packing Products & Camphor Works

96 Taxmann 1Supreme Court of India1998#2663 most cited
44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 263Section 36(1)(va)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148

Issues it is cited on

assessment order erroneousmalabar industrialsection 263(1)revision under section 263lack of enquiryerroneous and prejudicialsection 36(1)(va)section 263section 26section 36(1)section 36section 133

Judgments citing CIT v. Shree Manjunathesware Packing Products & Camphor Works

Kaushal Kishore Bihani, Kolkata vs. I.T.O., Ward-45(1), Kolkata

Appeal is allowed

ITA 690/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Oct 2020AY 2014-15

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2014-15

Section 10(38)Section 143(3)Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL COURT “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2014-15 Kaushal Kishore Bihani Income Tax Officer, बनाम 75, Dhandevi Khanna Road, Ward-45(1), 3, Govt. / Phool Bagan, Nr. India Gas V/s. Place (West), Kolkata-001 Office,Kolkata-700 054 [PAN No.ADHPB 6485 A] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.M.Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri Ram Bilash Meena, CIT-DR ""यथ" क" ओर से/By Respondent 28-09-2020 सुनवाई क" तार"ख/Date…

Raghavendra Laxmikanth Vernekar, Mangalore vs. Prinicipal Commissioner of Income Tax, Mangalore

In the result, all the five appeals of the assessee are dismissed

ITA 2457/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 May 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. K. Chandrasekhar, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 2455/Bang/2018 Shri Ravish Laxmikanth The Principal Commissioner 2013-14 Vernekar, of Income-Tax, 1st Floor, C. R. Building, D. No.13-4-447, Laxmi Nilaya, Bridge Cross N. R. Road, Road, Marnamikatte, Attavar, Mangaluru. Mangaluru – 575 001. PAN : AKNPR 6969 C 2456/Bang/2018 Shri. Sonar Laxmikanth -do- 2013-14 Vernekar, D. No.24-9-996, Laxmi Nilaya, Bridge Cross Road, Marnamikatte, Mangaluru. PAN : AEVPL 4549 N 2457/B…

Ravish Laxmikanth Vernekar, Mangalore vs. Prinicipal Commissioner of Income Tax, Mangalore

In the result, all the five appeals of the assessee are dismissed

ITA 2455/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 May 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. K. Chandrasekhar, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 2455/Bang/2018 Shri Ravish Laxmikanth The Principal Commissioner 2013-14 Vernekar, of Income-Tax, 1st Floor, C. R. Building, D. No.13-4-447, Laxmi Nilaya, Bridge Cross N. R. Road, Road, Marnamikatte, Attavar, Mangaluru. Mangaluru – 575 001. PAN : AKNPR 6969 C 2456/Bang/2018 Shri. Sonar Laxmikanth -do- 2013-14 Vernekar, D. No.24-9-996, Laxmi Nilaya, Bridge Cross Road, Marnamikatte, Mangaluru. PAN : AEVPL 4549 N 2457/B…

M/S Sri Mangaladevi Jewellers, Mangalore vs. Prinicipal Commissioner of Income Tax, Mangalore

In the result, all the five appeals of the assessee are dismissed

ITA 2459/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 May 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. K. Chandrasekhar, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 2455/Bang/2018 Shri Ravish Laxmikanth The Principal Commissioner 2013-14 Vernekar, of Income-Tax, 1st Floor, C. R. Building, D. No.13-4-447, Laxmi Nilaya, Bridge Cross N. R. Road, Road, Marnamikatte, Attavar, Mangaluru. Mangaluru – 575 001. PAN : AKNPR 6969 C 2456/Bang/2018 Shri. Sonar Laxmikanth -do- 2013-14 Vernekar, D. No.24-9-996, Laxmi Nilaya, Bridge Cross Road, Marnamikatte, Mangaluru. PAN : AEVPL 4549 N 2457/B…

Rajesh Laxmikkanth Vernekar, Mangalore vs. Prinicipal Commissioner of Income Tax, Mangalore

In the result, all the five appeals of the assessee are dismissed

ITA 2458/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 May 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. K. Chandrasekhar, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 2455/Bang/2018 Shri Ravish Laxmikanth The Principal Commissioner 2013-14 Vernekar, of Income-Tax, 1st Floor, C. R. Building, D. No.13-4-447, Laxmi Nilaya, Bridge Cross N. R. Road, Road, Marnamikatte, Attavar, Mangaluru. Mangaluru – 575 001. PAN : AKNPR 6969 C 2456/Bang/2018 Shri. Sonar Laxmikanth -do- 2013-14 Vernekar, D. No.24-9-996, Laxmi Nilaya, Bridge Cross Road, Marnamikatte, Mangaluru. PAN : AEVPL 4549 N 2457/B…

Sonar Laxmikanth Vernekar, Mangalore vs. Prinicipal Commissioner of Income Tax, Mangalore

In the result, all the five appeals of the assessee are dismissed

ITA 2456/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 May 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. K. Chandrasekhar, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Years 2455/Bang/2018 Shri Ravish Laxmikanth The Principal Commissioner 2013-14 Vernekar, of Income-Tax, 1st Floor, C. R. Building, D. No.13-4-447, Laxmi Nilaya, Bridge Cross N. R. Road, Road, Marnamikatte, Attavar, Mangaluru. Mangaluru – 575 001. PAN : AKNPR 6969 C 2456/Bang/2018 Shri. Sonar Laxmikanth -do- 2013-14 Vernekar, D. No.24-9-996, Laxmi Nilaya, Bridge Cross Road, Marnamikatte, Mangaluru. PAN : AEVPL 4549 N 2457/B…

Shri Gurvinder Singh Suri, New Delhi vs. Pr CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2644/DEL/2016[2011-12]Status: DisposedITAT Delhi13 May 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2644/Del/2016 : Asstt. Year : 2011-12 Gurvinder Singh Suri, Vs Pr. Commissioner Of Income C/O M/S Rra Taxindia, Tax (Central)-1, D-28, South Extension, Part-I, New Delhi New Delhi-110049 (Appellant) (Respondent) Pan No. Aaaps8291D Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Smt. Sushma Singh, Cit Dr Date Of Hearing: 02.03.2020 Date Of Pronouncement: 13.05.2020

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Smt. Sushma Singh, CIT DR
Section 119Section 263Section 263(1)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘F’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2644/Del/2016 : Asstt. Year : 2011-12 Gurvinder Singh Suri, Vs Pr. Commissioner of Income C/o M/s RRA Taxindia, Tax (Central)-1, D-28, South Extension, Part-I, New Delhi New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AAAPS8291D Assessee by : Sh. Rakesh Gupta, Adv. Revenue by : Smt. Sushma Singh, CIT DR Date of Hearing: 02.03.2020 Date of Pronouncement: 13.05.2020 ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeal has been filed by the ass…

Klaxon Trading (P) Ltd., New Delhi vs. Pr. CIT, Central- 3, New Delhi

Appeal of the assessee is allowed

ITA 7265/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Jan 2020AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 7265/Del/2017 (A.Y 2013-14) M/S Klaxon Trading (P.) Ltd., Vs Pcit, Warehouse A-97B, Khasra Central – 3, No.50/4, New Delhi Behind Friends Dharam Kanta Shahbad Daulatpur, New Delhi – 110 042 (Pan : Aaack 3487 E) (Appellant) (Respondent)

Section 142(1)Section 153ASection 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 7265/DEL/2017 (A.Y 2013-14) M/s Klaxon Trading (P.) Ltd., Vs PCIT, Warehouse A-97B, Khasra Central – 3, No.50/4, New Delhi Behind Friends Dharam Kanta Shahbad Daulatpur, New Delhi – 110 042 (PAN : AAACK 3487 E) (APPELLANT) (RESPONDENT) Appellant by Sh. Rakesh Gupta & Sh. Somil Aggarwal, Adv. Respondent by Shri G. Johnson, Sr. D.R. Date of Hearing 09.01.2020 Date of Pronouncement 27.01.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed…

Nipha Exports Private Limited, Kolkata vs. Principal CIT - 1, Kolkata

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

ITA 873/KOL/2018[2013-14]Status: DisposedITAT Kolkata17 Jan 2020AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 263

…I.T.A. No. 873/KOL/2018 Assessment Year: 2013-2014 Nipha Exports Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President and Shri A.T. Varkey, Judicial Member I.T.A. No. 873/KOL/2018 Assessment Year: 2013-2014 Nipha Exports Private Limited,.....................................................Appellant 48, Ganga Jamuna, 28/1, Shakespeare Sarani, Kolkata-700017 [PAN:AAACN9099H] -Vs.- Principal Commissioner of Income Tax-1, Kolkata....................Respondent Aayakar Bhawan, P-7, Chowringhee Square, 7 th Floor, Kolkata-700069 Appearances by: Sh…

M/S. Topgrain Management Pvt. Ltd., Kolkata vs. Principal CIT - 1, Kolkata

Appeal is allowed

ITA 1278/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 M/S Top Grain V/S. Principal Commissioner Of Income Tax-1, 7Th Management Pvt Ltd., Beriwala Building, 2Nd Floor, Aayakar Floor, 1/1 Meridith Street, Bhawan,P-7, Kolkata-700 072 Chowringhee Square, [Pan No.Aaact 9889 K] Kolkat-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10Section 143(3)Section 14ASection 263Section 32

…आयकर अपील"य अधीकरण, "यायपीठ – “"व” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013-14 M/s Top Grain V/s. Principal Commissioner of Income Tax-1, 7th Management Pvt Ltd., Beriwala Building, 2nd Floor, Aayakar Floor, 1/1 Meridith Street, Bhawan,P-7, Kolkata-700 072 Chowringhee Square, [PAN No.AAACT 9889 K] Kolkat-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri B.K. Nema, Advocate अपीलाथ" क" ओर से/By Appellant Shri Radhey Shyam, CIT-DR ""यथ" क" ओर से/By Respondent 17 -12-2019 सुनवाई क" ता…

M/S. Aic Iron Industries Pvt. Ltd., Kolkata vs. Pr.CIT-1, Kolkata

Appeal is allowed

ITA 1332/KOL/2019[2014-15]Status: DisposedITAT Kolkata31 Dec 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.1332/Kol/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Aic Iron Industries Pvt. Ltd. Vs. Pcit-1, Kolkata 25, Ganesh Chandra Avenue, 4Th Floor, Kolkata – 700013. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn0217F (Appellant) .. (Respondent) Appellant By : Shri Sunil Surana, Fca Respondent By : Shri Radhey Shyam, Cit सुनवाईक"तार"ख/ Date Of Hearing : 16/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Principal Commissioner Of Income Tax (A), Kolkata Dated 12.03.2019 Involving Proceedings U/S 263 Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. Relevant Facts Involved In The Instant Lis Are In A Very Narrow Compass. The Assessing Officer Has Framed His Regular Assessment In Issue Dated 19.12.16 Disallowing Administrative Expenditure Of Rs.46,420/- Under Rule 8D(2)(Iii) R.W. Section 14A Of The Act. The Pcit Assumed His Revision Jurisdiction Terming The Above Regular Assessment As Erroneous Causing Prejudice To Interest Of The Revenue Since There Were ‘Large Specific Domestic Transactions” & The Assessing Officer Had Completed His Assessment Without Making Any Reference To The Tpo To Determine Arm’S Length Price Thereof. He Quotes Cbdt Instruction No.3/2016 Dated 10.03.16 Regarding Guidelines For Implementation Of Transfer Pricing

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Radhey Shyam, CIT
Section 14ASection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं./I.T.A No.1332/Kol/2019 ("नधा"रण वष" / Assessment Year: 2014-15) AIC Iron Industries Pvt. Ltd. Vs. PCIT-1, Kolkata 25, Ganesh Chandra Avenue, 4th Floor, Kolkata – 700013. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN0217F (Appellant) .. (Respondent) Appellant by : Shri Sunil Surana, FCA Respondent by : Shri Radhey Shyam, CIT सुनवाईक"तार"ख/ Date of Hearing : 16/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2…

M/S. General Polytex Pvt. Ltd., Surat vs. ITO, Ward - 1(1), Kolkata

Appeal is dismissed

ITA 2211/KOL/2018[2008-09]Status: DisposedITAT Kolkata22 Nov 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 M/S General Polytex Pvt. V/S. Income Tax Officer, Ltd., A-Wing, 6Th Floor, Ward-1(1), Aayakar International Commerce Bhawan, P-7, Centre (Icc), Near Chowringhee Kadiwala School, Ring Square,Kolkata-69 Road, Surat-395002 [Pan No.Ssvvb 5335 L] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Radehy Shyam, Cit-Dr ""यथ" क" ओर से/By Respondent 09-09-2019 सुनवाई क" तार"ख/Date Of Hearing 22-11-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2008-09 Arises Against The Principal Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 28.03.2018 Passed In Case M.No.Pr.Cit-1/Kol/Revision U/S263/2017- 18/14797-14800, Involving Proceedings U/S 263 Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At Assessee’S Behest. The Registry Has Already Issued Rpad Notice Dated 20.08.2019 For Today’S (09.09.2019) Hearing. We Therefore Proceed Ex Parte Against The Assessee To Decide The Instant Appeal On Merits. 2. Case File Suggests That The Assessing Officer Had Framed Assessment / Re-Assessment In Assessee’S Case In Issue Dated 28.01.2016 Invoking Sec.

Section 133(6)Section 143Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2008-09 M/s General Polytex Pvt. V/s. Income Tax Officer, Ltd., A-Wing, 6th Floor, Ward-1(1), Aayakar International Commerce Bhawan, P-7, Centre (ICC), Near Chowringhee Kadiwala School, Ring Square,Kolkata-69 Road, Surat-395002 [PAN No.SSVVB 5335 L] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri Radehy Shyam, CIT-DR ""यथ" क" ओर से/By Respondent 09-09-2019 सुनवाई क" तार"ख/Date of Hea…

Vedanta Ltd (Earlier Known As Sterlite Industries (India) Ltd.), Gurgaon vs. ACIT, Circle- 26(1), New Delhi

The appeal of the assessee is allowed

ITA 1454/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishivedanta Ltd. Vs. Acit, (Earlier Known As Sterlite Circle-26(1), Industries (India) Ltd,) New Delhi Core-6, 3Rd Floor, Scope Complex, 7, Lodhi Road, New Delhi Pan: Aaccs7101B (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 234BSection 263Section 271

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Vedanta Ltd. Vs. ACIT, (earlier known as Sterlite Circle-26(1), Industries (India) Ltd,) New Delhi Core-6, 3rd Floor, Scope Complex, 7, Lodhi Road, New Delhi PAN: AACCS7101B (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Revenue by: Smt Sulekha Verma, CIT DR Date of Hearing 11/07/2019 Date of pronouncement 09/10/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The above appeal is filed by the assessee against the order of the ld CIT (A)- 9, New Delhi date…

Rajgul Ctrditnvest P.Ltd, New Delhi vs. Prcit, Delhi-7, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2519/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Sept 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(1)Section 143(2)Section 147Section 148Section 263Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 2519/DEL/2019 A.Y. : 2009-10 RAJGUL CREDITNVEST P. LTD., PR. CIT, DELHI-7 474-75, AGGARWAL MILLENNIUM VS. NEW DELHI TOWER-II, NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI – 110 034 (PAN: AAACR5900M) (APPELLANT) (RESPONDENT) Assessee by : Sh. Gautam Jain, Adv. & Sh. Lalit Kumar, Adv. Department by : Smt. Sulekha Verma, CIT(DR) ORDER PER H.S. SIDHU : JM This Appeal filed by the Assessee is directed against the Order dated 18/21-01-2019 passed by the Ld. Pr. Com…

Ashok Kumar Sinha, Ghaziabad vs. Prcit, Ghaziabad

The appeal of the assessee is allowed

ITA 3615/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 133(6)Section 147Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3615/DEL/2019 (A.Y. 2009-10) Ashok Kumar Sinha, Vs. Pr. CIT C-258, Govindpuram, 1st Floor, CGO Complex –I, Ghaziabad Hapur Road, PAN : AWKPS6166R Kamla Nehru Nagar Ghaziabad (APPELLANT) (RESPONDENT) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Rinki Sharma, ITP Respondent by Sh. Sanjay Goyal, CIT-DR Date of Hearing 30.07.2019 Date of Pronouncement 20.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 30.03.20…

Sheth Commercial Co., Kolkata vs. CIT-14 Kolkata, Kolkata

Appeal is allowed

ITA 1406/KOL/2017[2012-13]Status: FixedITAT Kolkata16 Apr 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Sheth Commercial Co. V/S. Pr. Cit-14, C/O D.J. Shah & Co. 3, Government Place, Kalyan Bhavan, 2 Elgin Kolkata-700001 Road, Kolkata-700020 [Pan No.Aakfs 409 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Shrhari, Cit-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing 16-04-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Principal Commissioner Of Income Tax-14, Kolkata’S Order Dated 20.03.2017 Directing The Assessing Officer To Frame Afresh Assessment After Setting Aside The Regular One Framed Dated 23.03.2015 In Exercising Revision Jurisdiction Vested U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). We Have Heard Shri Miraj D Shah Learned Authorized Representative For Assessee & Shri P.K.Srihari, Cit/Dr Appearing At Revenue’S Behest. Case File Perused. 2. It Transpires During The Course Of Hearing That The Assessee’S Pleading Challenge Correctness Of The Pcit’S Order Revising The Regular Assessment In Issue Framed By The Assessing Officer On 06.07.2016 With Directions To Frame

Section 1Section 263Section 35(1)(c)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 Sheth Commercial Co. V/s. Pr. CIT-14, C/o D.J. Shah & Co. 3, Government Place, Kalyan Bhavan, 2 Elgin Kolkata-700001 Road, Kolkata-700020 [PAN No.AAKFS 409 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Shrhari, CIT-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing 16-04-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

Section 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier known as Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [PAN : AABCP 9487 A] Principal Commissioner of Income Tax - IV, Kolkata…….............…....................…...Respondent Appearances by: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, appeared on behalf of t…

Ramesh Kumar Goyal HUF, Hisar vs. ITO, Ward-3, Hisar

Appeal of the assessee is dismissed

ITA 1983/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jan 2019AY 2014-15

Bench: Smt. Beena A. Pillaidr. B.R.R. Kumarassessment Year: 2014-15 Ramesh Kumar Ito, H.No.467, Urban Estate-Ii, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125005

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”, NEW DELHI ] BEFORE SMT. BEENA A. PILLAI, JUDICIAL MEMBER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ramesh Kumar ITO, H.No.467, Urban Estate-II, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125005 PAN: ACGPK7006A (Appellant) (Respondent) Assessment Year: 2014-15 Ramesh Kumar(HUF) ITO, H.No.467, Urban Estate-II, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125 005 (Appellant) (Respondent) Assessee by : Shri K. Sampat, Advocate Shri V. Raja Kumar, Advocate Department by : Smt. Sulekha Verma, CIT(DR) Date of hearing : 02-01-2019 Da…

Ramesh Kumar, Hisar vs. ITO, Ward-3, Hisar

Appeal of the assessee is dismissed

ITA 1982/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jan 2019AY 2014-15

Bench: Smt. Beena A. Pillaidr. B.R.R. Kumarassessment Year: 2014-15 Ramesh Kumar Ito, H.No.467, Urban Estate-Ii, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125005

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”, NEW DELHI ] BEFORE SMT. BEENA A. PILLAI, JUDICIAL MEMBER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ramesh Kumar ITO, H.No.467, Urban Estate-II, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125005 PAN: ACGPK7006A (Appellant) (Respondent) Assessment Year: 2014-15 Ramesh Kumar(HUF) ITO, H.No.467, Urban Estate-II, Ward- 3, Hisar, Hisar, Vs. Hisar Haryana, Pin: 125 005 (Appellant) (Respondent) Assessee by : Shri K. Sampat, Advocate Shri V. Raja Kumar, Advocate Department by : Smt. Sulekha Verma, CIT(DR) Date of hearing : 02-01-2019 Da…

Mr. Rajeev Agarwal, New Delhi vs. Pr. CIT, Rohtak

The appeal of the assessee is dismissed

ITA 1716/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2018AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamblevs Rajeev Agarwal, Pr. Cit W-7, 2Nd Floor, Aayakar Bhawan, Greater Kailash, Part-1, Opp. Mansarover Park, New Delhi. Rohtak. Pan No. Ahbpa5683K Appellant Respondent Appellant/ Assessee By Sh. Sameer Kapoor, Ca Respondent/ Revenue By Smt. Paramita Tripathi, Cit (Dr) Date Of Hearing 12.06.2018 Date Of Pronouncement .06.2018 Order Per Suchitra Kamble, Jm

Section 143(3)Section 263

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER vs Rajeev Agarwal, Pr. CIT W-7, 2nd Floor, Aayakar Bhawan, Greater kailash, Part-1, Opp. Mansarover Park, New Delhi. Rohtak. PAN No. AHBPA5683K APPELLANT RESPONDENT Appellant/ Assessee by Sh. Sameer Kapoor, CA Respondent/ Revenue by Smt. Paramita Tripathi, CIT (DR) Date of Hearing 12.06.2018 Date of Pronouncement .06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 09.02.2017 passed by the Pr. CIT-Rohtak u/s 263 of the Income Tax Act, 1961. 2. The grounds of appeal are a…