CIT v. SSA’s Emerald Meadows

73 Taxmann.com 241High Court2016#64 most cited

What is CIT v. SSA’s Emerald Meadows authority for?

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

791

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SSA's Emerald Meadows · section 271(1)(c) · section 274 · penalty notice · concealment of income · furnishing inaccurate particulars · defective notice · vitiates penalty proceedings · Karnataka High Court

Also reported as

73 Taxmann 241

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 270ASection 250Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274furnishing inaccurate particularspenalty proceedings initiatedfurnishing inaccurate particulars of incomeconcealment of incomepenalty u/s 271(1)(c)section 271aabpenalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

ACIT, Circle-3, Asansol vs. Smt Kalyani Kumar, Barakar

In the result, appeal of revenue is dismissed

ITA 1774/KOL/2014[2010-2011]Status: DisposedITAT Kolkata18 Oct 2017AY 2010-2011

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

Section 271(1)(c)Section 274

…1 Smt. Kalyani Kumar., AY, 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1774/Kol/2014 Assessment Year: 2010-11 Assistant Commissioner of Income-tax, Vs. Smt. Kalyani Kumar, Prop. Of Arka Circle-3, Asansol Enterprises,(PAN:AJKPK7854K) Appellant Respondent Date of Hearing 07.09.2017 Date of Pronouncement 18.10.2017 For the Appellant Shri Kalyan Nath, Addl. CIT, DR For the Respondent S/Shri S. K. Tulsiyan, Advocate & R.…

Raja Mitra, Kolkata vs. ITO, WD-55(4), Kolkata

In the result, appeal of assessee is allowed

ITA 166/KOL/2016[2010-11]Status: DisposedITAT Kolkata13 Oct 2017AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Raja Mitra, AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 166/Kol/2016 Assessment Year: 2010-11 Raja Mitra (PAN:AEWPM9630G) Vs. Income-tax Officer, Wd-55(4), Kolkata Appellant Respondent Date of Hearing 27.09.2017 Date of Pronouncement 13.10.2017 For the Appellant Shri U. Dasgupta, Advocate For the Respondent Shri Kalyan Nath, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This is an appeal filed…

M/S. Millenium Automation & System Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5698/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Oct 2017AY 2011-12

Bench: Sh. N.K.Saini & Sh.K.N.Charymillennium Automation & Systems Ltd., Vs Dcit, E-48/09, Okhla Industrial Area, Circle-6(1), Phase-Ii, New Delhi-110020. New Delhi. Pan-Aaccm4538N (Appellant) (Respondent) Appellant By Sh. Ajay Wadhwa, Adv. Respondent By Sh. S.P.Gupta, Sr.Dr Date Of Hearing 14.09.2017 Date Of Pronouncement 10.10.2017 Order Per K.N.Charythis Appeal Preferred By The Assessee Is Directed Against The Order Dated 31.08.2015 In Appeal No.499/14-15 Passing By The Commissioner Of Income Tax (Appeal) [In Short “Cit(A)”]-6, Delhi For 2011-12 Assessment Year Where Ld.Cit(A) Confirmed The Penalty Of Rs.5,55,000/- Levied By The Ao. 2. Briefly Stated Facts Are That The Assessee Is A Company, Engaged In The Business Of Purchase & Sale Of Computer & Accessories & Have Was Also Deriving Rental Income. For Ay 2011-12, The Assessee Filed Return Of Income On 28.09.2011 Declaring A Total Income Of Rs.2,54,77,981/- & During The Course Of Scrutiny Assessment U/S 143(3) Of The Income Tax Act, 1961 (In Short “Act”), The Ao Observed That The Assessee Had Declared Income From House Property In Respect Of Rent Receipt Of Rs.1,20,28,152/- & Claimed Eligible Deduction U/S 24 Of The Act 1 Besides Depreciation In Respect Of The Building. The Ao Disallowed Depreciation Of Rs.16,27,486/- & Added Back To The Income Of The Assessee. Simultaneously, Ao

Section 143(3)Section 154Section 24Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH.K.N.CHARY, JUDICIAL MEMBER Millennium Automation & Systems Ltd., vs DCIT, E-48/09, Okhla Industrial Area, Circle-6(1), Phase-II, New Delhi-110020. New Delhi. PAN-AACCM4538N (Appellant) (Respondent) Appellant by Sh. Ajay Wadhwa, Adv. Respondent by Sh. S.P.Gupta, Sr.DR Date of Hearing 14.09.2017 Date of Pronouncement 10.10.2017 ORDER PER K.N.CHARY, JUDICIAL MEMBER This appeal preferred by the assessee is directed against the order dated 31.08.2015 in appeal No.499/14-15 passing by the Commissioner of Inc…

Sri Chandan Das, Kolkata vs. ITO, WD-24(3), Kolkata

In the result, the appeal of assessee is allowed

ITA 293/KOL/2016[2010-2011]Status: DisposedITAT Kolkata06 Oct 2017AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.293/Kol/2016 (िनधा"रण वष" / Assessment Year: 2010-11 Sri Chandan Das Vs. I.T.O, Ward – 24(3), Kolkata 68/38, Jessore Road, Amarpally, Kolkata – 700 064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopd 6585 G (Appellant) .. (Respondent) Appellant By :Shri Sunil Surana, Fca Respondent By :Shri David Z. Chawngthu, Acit, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/10/2017 घोषणा की तारीख/Date Of Pronouncement : 06/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A)- 18, Kolkata Dated 28.01.2016 For A.Y 2010-11. 2. At The Outset Itself, At The Time Of Hearing, The Ld. Counsel For The Assessee Drew Our Attention To The Notices U/S. 274 Of The Act R.W.S. 271 Of The Act Dated 13.12.2012 & Served On The Assessee Wherein We Note That The Ao Has Not Struck Down The Limb Of Charge/Default For Which The Penalty Is Being Initiated Against The Assessee. We Find That The Notice Has Been Issued For Having Concealed The Particulars Of Income Or Furnished Inaccurate Particulars Of Such Income. We Note That In A Similar Case The Hon’Ble High Court Of Karnataka In The Case Of Cit Vs Manjunatha Cotton & Ginning Factory Reported In (2013) 359 Itr 565 (Kar) Has Cancelled The Penalty Taking Note Of The Fact That The Penalty Notice Did Not Spell Out Clearly As To Whether The Assessee Has Concealed The Particulars Of Income Or Has Furnished Inaccurate Particulars Of Income. We Also Find That Hon’Ble Karnataka High Court In The Case Of Cit Vs. Ssa’S Emerald Meadows, Reported In (2016) 73 Taxmann.Com 241 (Kar) Endorsed The Same View In Manjunatha Cotton & Ginning Factory (Supra) & Held As Under:

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri David Z. Chawngthu, ACIT, Sr. DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.293/Kol/2016 (िनधा"रण वष" / Assessment Year: 2010-11 Sri Chandan Das Vs. I.T.O, Ward – 24(3), Kolkata 68/38, Jessore Road, Amarpally, Kolkata – 700 064. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADOPD 6585 G (Appellant) .. (Respondent) Appellant by :Shri Sunil Surana, FCA Respondent by :Shri David Z. Chawngthu, ACIT, Sr. DR सुनवाई की तारीख / Date of Hearing : 03/10/2017 घोषणा की तारीख/Date of Pronouncement : 06/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The appeal filed by the as…

Mr Jay Kumar Shaw, Kolkata vs. ITO, WD-25(2), Kolkata

In the result, appeal of assessee is allowed

ITA 959/KOL/2015[2006-2007]Status: DisposedITAT Kolkata06 Oct 2017AY 2006-2007

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Mr. Jay Kumar Shaw, AY, 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 959/Kol/2015 Assessment Year: 2006-07 Jay Kumar Shaw Vs. Income-tax Officer, Wd-25(2), Kolkata (PAN:AMAPS2103E) Appellant Respondent Date of Hearing 27.09.2017 Date of Pronouncement 06.10.2017 For the Appellant Shri D. Chakraborty, CA For the Respondent Shri David Z. Chowngthu, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This is an app…

DCIT, Cir-10(1), Kolkata vs. M/S Knd Engineering Technologies Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 980/KOL/2015[2010-2011]Status: DisposedITAT Kolkata04 Oct 2017AY 2010-2011

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

Section 271(1)(c)Section 274

…1 KND Engineering Technologies Ltd., AY, 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 980/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. KND Engineering Technologies Circle-10(1), Kolkata Ltd. (PAN: AABCK2863R) Appellant Respondent Date of Hearing 07.09.2017 Date of Pronouncement 04.10.2017 For the Appellant Shri G. Hangshing, CIT (DR) For the Respondent Shri D. S. Damle, FCA ORDER Per Sh…

Ajay Agarwal, Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, both the appeals of assessee are allowed

ITA 180/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Oct 2017AY 2007-2008

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 ITA No.179-180/Kol/2015 Ajay Agarwal., AY 2006-07 & 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 179 & 180/Kol/2015 Assessment Years: 2006-07 & 2007-08 Ajay Agarwal Vs. Assistant Commissioner of Income-tax, (PAN: AESPA7574F) Central Circle-XXIII, Kolkata. Appellant Respondent Date of Hearing 04.09.2017 Date of Pronouncement 04.10.2017 For the Appellant Miss Shikha Agarwal, ACA For the Respondent Shri Kaly…

Ajay Agarwal, Kolkata vs. ACIT, CC-Xxiii, Kolkata

In the result, both the appeals of assessee are allowed

ITA 179/KOL/2015[2006-2007]Status: DisposedITAT Kolkata04 Oct 2017AY 2006-2007

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 ITA No.179-180/Kol/2015 Ajay Agarwal., AY 2006-07 & 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. Nos. 179 & 180/Kol/2015 Assessment Years: 2006-07 & 2007-08 Ajay Agarwal Vs. Assistant Commissioner of Income-tax, (PAN: AESPA7574F) Central Circle-XXIII, Kolkata. Appellant Respondent Date of Hearing 04.09.2017 Date of Pronouncement 04.10.2017 For the Appellant Miss Shikha Agarwal, ACA For the Respondent Shri Kaly…

Shri Shambhu Nath Das, Purba Medinipur vs. ACIT, Circle-Haldia, Haldia

In the result, the appeal of assessee is allowed

ITA 159/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Oct 2017AY 2007-2008

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 2Section 249Section 271(1)(c)Section 274

…1 Shri Shambhu Nath Das., AY 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 159/Kol/2015 Assessment Year: 2007-08 Shri Shambhu Nath Das Vs. Assistant Commissioner of Income-tax, (PAN: ACRPD9122B) Circle, Haldia Appellant Respondent Date of Hearing 04.09.2017 Date of Pronouncement 04.10.2017 For the Appellant Shri Mihir Bandyopadhyay, Advocate For the Respondent Shri Kalyan Nath, Addl. CIT ORDER Per Shri A.T.V…

ACIT, Cir-29, Kolkata vs. Shree Gopal Choudhary, Kolkata

In the result, appeal of revenue is dismissed

ITA 1072/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Oct 2017AY 2007-2008

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Shree Gopal Choudhary, AY 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1072/Kol/2015 Assessment Year: 2008-08 Assistant Commissioner of Income-tax, Vs. Shree Gopal Choudhary Circle-29, Kolkata. (PAN: ACRPC8786G) Appellant Respondent Date of Hearing 06.09.2017 Date of Pronouncement 04.10.2017 For the Appellant Shri Kalyan Nath, Addl. CIT, DR For the Respondent Shri Akkal Dudhewewala, ACA ORDER Per Shri A.T…

Swapan Das, Kolkata vs. Income Tax Officer, Ward - 37(2), Kolkata

In the result, appeal of assessee is allowed

ITA 2429/KOL/2013[2005-06]Status: DisposedITAT Kolkata22 Sept 2017AY 2005-06

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Swapan Das, AY, 2005-06 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 2429/Kol/2013 Assessment Year: 2005-06 Swapan Das (PAN: ADGPD9259D) Vs. Income-tax Officer, Wd-37(2), Kolkata Appellant Respondent Date of Hearing 27.07.2017 Date of Pronouncement 22.09.2017 For the Appellant S/Shri Ezaz Khan & Dibyangshu Das, Advocates For the Respondent Shri Sital Chandra Das, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This…

Vidya Finvest Ltd., Kolkata vs. DCIT, Cir-5, Kolkata

In the result, appeal of assessee is allowed

ITA 680/KOL/2015[2007-2008]Status: DisposedITAT Kolkata16 Aug 2017AY 2007-2008

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Vidya Finvest Ltd., AY 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 680/Kol/2015 Assessment Year: 2007-08 Vidya Finvest Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCV0280B) Circle-5, Kolkata. Appellant Respondent Date of Hearing 09.08.2017 Date of Pronouncement 16.08.2017 For the Appellant Shri Soumitra Choudhury, Advocate For the Respondent N o n e ORDER Per Shri A.T.Varkey, JM This is an appeal…

ITO, WD-8(1), Kolkata vs. M/S Bagri Impex Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1060/KOL/2015[2006-2007]Status: DisposedITAT Kolkata11 Aug 2017AY 2006-2007

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1060/Kol/2015 Assessment Year : 2006-07 I.T.O. Ward-8(1), Kolkata -Vs- M/S Bagri Impex Ltd. [Pan: Aabcb 9912 A] (Appellant) (Respondent) For The Appellant : None For The Respondent : Sh. G. Banerjee, Fca Date Of Hearing : 08.08.2017 Date Of Pronouncement : 11.08.2017

For Appellant: NoneFor Respondent: Sh. G. Banerjee, FCA
Section 271Section 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1060/Kol/2015 Assessment Year : 2006-07 I.T.O. Ward-8(1), Kolkata -vs- M/s Bagri Impex Ltd. [PAN: AABCB 9912 A] (Appellant) (Respondent) For the Appellant : None For the Respondent : Sh. G. Banerjee, FCA Date of Hearing : 08.08.2017 Date of Pronouncement : 11.08.2017 ORDER Per M.Balaganesh, AM 1. This is an appeal filed by the revenue against the order of Ld CIT(A)- 11, Kolkata in Appeal No. 493/CIT(A)-11/9(2)/14-15/Kol. Dated 21.5.2015 for Asst Year 2006-07 deleting the…

D.C.I.T CC - Xxx, Kolkata. vs. M/S Maheshwary Ispat Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 309/KOL/2013[2008-2009]Status: DisposedITAT Kolkata11 Aug 2017AY 2008-2009

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 309/Kol/2013 Assessment Year : 2008-09 Dcit, Cc-Xxx, Kolkata -Vs- M/S Maheshwary Ispat Ltd. [Pan: Aaccm 0964 A] (Appellant) (Respondent)

For Appellant: Shri Anand R. Baiwan, CITFor Respondent: None
Section 271Section 271(1)Section 271(1)(c)Section 271ASection 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 309/Kol/2013 Assessment Year : 2008-09 DCIT, CC-XXX, Kolkata -vs- M/s Maheshwary Ispat Ltd. [PAN: AACCM 0964 A] (Appellant) (Respondent) For the Appellant : Shri Anand R. Baiwan, CIT. For the Respondent : None Date of Hearing : 07.08.2017 Date of Pronouncement : 11.08.2017 ORDER Per M.Balaganesh, AM 1. This is an appeal filed by the revenue against the order of Ld CIT(A) , Central III, Kolkata in Appeal No. 45/CC-XXX/CIT(A)C-III/10-11/Kol. Dated 30.11.2012 for Asst Year 2008…

Kesoram Industries Limited, Kolkata vs. DCIT, Circle-5, Kolkata

In the result, appeal of assessee is allowed

ITA 2111/KOL/2014[2005-2006]Status: DisposedITAT Kolkata12 Jul 2017AY 2005-2006

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Kesoram Industries Ltd., AY 2005-06 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2111/Kol/2014 Assessment Year: 2005-06 Kesoram Industries Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCK2417P) Circle-5, Kolkata. Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri D. S. Damle, AR For the Respondent Shri Goulen Hangshing, CIT, DR ORDER Per Shri A.…

DCIT, Circle-4, Kolkata vs. M/S. Andrew Yule & Co. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 2067/KOL/2014[1988-89]Status: DisposedITAT Kolkata12 Jul 2017AY 1988-89

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…1 Andrew Yule & Co. Ltd., AY 1988-89 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2067/Kol/2014 Assessment Year: 1988-89 Deputy Commissioner of Income-tax, Vs. M/s. Andrew Yule & Co. Ltd. Circle-4, Kolkata (PAN:AACCA4245Q) Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant N o n e For the Respondent Shri Anjan Kr. Bandyopadhyay, AR ORDER Per Shri A.T.Varkey,…

Ranjit Das, Kolkata vs. DCIT, CC-Xiii, Kolkata

In the result, appeal of assessee is allowed

ITA 1999/KOL/2014[2009-2010]Status: DisposedITAT Kolkata12 Jul 2017AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Ranjit Das, AY 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 1999/Kol/2014 Assessment Year: 2009-10 Ranjit Das Vs. Deputy Commissioner of Income-tax, (PAN: AIIPD1588J) Central Circle-XIII, Kolkata. Appellant Respondent Date of Hearing 10.07.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri Nirav Sheth, ACA For the Respondent Smt. Kakoli Das, ITO ORDER Per Shri A.T.Varkey, JM This is an appeal…

M/S Flicker Trading Limited, Kolkata vs. D.C.I.T, Cir- 8, Kolkata.

In the result, appeal of assessee is allowed

ITA 400/KOL/2013[2006-07]Status: DisposedITAT Kolkata12 Jul 2017AY 2006-07

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271Section 271(1)(c)Section 274

…1 Flicker Trading Limited., AY 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 400/Kol/2013 Assessment Year: 2006-07 M/s. Flicker Trading Limited Vs. Deputy Commissioner of Income-tax, (PAN: AAACF4116D) Circle-8, Kolkata. Appellant Respondent Date of Hearing 20.06.2017 Date of Pronouncement 12.07.2017 For the Appellant Shri Manish Tiwari, AR For the Respondent N o n e ORDER Per Shri A.T.Varkey, JM Thi…

Parwati Lakh Udyog, Kolkata vs. ACIT, Cir-43, Kolkata

In the result, appeal of assessee is allowed

ITA 1381/KOL/2014[2003-2004]Status: DisposedITAT Kolkata07 Jul 2017AY 2003-2004

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 271(1)(c)Section 274

…1 Parwati Lakh Udyog, AY 2003-04 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 1381/Kol/2014 Assessment Year: 2003-04 Parwati Lakh Udyog Vs. Assistant Commissioner of Income- (PAN: AADFP6755E) tax, Circle-43, Kolkata. Appellant Respondent Date of Hearing 29.06.2017 Date of Pronouncement 07.07.2017 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri Saurabh Kumar, Addl. CIT, Sr. DR ORDER Per Shri…

A.C.I.T., Circle-2, Asansol vs. M/S G.C.Super Cement Pvt. Ltd., Asansol

In the result, both the appeal of revenue and Cross Objection of assessee are dismissed

ITA 2561/KOL/2013[2008-2009]Status: DisposedITAT Kolkata09 Jun 2017AY 2008-2009

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. ए. एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 ITA No.2561/Kol/2013 & CO No.11/Kol/2014 M/s.G. G. Super Cement Pvt. Ltd., AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. ए. एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] आयकर अपील सं"या / I.T.A No. 2561/Kol/2013 "नधॉरण वषॅ/Assessment Year: 2008-09 Assistant Commissioner of Income-tax, Vs. M/s. G. G. Super Cement Pvt. Ltd., (PAN: ADKPR8212J) Circle-2, Asansol (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.11/Kol/2014 IN आयकर अपील सं"या / I.T.A No. 2561/Kol/2013 "नधॉ…