CIT v. Subodhchandra S. Patel

138 Taxmann.com 185High Court2022#19054 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 154Section 250Section 36(1)(va)Section 116Section 200ASection 206CBSection 10(34)

Issues it is cited on

section 116section 206csection 206section 200asection 200section 36(1)(va)section 20section 154section 143(1)section 11section 15section 143

Judgments citing CIT v. Subodhchandra S. Patel

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 651/KOL/2025[2020-21]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-21

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 650/KOL/2025[2019-20]Status: DisposedITAT Kolkata03 Jul 2025AY 2019-20

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

Keshava Jute Mills Private Limited, Kolkata vs. ITO, Ward 1(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 649/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.649 - 651/KOL/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs ITO Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 PAN No. :AAECK 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Ankit Jalan, AR रधजस्व की ओर से /Revenue by : Shri Pradip Kumar Biswas, Sr.DR सुनवाई की तारीख / Date of Hearing : 30/06/2025 घोषणा की तारीख/Date o…

The Assistant Commissioner of Income Tax, Circle-1, Eluru vs. The Andhra Sugars Limited, Tanuku

In the result, appeal of the Revenue is dismissed

ITA 380/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 380/Viz/2019 (धनिाारणिर्ा/ Assessment Year: 2012-13) Assistant Commissioner Of Vs. M/S. Andhra Sugars Ltd., Income Tax, Circle-1, Tanuku. Eluru. Pan: Aaact6357Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 140/Viz/2019 [आयक अपील सं. से उत्पन्न / Arising Out Of I.T.A. No. 380/Viz/2019(A.Y. 2012-13)] M/S. Andhra Sugars Ltd., Vs. Assistant Commissioner Of Tanuku. Income Tax, Circle-1, Pan: Aaact6357Q Eluru. अपीलार्थीकीओरसे/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr.Satyasai Rath, Cit-Dr

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 80I

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM श्रीधिजयपालराि, उपाध्यक्षएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No. 380/Viz/2019 (धनिाारणिर्ा/ Assessment Year: 2012-13) Assistant Commissioner of Vs. M/s. Andhra Sugars Ltd., Income Tax, Circle-1, Tanuku. Eluru. PAN: AAACT6357Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 140/VIZ/2019 [आयक अपील सं. से उत्पन्न / ARISING OUT OF I.T.A. No. 380/VIZ/2019(A…