CIT v. Subrata Roy

45 Taxmann.com 513High Court2014#3483 most cited

What is CIT v. Subrata Roy authority for?

An assessment order framed within the statutory limitation period cannot be doubted solely because the consequential demand and notice were served after the limitation period had expired.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Subrata Roy · assessment limitation period · demand notice service · statutory period · assessment framed within time · consequential demand · delay in service

Sections most often in play

Section 143(3)Section 10(22A)Section 139(1)Section 143(1)Section 147Section 148Section 14ASection 234B
Read the full judgment

Issues it is cited on

impermissible avoidance arrangementsection 245hsection 153a(b)section 245hasection 263(2)warrant of authorisationsection 142(2c)section 245csection 153(2a)section 144basection 153(c)section 90a

Judgments citing CIT v. Subrata Roy

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 421/CTK/2019[2015-16]Status: HeardITAT Cuttack18 Nov 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 420/CTK/2019[2014-15]Status: HeardITAT Cuttack18 Nov 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 419/CTK/2019[2013-14]Status: HeardITAT Cuttack18 Nov 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 417/CTK/2019[2011-12]Status: HeardITAT Cuttack18 Nov 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 416/CTK/2019[2010-11]Status: HeardITAT Cuttack18 Nov 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 415/CTK/2019[2009-10]Status: HeardITAT Cuttack18 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.415 to 421/CTK/20 /CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. ACIT, ACIT, Central Central Circle Circle-1, Clinic, State Bank of India, Clinic, State Bank of India, Bhubaneswar Bhubaneswar Berhampur- -760001 PAN/GIR No. PAN/GIR No.AGPPP 7126H (Appe…

M/S. Khaitan Winding Wire Pvt. Ltd., Kolkata vs. ACIT, Circle - 4(1), Kolkata

Appeal is allowed in above terms

ITA 2546/KOL/2018[2009-10]Status: DisposedITAT Kolkata05 Feb 2020AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Arjun Lal Saini

Section 147

…ITA No. 2546/KOL/2018 Assessment Year: 2009-2010 M/s. Khaitan Winding Wire Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri Satbeer Singh Godara, Judicial Member & Dr. Arjun Lal Saini, Accountant Member I.T.A. No. 2546/KOL/2018 Assessment Year: 2009-2010 M/s. Khaitan Winding Wire Pvt. Limited,...............................Appellant P-38, India Exchange Place, Kolkata-700001 [PAN:AABCK3663K -Vs.- Assistant Commissioner of Income Tax,.................................Respondent Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: S…

ACIT, Circle-50(1), Kolkata vs. Sunil Agarwal, Kolkata

ITA 1194/KOL/2017[2011-12]Status: DisposedITAT Kolkata28 Feb 2019AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1194/Kol/2017 ("नधा"रण वष" / Assessment Year: 2011-12) Acit, Circle-50(1), Kolkata Vs. Sunil Agarwal Da-12, Sector-I, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Appellant) .. (Respondent) & Cross Objection No.10/Kol/2019 (A/O I.T.A Nos.1194/Kol/2017) ("नधा"रण वष" / Assessment Year: 2011-12) Sunil Agarwal Vs. Acit, Circle-50(1), Kolkata . Da-12, Sector-I, Salt Lake City, Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Actpa 4135 D (Cross-Objector) .. (Respondent) Appellant By : Shri C. J. Singh, Jcit, Sr. Dr Respondent By : Shri A. K. Tibrewal, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal & Assessee’S Cross-Objection For Assessment Year 2011-12 Arise Against The Commissioner Of Income Tax (Appeals) - 15, Kolkata Dated 28.03.2017 Passed In Case No.112/Cit(A)-15/15-16/Dcit,Cc- 4(3)/R&T/Kol U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri C. J. Singh, JCIT, Sr. DRFor Respondent: Shri A. K. Tibrewal, FCA
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM आयकरअपीलसं./I.T.A Nos.1194/Kol/2017 ("नधा"रण वष" / Assessment Year: 2011-12) ACIT, Circle-50(1), Kolkata Vs. Sunil Agarwal DA-12, Sector-I, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACTPA 4135 D (Appellant) .. (Respondent) & Cross Objection No.10/Kol/2019 (A/o I.T.A Nos.1194/Kol/2017) ("नधा"रण वष" / Assessment Year: 2011-12) Sunil Agarwal Vs. ACIT, Circle-50(1), Kolkata . DA-12, Sector-I, Salt Lake City, Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACTPA 4135 D (Cross-O…

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 645/BANG/2014[2003-04]Status: DisposedITAT Bangalore04 Jan 2019AY 2003-04

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 644/BANG/2014[2002-03]Status: DisposedITAT Bangalore04 Jan 2019AY 2002-03

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

DCIT, Bangalore vs. M/S Globe Transport Corporation, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 643/BANG/2014[2001-02]Status: DisposedITAT Bangalore04 Jan 2019AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 631/BANG/2014[2003-04]Status: DisposedITAT Bangalore04 Jan 2019AY 2003-04

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 630/BANG/2014[2002-03]Status: DisposedITAT Bangalore04 Jan 2019AY 2002-03

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…

M/S Globe Transport Corporaion, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed, while the appeals by the revenue are dismissed

ITA 629/BANG/2014[2001-02]Status: DisposedITAT Bangalore04 Jan 2019AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Vikas K. Suryavamshi, Addl.CIT(DR)(ITAT) Bengaluru
Section 143(1)Section 143(3)Section 148Section 153Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 629 to 631/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 M/s. Globe Transport Corporation, Vs. The Assistant Commissioner of # 40, Lakshmi Complex, Income Tax, 4th Floor, K R Road, Fort, Circle 1(1), Bangalore – 560 002. Bangalore. PAN: AABFG 2985M APPELLANT RESPONDENT ITA Nos. 643 to 645/Bang/2014 Assessment years : 2001-02, 2002-03 & 2003-04 The Deputy Commissioner of Vs. M/s. Globe Transport Income Tax, Corporation, Circle 1(1), # 40, Lakshmi Co…