CIT v. Sushila Mullick

36 Taxmann.com 537High Court2013#24658 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Judgments citing CIT v. Sushila Mullick

Dr. B.G. Memorial Trust, Kolkata vs. ITO, Ward-1(2), Exemption, Kolkata

The appeal of the assessee is treated as allowed for statistical purposes

ITA 680/KOL/2024[2013-14]Status: DisposedITAT Kolkata13 Sept 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.680/Kol/2024 Assessment Year: 2013-14 Dr. B. G. Memorial Trust..…….…....…………….......…....………....Appellant 6/1, Sarat Chatterjee Avenue Rabindra Sarovar, Kolkata – 700029. [Pan: Aaatd5235A] Vs. Ito, Ward-1(2), Exempt, Kolkata...........................................…..…..... Respondent Appearances By: Shri S. M. Surana, Ar & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2024 Date Of Pronouncing The Order : September 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 18.03.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Registered As A Charitable Institution U/S 12 Of The Act. The Assessee Claimed Deduction Of Income Being A Charitable Institution U/S 11 Of The Act. During The Assessment Proceedings, The Assessing Officer Noted That The Cit(Exemption) Vide Order Dated 22.02.2016 U/S 12Aa(3) Of The Act Has Withdrawn & Cancelled Registration Granted Earlier To The Assessee-Trust. In View Of The Said Cancellation Of Registration, The

Section 11Section 12Section 12ASection 250Section 40Section 40A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.680/Kol/2024 Assessment Year: 2013-14 Dr. B. G. Memorial Trust..…….…....…………….......…....………....Appellant 6/1, Sarat Chatterjee Avenue Rabindra Sarovar, Kolkata – 700029. [PAN: AAATD5235A] vs. ITO, Ward-1(2), Exempt, Kolkata...........................................…..…..... Respondent Appearances by: Shri S. M. Surana, AR and Sunil Surana, AR, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT, Sr. DR,…

Summit Investments Ltd., Kolkata vs. JCIT, Spl. RG-16, Kolkata

In the result, the appeal of the assessee is allowed

ITA 338/KOL/1999[1995-1996]Status: DisposedITAT Kolkata28 Oct 2015AY 1995-1996

Bench: : Shri S.S. Viswanethra Ravi

For Appellant: Shri J.P Khaitan, Sr. Advocate, ld.ARFor Respondent: Shri Sanjay Mukherjee,JCIT, ld.DR

Section 10(1)Section 143(3)Section 36Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri M. Balaganesh, Accountant Member, and Before : Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 338/Kol/1999 A.Y : 1995-96 M/s. Summit Investments Ltd Vs. J.C.I.T, Spl. Range-16, Kolkata (Merged with M/s. Russell Credit Ltd) PAN: 11 000 CT 2321 (Appellant) (Respondent) For the Appellant/ Assessee: Shri J.P Khaitan, Sr. Advocate, ld.AR For the Respondent Department: Shri Sanjay Mukherjee,JCIT, ld.DR Date of Hearing: 13-10-2015 Date of Pronouncement: 28-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the or…

ITO, WD-1(2), Kolkata vs. M/S Progressive Stock Management Co. Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1487/KOL/2006[2003-2004]Status: DisposedITAT Kolkata24 Sept 2015AY 2003-2004

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2003-04 (Appellant ) (Respondent) I.T.O., Ward-1(2) -Versus- M/S. Progressive Stock Management Kolkata Co.Pvt. Ltd., Kolkata (Pan:Aabcp 5590 J) For The Appellant : Shri Sanjay Mukherjee, Jcit For The Respondent : Shri P.K.Himmatsinghka, Advocate Date Of Hearing : 22.09.2015. Date Of Pronouncement : 24.09.2015. Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Revenue Arises Out Of The Order Of The Learned Cita In Appeal No. 136/Cit(A)-I/Wd-1(2)/05-06 Dated 19.05.2006 Passed Against The Order Of Assessment For The Asst Year 2003-04 Framed By The Learned Ao U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Sanjay Mukherjee, JCITFor Respondent: Shri P.K.Himmatsinghka, Advocate

Section 143(3)Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Shri Mahavir Singh, JM & Shri M.Balaganesh, AM] Assessment Year : 2003-04 (APPELLANT ) (RESPONDENT) I.T.O., Ward-1(2) -versus- M/s. Progressive Stock Management Kolkata Co.Pvt. Ltd., Kolkata (PAN:AABCP 5590 J) For the Appellant : Shri Sanjay Mukherjee, JCIT For the Respondent : Shri P.K.Himmatsinghka, Advocate Date of Hearing : 22.09.2015. Date of Pronouncement : 24.09.2015. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the revenue arises out of the order of the Learned CITA in Appeal No. 136/CIT(A)-I/Wd-1(2)/05-06 dated 19.05.2006 passed aga…