How many judgments cite CIT v. Virgo Marketing (P) Ltd.?

384 judgments on BharatTax cite CIT v. Virgo Marketing (P) Ltd. (171 Taxmann 156), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Virgo Marketing (P) Ltd. come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 147, Section 148, Section 270A.

CIT v. Virgo Marketing (P) Ltd.

171 Taxmann 156High Court2008#193 most cited

What is CIT v. Virgo Marketing (P) Ltd. authority for?

The assessment order must clearly specify the reason for initiating penalty proceedings under Section 271(1)(c) and explicitly state whether it is for concealment of income or furnishing inaccurate particulars. Failure to identify the specific limb under which penalty is initiated renders the penalty unsustainable.

384

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Virgo Marketing · Section 271(1)(c) · initiation of penalty proceedings · assessment order · specific charge · concealment of income · furnishing inaccurate particulars · levy of penalty · Section 274 · Section 270A

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 147 Section 148 Section 270A Section 132(4)Section 153A

Read the full judgment

Issues it is cited on

penalty proceedings initiated furnishing inaccurate particulars of income furnishing inaccurate particulars penalty under section 271(1)(c)non-application of mind section 274 concealment of income penalty u/s 271(1)(c)levy of penalty section 271(1)section 271 section 271(1)(c)

Judgments citing CIT v. Virgo Marketing (P) Ltd.

Sujit Kumar Bhagat, Kolkata vs. I.T.O WD - 28(2), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 483/KOL/2013[2006-07]Status: DisposedITAT Kolkata29 Jun 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

Section 143(2)Section 143(3)Section 271(1)(c)Section 274

…I.T.A. No. 483/KOL./2013 Assessment year: 2006-2007 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 483/KOL/ 2013 Assessment Year: 2006-2007 Sujit Kr. Bhagat,........................................................................Appellant C/o. Colors, 8, Ho Chi Minh Sarani, Kolkata-700 071 [PAN : ADTPB 8219 J] -Vs.- Income Tax Officer,..................................................................Respondent Ward-28(2), Kolkata, 2, Gariahat Road, Aayakar Bhawan Dakshin, Kolkat…

Super Regractories, Burdwan vs. I.T.O, Ward-1(4), Asansol

In the result, the appeal of the assessee is allowed

ITA 2229/KOL/2013[2006-07]Status: DisposedITAT Kolkata29 Jun 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 68

…I.T.A. No. 2229/KOL./2013 Assessment year: 2006-2007 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2229/KOL/ 2013 Assessment Year: 2006-2007 Super Refractories,...............................................................Appellant Lachmanpur, P.O. Salanpur, Dist. Burdwan-713 357 [PAN : ADBFS 7443 M] -Vs.- Income Tax Officer,.............................................................Respondent Ward-1(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol-713 304 Appearanc…

Ideal Unemployed Engineers Co-Operative Society Ltd., Coochbihar vs. D.C.I.T., Circle - 2, Jalpaiguri

In the result, assessee’s appeal stands allowed

ITA 2460/KOL/2013[2010-11]Status: DisposedITAT Kolkata15 Jun 2016AY 2010-11

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2010-11

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2010-11 Ideal Unemployed V/s. DCIT, Circle-2, C.R. Engineers Co- Building, Race Course operative Society Ltd., Para, Naya Basti, Opp. Cooch Behar Jalpaiguri - 735101 Truck Stand, P.O.Khagrabari, Dist. Cooch Behar-736 101[AAALI 0048 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri V.N.Dutta, Advocate अपीलाथ" क" ओर से/By Appellant Shri Debasish Banerjee, JCIT,DR ""यथ" क" ओर से/By Respondent 19-05-2016 सुनवाई क" तार"ख/Date of Hearing 15-06-2016…

M/S. Dhansar Engineering (P) Ltd., Dhanbad vs. ACIT, C.C. - VII, Kolkata

In the result, the appeals of assessee are allowed

ITA 921/KOL/2011[2005-06]Status: DisposedITAT Kolkata10 Jun 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S.Viswanethra Ravi

For Appellant: Shri Amit Kumar, ACA, Ld.ARFor Respondent: Shri Sridhar Bhattacharya, JCIT, Ld.DR

Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri P.M. Jagtap , Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A Nos. 921 & 922/Kol/2011 A.Ys. 2005-06 & 2006-07 M/s. Dhansar Engineering P.Ltd Vs. ACIT, CC-VII, Kolkata PAN: AABCD 5271E (Appellant) (Respondent) For the Appellant/assessee : Shri Amit Kumar, ACA, Ld.AR For the Respondent/department: Shri Sridhar Bhattacharya, JCIT, Ld.DR Date of Hearing: 12-04-2016 Date of Pronouncement: 10 -06-2015 ORDER SHRI S.S.VISWANETHRA RAVI, JM These two appeals of the asessee arise out of the two separate orders of th…

Sri Suresh Karmakar, Siliguri vs. D.C.I.T CC - Xxviii, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2490/KOL/2013[2008-09]Status: DisposedITAT Kolkata03 Jun 2016AY 2008-09

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…I.T.A. No. 2490/KOL./2013 Assessment year: 2008-2009 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2490/KOL/2013 Assessment Year: 2008-2009 Shri Suresh Karmakar,.........................................................Appellant C/o Bidhan Jewellers, Hill Cart Road, Hakimpara, Siliguri-734 001 [PAN : ALIPK 6761 D] -Vs.- Deputy Commissioner of Income Tax,.....................................Respondent Central Circle-XXVIII, Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. B…

Shri Santosh Kumar Sikaria, Kolkata vs. A.C.I.T, Circle-36, Kolkata.

In the result the appeal of the assessee is allowed

ITA 2428/KOL/2013[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri K.K.Goswami, Advocate & Shri Ankit Jalan, ARFor Respondent: S.S.Alam, , JCIT, Sr.DR

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Year : 2008-09 Shri Santosh Kumar Sikaria -versus- A.C.I.T., Circle-36, Kolkata Kolkata (PAN:AKLPS6467L) (Appellant) (Respondent) For the Appellant: Shri K.K.Goswami, Advocate & Shri Ankit Jalan, AR For the Respondent: S.S.Alam, , JCIT, Sr.DR Date of Hearing : 19.05.2016. Date of Pronouncement : 01.06.2016. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 24.07.2013 of CIT(A) XX, Kolkata relating to AY 2008-09. 2. In this appeal the asses…

Siddhartha Tantia, Kolkata vs. D.C.I.T, CC_Xxiii, Kolkata

In the result the appeal of the assessee is allowed

ITA 2386/KOL/2013[2009-2010]Status: DisposedITAT Kolkata01 Jun 2016AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

For Appellant: Shri Manish Tiwari, FCAFor Respondent: S.S.Alam, , JCIT, Sr.DR

Section 132Section 132(4)Section 139(1)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Year : 2009-10 Siddhartha Tantia -versus- D.C.I.T., Central Circle-XIII, Kolkata Kolkata (PAN:ABUPT4581C) (Appellant) (Respondent) For the Appellant: Shri Manish Tiwari, FCA For the Respondent: S.S.Alam, , JCIT, Sr.DR Date of Hearing : 19.05.2016. Date of Pronouncement : 01.06.2016. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 09.07.2013 of CIT(A) Central-II, Kolkata relating to AY 2009-10. 2. In this appeal the assessee has challenge…

Kamal Kumar Jain, Kolkata vs. I.T.O WD - 29(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 1576/KOL/2013[2009-10]Status: DisposedITAT Kolkata31 May 2016AY 2009-10

Bench: : Shri S.S Viswanethra Ravi

For Appellant: S/Shri V.N Purohit & Harsh Vardhan Bhardwaj, FCA, ld.ARsFor Respondent: Shri Dinabandhu Naskar, JCIT, ld.DR

Section 143(3)Section 271Section 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Waseem Ahmed, Accountant Member, and Before : Shri S.S Viswanethra Ravi, Judicial Member, I.T.A No. 1576/Kol/2013 A.Y. 2009-10 Kamal Kumar Jain Vs. I.T.O Ward 29(4), Kolkata PAN: ACEPJ2646R (Appellant) (Respondent) For the Appellant : S/Shri V.N Purohit & Harsh Vardhan Bhardwaj, FCA, ld.ARs For the Respondent: Shri Dinabandhu Naskar, JCIT, ld.DR Date of Hearing: 26-04-2016 Date of Pronouncement: 31 -05-2015 ORDER SHRI S.S VISWANETHRA RAVI, JM This appeal of the asessee arises out of the order of the CIT(A)-XVI, Kolkata in Appeal No. 1…

Vaibhav Tulsyan, Kolkata vs. D.C.I.T CC - I, Kolkata

In the result, the appeals of assessee are allowed

ITA 736/KOL/2013[2006-07]Status: DisposedITAT Kolkata24 May 2016AY 2006-07

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri Amit Kumar, ACA, ld.AR

Section 132Section 132(4)Section 143(2)Section 153ASection 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri P.M. Jagtap , Accountant Member and Shri S.S Viswanethra Ravi, Judicial Member I.T.A Nos. 736 & 737/Kol/2013 A.Ys. 2006-07 & 2007-08 Vaibhav Tulsyan Vs. I.T.O Ward 29(4), Kolkata PAN: ABSPT 2046C (Appellant) (Respondent) For the Appellant/assessee : Shri Amit Kumar, ACA, ld.AR For the Respondent/assessee: Shri Kalyan, ld.DR Date of Hearing: 09-03-2016 Date of Pronouncement: 27 -05 -2015 ORDER SHRI S.S VISWANETHRA RAVI, JM These appeals of the asessee arise out of the common order of the CIT(A)- Central-III, Kolkata in Appeal Nos.…

Brij Kishor Prasad, Siliguri vs. C.I.T-Circle-I, Kolkata, Siliguri

In the result appeal by the Assessee is allowed

ITA 2482/KOL/2013[2009-10]Status: DisposedITAT Kolkata20 May 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

For Appellant: Miss Varsha Jalan, AdvocateFor Respondent: Shri A.K.Sinha, JCIT, Sr.DR

Section 271(1)Section 271(1)(c)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Year : 2009-10 Brij Kishore Prasad -versus- D.C.I.T., Circle-I, Siliguri Siliguri (PAN:AEQPP1157H) (Appellant) (Respondent) For the Appellant: Miss Varsha Jalan, Advocate For the Respondent: Shri A.K.Sinha, JCIT, Sr.DR Date of Hearing : 12.05.2016. Date of Pronouncement : 20.05.2016. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 12.08.2013 of CIT(A) Siliguri, relating to AY 2009-10. 2. In this appeal the assessee has challenged the ord…

Gautam Jhunjhunwala, Kolkata vs. Income Tax Officer, Ward - 38(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2403/KOL/2013[2009-10]Status: DisposedITAT Kolkata13 May 2016AY 2009-10

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

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

…I.T.A. No. 2403/KOL./2013 Assessment year: 2009-2010 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2403/KOL/2013 Assessment Year: 2009-2010 Gautam Jhunjhunwala,.......................................................Appellant 6, Jadulal Mullick Road, Kolkata-700 006 [PAN : AETPJ 1271 P] -Vs.- Income Tax Officer,..........................................................Respondent Ward-38(1), Kolkata, 18, Rabindra Sarani, Poddar Court, Kolkata-700 001 Appearances by: Shri Anil Kocha…

Ishwari Prasad Tantia(HUF), Kolkata vs. D.C.I.T, CC_Xxiii, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2385/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 May 2016AY 2009-2010

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 132Section 139(1)Section 143(3)Section 153CSection 271(1)(c)Section 274

…I.T.A. No. 2385/KOL./2013 Assessment year: 2009-2010 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2385/KOL/2013 Assessment Year: 2009-2010 Ishwari Prasad Tantia (HUF),................................................Appellant 96, Narkeldanga Main Road, Kolkata-700 054 [PAN : AAAHI 3562 H] -Vs.- Deputy Commissioner of Income Tax,.....................................Respondent Central Circle-XIII, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700 107 Appearances by: Shri Manish…

Sri Mahesh Kumar Murarka, Kolkata vs. I.T.O WD - 56(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2304/KOL/2013[2006-07]Status: DisposedITAT Kolkata27 Apr 2016AY 2006-07

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

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

…I.T.A. No. 2304/KOL./2013 Assessment year: 2006-2007 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2304/KOL/ 2013 Assessment Year: 2006-2007 Sri Mahesh Kumar Murarka,..............................................Appellant 1/1A, Biplabi Anukul Chandra Street, Kolkata-700 072 [PAN: AEZPM 1248 A] -Vs.- Income Tax Officer,.............................................................Respondent Ward-56(2), Kolkata, 3, Government Place West, Kolkata-700 001 Appearances by: Shri Manish…

M/S. B.K. Agarwalla & Sons, Dhanbad vs. ACIT, C.C. - VII, Kolkata

In the result, the appeal of the assessee is allowed

ITA 920/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Apr 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 132Section 143(3)Section 153ASection 153CSection 271(1)(c)Section 274

…I.T.A. No. 920/KOL./2011 Assessment year: 2007-2008 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 920/KOL/2011 Assessment Year: 2007-08 M/s. B.K. Agarwalla & Sons,................................................Appellant Near Dhansar Temple, Dhansar, Dhanbad [PAN : AAAHB 8755 P] -Vs.- Assistant Commissioner of Income Tax,...........................Respondent Central Circle-VII, Kolkata, Poddar Court, 18, Rabindra Sarani, Kolkata-700 001 Appearances by: Shri Amit Kumar, ACA, for…

Shri. S. Suryanarayana, Bangalore vs. ITO, Bangalore

In the result, appeal of the assessee is allowed

ITA 128/BANG/2015[2010-11]Status: DisposedITAT Bangalore13 Apr 2016AY 2010-11

Bench: Shri. Abraham P. George & Shri. George George Ki.T.A No.128/Bang/2015 (Assessment Year : 2010-11) Shri. S. Suryanarayana, No.1505/29, 26Th Main, 40Th Cross, 9Th Block, Jayanagar, Bengaluru 560 069 .. Appellant Pan : Aikps1974M V. Income-Tax Officer, Ward – 4(4), Bengaluru .. Respondent Assessee By : Shri. Ravishankar S. V, Advocate Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 11.04.2016 Pronounced On : 13.04.2016 O R D E R Per Abraham P. George: Assessee Through This Appeal Assails Levy Of Penalty U/S.271(1)(C) Of The Income-Tax Act, 1961 (‘The Act’ In Short), For The Impugned Assessment Year, Which Was Confirmed By The Cit(A) –Ii, Bengaluru.

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

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

…ITA.128/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. GEORGE GEORGE K, JUDICIAL MEMBER I.T.A No.128/Bang/2015 (Assessment Year : 2010-11) Shri. S. Suryanarayana, No.1505/29, 26th Main, 40th Cross, 9th Block, Jayanagar, Bengaluru 560 069 .. Appellant PAN : AIKPS1974M v. Income-tax Officer, Ward – 4(4), Bengaluru .. Respondent Assessee by : Shri. Ravishankar S. V, Advocate Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 11.04.2016 Pronounced on : 13.04.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMB…

Dr. Vishnumoorthy Kaushik, Bangalore vs. DCIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 111/BANG/2015[2011-12]Status: DisposedITAT Bangalore13 Apr 2016AY 2011-12

Bench: Shri. Abraham P. George & Shri. George George Ki.T.A No.111/Bang/2015 (Assessment Year : 2010-11) Dr. Vishnumurthy Kaushik, No.131, 7Th Main, 4Th Cross, 5Th Block, Jayanagar, Bengaluru 560 011 .. Appellant Pan : Ahypk6291L V. Deputy Commissioner Of Income-Tax, Circle -5(1), Bengaluru .. Respondent Assessee By : Shri. Ravishankar S. V, Advocate Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 11.04.2016 Pronounced On : 12.04.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

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

…ITA.111/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. GEORGE GEORGE K, JUDICIAL MEMBER I.T.A No.111/Bang/2015 (Assessment Year : 2010-11) Dr. Vishnumurthy Kaushik, No.131, 7th Main, 4th Cross, 5th Block, Jayanagar, Bengaluru 560 011 .. Appellant PAN : AHYPK6291L v. Deputy Commissioner of Income-tax, Circle -5(1), Bengaluru .. Respondent Assessee by : Shri. Ravishankar S. V, Advocate Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 11.04.2016 Pronounced on : 12.04.2016 O R D E R PER ABRAHAM P. GEORGE, ACC…

S.M.Mumtazuddin, Kolkata vs. I.T.O WD - 36(2), Kolkata

In the result, appeal by the Assessee is allowed

ITA 1763/KOL/2013[2003-04]Status: DisposedITAT Kolkata06 Apr 2016AY 2003-04

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1763/Kol/2013 Assessment Year : 2003-04

For Appellant: Shri Manish Tiwari, FCAFor Respondent: None

Section 143(3)Section 144Section 263Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No. 1763/Kol/2013 Assessment Year : 2003-04 S.H.Mumtazuddin -vs.- I.T.O., Ward-36(2), Kolkata Kolkata [PAN : AANFS0982J) (Respondent) (Appellant) For the Appellant : Shri Manish Tiwari, FCA For the Respondent : None Date of Hearing : 17.03.2016. Date of Pronouncement : 6.4.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the assessee against the order dated 21.02.2013 of CIT(A)- XX, Kolkata, relating to AY 2003-04. 2. In this appeal the Assessee has challenged the order of CI…

Manoj Kumar Jain & Sons (HUF), Kolkata vs. ACIT, CC-IV, Kolkata

In the result appeals of the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1238/KOL/2011[2002-03]Status: DisposedITAT Kolkata06 Apr 2016AY 2002-03

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Respondent: Shri Rajat Kumar Kureel, JCIT, Sr.DR

Section 132Section 132(4)Section 139Section 153ASection 153CSection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos.1238 to 1243/Kol/2011 Assessment Years : 2002-03 to 2007-08 Manoj Kumar Jain & Sons (HUF) -versus- A.C.I.T., Central Circle-IV, Kolkata Kolkata (PAN:AAIHM9669P) (Appellant) (Respondent) ITA Nos. 1183 to 1187/Kol/2011 Assessment Years: 2002-03 to 2005-06 & 2007-08 A.C.I.T., Central Circle-IV -versus- Manoj Kumar Jain & Sons (HUF) Kolkata Kolkata (PAN: AAIHM9669P) (Appellant) (Respondent) For the Assessee Shri Amit Kumar, ACA For the Department : Shri Rajat Kumar Kureel, JCIT, Sr.…

ACIT, CC-IV, Kolkata vs. Manoj Kr. Jain & Sons (HUF), Kolkata

In the result appeals of the Assessee are allowed while the appeals by the revenue are dismissed

ITA 1183/KOL/2011[2002-03]Status: DisposedITAT Kolkata06 Apr 2016AY 2002-03

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Respondent: Shri Rajat Kumar Kureel, JCIT, Sr.DR

Section 132Section 132(4)Section 139Section 153ASection 153CSection 271(1)(c)

Thakur Prasad Sao & Sons (P) Ltd, Kolkata vs. D.C.I.T CC - Xvii, Kolkata

In the result the appeals of the assessee are allowed

ITA 1534/KOL/2013[2006-07]Status: DisposedITAT Kolkata23 Mar 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Amit Kumar ACAFor Respondent: Shri Rajat Subhra Biswas, CIT, ld.DR

Section 132(1)Section 132(4)Section 133ASection 139(1)Section 14ASection 153ASection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] ITA Nos. 1534 & 1535/Kol/2013 A.Ys 2006-07 & 2007-08 M/s. Thakur Prasad Sao & Vs. DCIT, CC-XVII, Kolkata Sons Pvt. Ltd PAN: AABCT9410G (Appellant/Assessee) (Respondent/Department) For the Appellant/Assessee:Shri Amit Kumar ACA For the Respondent/Department: Shri Rajat Subhra Biswas, CIT, ld.DR Date of Hearing : 08.03.2016 Date of Pronouncement : 23.16 .03.2016 ORDER SHRI.M.BALAGANESH, AM These are appeals by the assessee against separate orders of the Learned CIT(A), Central 1, Kolkata…