Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

69 Taxmann.com 407High Court2016#617 most cited

What is Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner (Appeals) cannot dismiss an appeal for non-prosecution; the law does not empower them to do so. The appeal must be decided on merits and in writing, stating points for determination, decision, and reasons.

159

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

Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) · section 250 · section 251 · CIT(A) power · dismiss appeal non-prosecution · reasoned order · section 250(6) · section 251(1)(a)

Sections most often in play

Section 250Section 250(6)Section 147Section 144Section 246ASection 143(3)Section 148Section 251(1)(a)

Issues it is cited on

section 250(1)section 251(2)section 246section 251(1)section 251(1)(a)section 250(4)section 246asection 251section 250(6)reasoned ordernon-application of mindcommissioner (appeals)

Judgments citing Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

Smt Priti Jayesh Vassa, Mumbai vs. ITO 32(2)(5), Mumbai

ITA 5898/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry () & Shri Omkareshwar Chidara () Assessment Year: 2017-18

For Appellant: Smt. Priti Vassa (Appellant)For Respondent: Mr. R. A. Dhyani, CIT DR (on behalf of Shri Mahesh Pamnani Sr. DR)
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) Assessment Year: 2017-18 Priti Jayesh Vassa ITO, 32(2)(5), Mumbai C/104, Prithvi Palace, Link Road BKC Bandra, Khanderpada, Dahisar West, Vs. Mumbai - 400051. Mumbai-400 068. PAN NO. AFFPV5794Q Appellant Respondent Assessee by : Smt. Priti Vassa (Appellant) Revenue by : Mr. R. A. Dhyani, CIT DR (on behalf of Shri Mahesh Pamnani Sr. DR) Date of Hearing : 30/12/2024 Date of pronouncement : 07/01/2025 ORDER PER OMKARESHWAR CHIDARA, AM This appeal b…

Suryadeo Prasad, Siwan vs. ITO Ward-2 (3), Siwan

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 82/PAT/2023 Assessment Year: 2017-18 Suryadeo Prasad ITO, Ward-2(3), Siwan Vs. (Appellant) (Respondent) PAN: AKBPP7767L Appearances: Assessee represented by: Sanjeev Kr. Anwar, Adv. Department represented by: Sh. Ajay Kr. Shukla, JCIT (Sr. DR). Date of concluding the hearing : December 18th, 2024 Date of pronouncing the…

Manik Pal, North 24 Parganas vs. ITO, Ward 33(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1968/KOL/2024[2018-19]Status: DisposedITAT Kolkata07 Jan 2025AY 2018-19

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1968/KOL/2024 Assessment Year: 2018-19 Manik Pal ITO, Ward-33(2), Kolkata Vs. (Appellant) (Respondent) PAN: AQCPP4551B Appearances: Assessee represented by : P. Himmatsinghka, AR Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR and Somnath Das Biswas, Sr. DR. Date of concluding the hearing : December 18th, 2024 Date of pro…

Girish Chandra, Moradabad vs. ITO, Ward-2(1), Moradabad

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 2224/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Dec 2024AY 2017-18

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: Shri V. Rajkumar, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 250

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2224/िद"ी/2024 (िन.व. 2017-18) Girish Chandra, Shiv Vihar Colony, Near Mansarover Colony, Moradabad, Uttar Pradesh 244001 ...... अपीलाथ"/Appellant PAN: ALGPC-4269-E बनाम Vs. Income Tax Officer-2(1) Moradabad-New Civil Lines, ..... "ितवादी/Respondent Uttar Pradesh 244001 अपीलाथ" "ारा/ Appellant by : Shri V. Rajkumar, Advocate "ितवादी"ारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई क" ितिथ/ Date of hearing : 30/09/2024 घोषणा क" ित…

K.D.Realties Pvt.Ltd, Bhiwandi vs. National E Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3379/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Dec 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 K.D Realties Pvt. Ltd., National E Assessment Centre, Delhi, H. No. 1078/I Buidling, Gala No. 28, Room No. 401, 2Nd Floor, E Ramp Vs. 29, K.D. Logistic Park, Yevai Naka, Jawaharlal Nehru Stadium New Delhi- Panjrapur, Bmc Road, Near Al Saint 110003. School, Lonad Village, Bhiwandi-421302. Pan No. Aadck 3114 H Appellant Respondent

For Appellant: Mr. Tanmay Milind PhadkeFor Respondent: Mr. Hemanshu Joshi, Sr. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 K.D Realties Pvt. Ltd., National E Assessment Centre, Delhi, H. No. 1078/I Buidling, Gala No. 28, Room No. 401, 2nd floor, E Ramp Vs. 29, K.D. Logistic Park, Yevai Naka, Jawaharlal Nehru Stadium New Delhi- Panjrapur, BMC Road, Near Al Saint 110003. School, Lonad Village, Bhiwandi-421302. PAN NO. AADCK 3114 H Appellant Respondent Assessee by : Mr. Tanmay Milind Phadke Revenue by : Mr. Hemanshu Joshi, Sr. DR Date of Hearing : 09/12/2024…

Lokesh, Hapur vs. ITO, Ward-2(3)(5), Hapur

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 2399/DEL/2024[2012-13]Status: DisposedITAT Delhi09 Dec 2024AY 2012-13

Bench: Shri Vikas Awasthyआअसं.2399/िद"ी/2024 (िन.व. 2012-13) Smt. Lokesh (W/O Boby Singh) L/H Boby Singh, 136, Tehsil Chopla, Near Water Tank, Garhmukteshwar, Hapur, Up 245205 ...... अपीलाथ"/Appellant Pan: Axgps-1907-F बनाम Vs. Income Tax Officer, Ward-2(3)(5), Meerut Road, Adarash Nagar Colony, ..... "ितवादी/Respondent Madhuban Colony, Up 245101 अपीलाथ" "ारा/ Appellant By : None "ितवादी"ारा/Respondent By : Shri Rajesh Tiwari, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 09/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 08.03.2024, For Assessment Year 2012-13. 2. A Perusal Of The Impugned Order Reveals That The Cit(A) Had Issued Notices To The Assessee On Four Occasions On Email Address Provided By The Assessee/Appellant But There Was No Response From The Assessee Side. Hence, The Cit(A) Dismissed Appeal For Non-Prosecution. It Is No More Res Integra That The Cit(A) Has No Power To Dismiss Appeal For Non-Prosecution [Re. Cit Vs. Premkumar Arjundas Luthra (Huf) 69 Taxmann.Com 407 (Bom)]. The Provisions Of Section 250 R.W.S 251 Of The Income Tax Act, 1961(Hereinafter Referred To As 'The Act')

For Appellant: NoneFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 144Section 148Section 250

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2399/िद"ी/2024 (िन.व. 2012-13) Smt. Lokesh (W/o Boby Singh) L/H Boby Singh, 136, Tehsil Chopla, Near Water Tank, Garhmukteshwar, Hapur, UP 245205 ...... अपीलाथ"/Appellant PAN: AXGPS-1907-F बनाम Vs. Income Tax Officer, Ward-2(3)(5), Meerut Road, Adarash Nagar Colony, ..... "ितवादी/Respondent Madhuban Colony, UP 245101 अपीलाथ" "ारा/ Appellant by : None "ितवादी"ारा/Respondent by : Shri Rajesh Tiwari, Sr. DR सुनवाई क" ितिथ/ Date of heari…

Avr Storage Tank Terminals Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 1350/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Dipran Mukherjee, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 115BSection 139(1)Section 143(3)Section 144BSection 234ASection 234BSection 234CSection 244ASection 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 AVR Storage Tank Terminals Deputy Commissioner of Private Limited Income Tax, Circle 11(1), Vs 232/A, Acharya Jagadish Aaykar Bhavan, P-7, Chandra Bose Road Minto Park Chowringhee Square, Kolkata - 700030 (West Bengal) Kolkata-700069 (Appellant) (Respondent) PAN: AAFCA6801R Present for: Appellant by : Shri Dipran Mukherjee, AR Respondent by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 12.09.2024 Date of Pronouncement: 06.12.2024 O R D E R P…

Provash Adhikari, Kolkata vs. ITO, Ward 46(4), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 148/KOL/2024[2011-12]Status: DisposedITAT Kolkata29 Nov 2024AY 2011-12

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 147Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 148/KOL/2024 Assessment Year: 2011-12 Provash Adhikari ITO, Ward-46(4), Kolkata Vs. (Appellant) (Respondent) PAN: AGTPA0795R Appearances: Assessee represented by : None. Department represented by : Sanjoy Paul, Addl. CIT, Sr. DR. Date of concluding the hearing : September 12th, 2024 Date of pronouncing the order : November 29th, 2024 ORDER PER…

Mrs. Shruti Mayank Shah, Mumbai vs. DCIT Circle 19(3), Mumbai, Piramal Chamber

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 4370/MUM/2024[2018-19]Status: DisposedITAT Mumbai17 Oct 2024AY 2018-19

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailassessment Year 2018-19

For Appellant: NoneFor Respondent: Shri Bhangepatil Pushkaraj Ramesh - Sr.DR
Section 10(35)Section 115BSection 250Section 250(6)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year 2018-19 Mrs. Shruti Mayank Shah 5th Floor, A-Aidun Building, 1st Dhobi Taloa Lane, John Cresto Lane, Mumbai – 400002 ……………. Appellant PAN: AAUPS9971L v/s Dy. Commissioner of Income Tax, Circle-19(3), 513, 5th Floor Piramal Chamber, ……………. Respondent Lalbaugh, Parel, Mumbai, Maharashtra – 400001 Assessee by : None Revenue by : Shri Bhangepatil Pushkaraj Ramesh - Sr.DR Date of Hearing – 14/10/2024 Date of Order - 17/10/2024 O R D E R PER SANDEEP SINGH K…

Unisys Softwares and Holding Ind. Ltd., Kolkata vs. DCIT, Cir. 8(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 43/KOL/2024[2011-12]Status: DisposedITAT Kolkata27 Sept 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2011-12

For Appellant: NoneFor Respondent: Subhendu Datta, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Unisys Softwares And Holding Deputy Commissioner of Ind. Ltd., Income Tax, 75C, Park Street, Basement, Vs Circle-8(2), Kolkata, Kolkata - 700016 Aayakar Bhawan, P-7, (PAN: AABCC1191Q) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Subhendu Datta, CIT-DR Date of Hearing : 02.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the…

Mr. Ashok Khetshi Shah, Mumbai vs. Income Tax Officer -20(1)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 4053/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri. Amarjit Singh & Shri. Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ram Krishna Kedia (Sr. DR)
Section 250Section 250(6)Section 56(2)(vii)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 4053/Mum./2024 (Assessment Year :2017–2018) Mr. Ashok Khetshi Shah 15/2, 3rd Floor, Agrawal Nagar, Dr. Ambedkar Marg, Matunga (C.R), Mumbai – 400019. PAN-AOQPS7920D ……………. Appellant v/s Income Tax Officer - 20(1)(1) Piramal Chambers, Lal Baug, Mumbai – 400012. ……………. Respondent Assessee by : None Revenue by : Shri Ram Krishna Kedia (Sr. DR) Date of Hearing – 16/09/2024 Date of Order – 20/09/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present…

Giasuddin Shaikh, Murshidabad vs. ACIT, Circle - 42, Murshidabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1134/KOL/2024[2017-2018]Status: DisposedITAT Kolkata10 Sept 2024AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: NoneFor Respondent: Shri Pradip Biswas, Addl. CIT
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Giasuddin Shaikh, Asst. Commissioner of Beniagram, Income Tax, Dist. Murshidabad - 742212 Vs Circle 42, Murshidabad, (PAN: AWMPS8476R) Aayakar Bhawan, 57, R.N. Tagore Road, Baharampore, Murshidabad - 742101 (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 10.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the asses…

Archana Baid, Silchar, Assam vs. I.T.O., Ward - 34(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1135/KOL/2024[2013-2014]Status: DisposedITAT Kolkata05 Sept 2024AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Manish Pugalia, AdvocateFor Respondent: Pradip Biswas, Addl. CIT
Section 144BSection 147Section 148Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Archana Baid, ITO, Ward 34(1), Kolkata, 2nd Floor, Sadar Ghat, Aayakar Bhawan Poorva, Manoranjan Complex, Vs 110 Shantipally, Silchar - 788001 EM Bypass, (PAN: AKIPM4382P) Kolkata - 700107 (Appellant) (Respondent) Present for: Appellant by : Manish Pugalia, Advocate Respondent by : Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 05.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the asse…

Vali Najmuddin Mithiborwala, Mumbai vs. ACIT Circle 22 (3) Mumbai, Piramal Chambers Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2688/MUM/2024[2013-2014]Status: DisposedITAT Mumbai29 Aug 2024AY 2013-2014

Bench: Ms. Padmavathy S & Shri Sandeep Singh Karhail

For Appellant: Shri Nishit GandhiFor Respondent: Shri Ankush Kapoor, CIT. DR
Section 10(38)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2688/Mum./2024 (Assessment Year : 2013–14) Vali Najmuddin Mithiborwala 1001/1002 Tapovan CHS Ltd, ……………. Appellant 65 J.K. Mehta Marg, Santacruz (W), Mumbai- 400054 PAN-AABPM7758C v/s ACIT Circle 22(3) Piramal Chambers Lalbaug, ……………. Respondent Mumbai- 400012 Assessee by : Shri Nishit Gandhi Revenue by : Shri Ankush Kapoor, CIT. DR Date of Hearing – 27/08/2024 Date of Order – 29/08/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been f…

Nayan Builders and Developers Private Limited, Mumbai vs. 7(2)(3), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2958/MUM/2024[2011-12]Status: DisposedITAT Mumbai28 Aug 2024AY 2011-12

Bench: Ms. Padmavathy S & Shri Sandeep Singh Karhail

For Appellant: Shri A.S. KhairatFor Respondent: Shri Sridhar G. Menon, Sr. DR
Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2958/Mum./2024 (Assessment Year : 2011–12) Nayan Builders And Developers Pvt Ltd Shamrock Bldg, Gala Mansion, 2nd Floor, 308, ……………. Appellant S.K. Bhole Road, Opp. D’ Silva High School, Dadar (W), Mumbai- 400028 PAN-AAACN1198H v/s Income Tax Officer - 7(2)(3) Aayakar Bhavan, ……………. Respondent Mumbai- 400020 Assessee by : Shri A.S. Khairat Revenue by : Shri Sridhar G. Menon, Sr. DR Date of Hearing – 08/08/2024 Date of Order – 28/08/2024 O R D E R PER SA…

M/S. Victor Commercial Co. Ltd., Kolkata vs. ACIT, CC - 1(2), Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1127/KOL/2024[2010-2011]Status: DisposedITAT Kolkata27 Aug 2024AY 2010-2011

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2010-11 M/S Victor Commercial Co. Acit, Central Circle-1(2), Ltd., Kolkata, C/O. M/S Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3Rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (Pan: Aabcv0011C) (Appellant) (Respondent)

For Appellant: S. Jhajaria, ARFor Respondent: Pradip Biswas, Addl. CIT
Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2010-11 M/s Victor Commercial Co. ACIT, Central Circle-1(2), Ltd., Kolkata, C/o. M/s Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (PAN: AABCV0011C) (Appellant) (Respondent) Present for: Appellant by : S. Jhajaria, AR Respondent by : Pradip Biswas, Addl. CIT Date of Hearing : 23.07.2024 Date of Pronouncement : 27.08.2024 O R D E R PER…

Rayirth Holding and Trading Company Pvt Ltd, Mumbai vs. Income Tax Officer, 8(1)(1), Mumbai

In the result, ITA No.3214/Mum/2024 is allowed for statistical purposes

ITA 3214/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Aug 2024AY 2017-18

Bench: The Ld. Cit(A). The Ld. Cit(A) Issued The Notice In The Wrong Email Account. The Appeal Order Is Passed Ex Parte & Upheld The Assessment Order. Being Aggrieved On The Appeal Order, The Assessee Filed An Appeal Before Us.

For Appellant: Shri M.M. GolvalaFor Respondent: Shri AnoopHiwase, Sr. DR
Section 143(3)Section 14ASection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER I.T.A No.3214/Mum/2024 (Assessment Year: 2017-18) Rayirth Holding and Trading vs Income-tax Officer, Company Pvt Ltd, Ward 8(1)(1), Mumbai Room No.662A, 6th Floor, Aayakar 205, Welspun House, Kamala City,Senapati Bapat Marg, Bhavan, Maharishi Karve Road, Lower Parel, Mumbai-400 013 Mumbai – 400 020 PAN : AACCI9234K APPELLANT RESPONDENT Assessee by : Shri M.M. Golvala Respondent by : Shri AnoopHiwase, Sr. DR Date of hearing : 13/08/2024 Date of pronouncement…

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…

M/S Five Roses, Kanpur vs. J/DCIT-CC, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…