Commissioner of Income Tax, Chennai v. Sanmar Speciality Chemicals Ltd.

122 Taxmann.com 212High Court2020#18951 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Judgments citing Commissioner of Income Tax, Chennai v. Sanmar Speciality Chemicals Ltd.

ACIT , CHENNAI vs. M/S EMPEE SUGARS & CHEMICALS LTD , CHENNAI

In the result, appeal filed by the Revenue in ITA No

ITA 842/CHNY/2022[2008-2009]Status: DisposedITAT Chennai24 Mar 2023AY 2008-2009

Bench: Shri Aby T. Varkey & Shri Manjunatha. Gआयकर अपील सं./Ita Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- V. M/S.Empee Sugars & Of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai.

For Appellant: NoneFor Respondent: Mr.D.Hema Bhupal, JCIT
Section 32Section 32(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मंजूनाथा .जी, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- v. M/s.Empee Sugars & of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai. [PAN: AABCE 5658 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.D.Hema Bhupal, JCIT Assessee by : None सुनवाई क…

ACIT,, CHENNAI vs. M/S EMPEE SUGARS & CHEMICALS LTD , CHENNAI

In the result, appeal filed by the Revenue in ITA No

ITA 841/CHNY/2022[2007-2008]Status: DisposedITAT Chennai24 Mar 2023AY 2007-2008

Bench: Shri Aby T. Varkey & Shri Manjunatha. Gआयकर अपील सं./Ita Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- V. M/S.Empee Sugars & Of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai.

For Appellant: NoneFor Respondent: Mr.D.Hema Bhupal, JCIT
Section 32Section 32(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मंजूनाथा .जी, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.841 & 842/Chny/2022 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 The Asst. Commissioner- v. M/s.Empee Sugars & of Income Tax, Chemicals Ltd., Central Circle-1(2), 59, Empee Tower, Pudupet, Chennai. Chennai. [PAN: AABCE 5658 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.D.Hema Bhupal, JCIT Assessee by : None सुनवाई क…

THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. EPCOS INDIA PVT. LTD.

ITAT/390/2017HC Calcutta10 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 2Section 260ASection 32

…OD-12 ORDER SHEET IA NO. GA/2/2017 (Old No:GA/3718/2017) In ITAT/390/2017 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA Vs M/S. EPCOS INDIA PVT. LTD. BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 10TH DECEMBER, 2021 Appearance: Mr. P. K. Bhowmik, Adv. Mr. Asok Bhowmik, Adv. …For the Appellant Mr. Abrotosh Majumdar, Sr. Adv. Mr. Agnibesh Sengupta, Adv. Mr. Amitava Mitra, Adv. Mr. Paritosh Sinha, Adv. Ms. Antara Choudhury, Adv. …For the Resp…

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 4, KOLKATA vs. M/S JCT LIIMITED

ITAT/162/2017HC Calcutta25 Nov 2021

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 25, 2021. Appearance : Mr. P.K. Bhowmick, Adv. … For The Appellant Mr. Asim Choudhury, Adv. … For The Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, In Brevity) Is Directed Against The Order Dated 1St June, 2016 Passed By The Income Tax Appellate Tribunal “D” Bench, Kolkata In Ita No.1983/Kol/2013 For The Assessment Year 2008-09. The Revenue Has Framed The Following Substantial Questions Of Law For Our Consideration: “(A) Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Erred In Law In

Section 2Section 260ASection 263Section 32

…OD – 36 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA NO:GA/2/2017 (OLD NO. GA/1419/2017) IN ITAT/162/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA VS. M/S. JCT LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date: November 25, 2021. Appearance : Mr. P.K. Bhowmick, Adv. … for the appellant Mr. Asim Choudhury, Adv. … for the respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) is directed against the order dated 1st June, 2016 passed by the…

Commissioner of Income Tax, Chennai v. Sanmar Speciality Chemicals Ltd. (122 Taxmann.com 212) — Cited in 4 Judgments | BharatTax