Commissioner of Income Tax-II, Calcutta v. Balarampur Chini Mills Ltd.

64 Taxmann.com 91High Court2015#18155 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133A Section 143(3)Section 147 Section 271(1)(c)Section 274

Judgments citing Commissioner of Income Tax-II, Calcutta v. Balarampur Chini Mills Ltd.

Anatek Services Pvt Ltd, Mumbai vs. Income Tax Officer -14(1)(1), Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 366/MUM/2025[1999-00]Status: DisposedITAT Mumbai30 Apr 2025AY 1999-00

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Haridas BhatFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 366 to 368/Mum/2025 (Assessment Year: 1999-2000, 2001-02 & 2002-03) Anatek Services Pvt. Ltd. Income Tax Officer – 14(1)(1) 8, Valmiki Apartments, CST Road, Income Tax Officer, Ayakar Bhavan, Santacruz, Mumbai – 400098. Vs. Mumbai – 400020. PAN/GIR No. AAACA9079Q (Appellant) : (Respondent) Assessee by : Shri. Haridas Bhat Respondent by : Shri. Ram Krishn Kedia (SR. DR.) Date of Hearing : 12.03.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Kavitha Rajagopal, J M: These captioned app…

Hemal Maganlal Shah, Mumbai vs. CIT (A) NFAC, Delhi

In the result, appeal filed by the assessee is dismissed

ITA 285/MUM/2022[2010-11]Status: DisposedITAT Mumbai10 Aug 2022AY 2010-11

Bench: Shri Aby T Varkey & Shri Gagan Goyalhemal Maganlal Shah 84, 4Th Floor, Pankaj-B, Lbs Road, Ghatkopar (W), Mumbai-400086. Pan: Amfps8271G ...... Appellant Vs. The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Mumbai. ..... Respondent Appellant By : Sh. H.M. Shah Respondent By : Sh. Prasoon Kabra Date Of Hearing : 17/05/2022 Date Of Pronouncement : 10/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. H.M. ShahFor Respondent: Sh. Prasoon Kabra

Section 143(3)Section 148Section 250Section 271(1)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Hemal Maganlal Shah 84, 4th Floor, Pankaj-B, LBS Road, Ghatkopar (W), Mumbai-400086. PAN: AMFPS8271G ...... Appellant Vs. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Mumbai. ..... Respondent Appellant by : Sh. H.M. Shah Respondent by : Sh. Prasoon Kabra Date of hearing : 17/05/2022 Date of pronouncement : 10/08/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Faceless Appeal Ce…

Principal Commissioner of Income Tax, Central-1, Kolkata vs. Monoj Kumar Jain & Sons(HUF)

The appeal is allowed and the order passed by the

ITAT/131/2017HC Calcutta15 Dec 2021

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

For Appellant: MR. Smarajit Roy Chowdhury, AdvFor Respondent: Mr. J. P. Khiatan, Sr. Adv

Section 132Section 143Section 153CSection 260ASection 271

…Form No.(J2) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Present : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2017 (Old No:GA/1176/2017) ITAT/131/2017 PRINCIPAL COMMISSIONER OF INCOME TAX , CENTRAL-1, KOLKATA Vs MONOJ KUMAR JAIN & SONS (HUF) For the Appellant: MR. Smarajit Roy Chowdhury, Adv. Mr. Sushil Kuamr Mishra, Adv. For the Respondent: Mr. J. P. Khiatan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. Heard on : 15.12.2021 Judgment on : 15.12.2021 T. S. SIVAGANA…

The Principal Commr of Income Tax-II vs. L.G.Trinadha Rao

ITTA/131/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

D.C.I.T.Cir - VIII, Kol, Kolkata vs. Shri Ram Chandra Agarwal, Kolkata

In the result, the appeal of the revenue is dismissed as stated above

ITA 1700/KOL/2012[2008-2009]Status: DisposedITAT Kolkata17 Feb 2016AY 2008-2009

Bench: : Shri M. Balaganesh

For Appellant: Shri K.K. Chhaparia,FCA, ld.ARFor Respondent: Md. S.S Alam, JCIT, ld.Sr.DR

Section 10(38)Section 143(2)Section 271(1)

…utation of his total income and did not bother to file revised return of income. Thus, the ld.AO was justified in imposing the penalty. The ld.DR in support of his arguments has relied on the following case laws:- * 61 Taxmann.com 363 (Chandigarh Tribunal) *64 Taxmann.com 91 (Calcutta High Court) 4.1 In response to this, the ld.AR argued that since the original return of income was filed belatedly, the assessee could not file any revised return of income and instead of it assessee filed a revised computation of total income before completion of assessment proceedings, wherein long term capital gain on sale of…