Commissioner of Income Tax v. A.B.C. India Ltd.

PR. COMMISSIONER OF INCOME TAX 1 vs. M/S ABC PAPERS LIMITED

Appeal is dismissed by upholding the order dated 07

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

…Page 1 of 28 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4252 OF 2022 ARISING OUT OF SLP (C) NO. 23352 OF 2019 PR. COMMISSIONER OF INCOME TAX – I, CHANDIGARH ...APPELLANT VERSUS M/S. ABC PAPERS LIMITED ...RESPONDENT WITH CIVIL APPEAL NO. 4253 OF 2022 ARISING OUT OF SLP (C) NO. 25541/2019 WITH CIVIL APPEAL NO. 3480 OF 2022 ARISING OUT OF SLP (C) NO. 8146/2022 J U D G M E N T PAMIDIGHANTAM SRI NARASIMHA, J. 1. These appeals give rise to an important question concerning appellate jurisdiction of the…

PRINCIPAL COMMISSIONER OF INCOME TAX KOL-5, KOLKATA vs. M/S LORDS DISTILLERY LTD

The appeal stands dismissed for want of

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd February, 2022 Appearance :- Mr. Debasish Chowdhury, Adv.

…OD-37&38 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/240/2018 IA NO: GA/2/2018 (Old No.GA/2137/2018) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5, KOLKATA VERSUS M/S. LORDS DISTILLERY LTD. ITAT/240/2018 IA NO: GA/1/2018 (Old No.GA/2135/2018) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5, KOLKATA VERSUS M/S. LORDS DISTILLERY LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 3rd February, 2022 Appearance :- Mr. Debasish Chowdhury, Adv. … For Appellant Mr. C.S. Agarwal, Sr. Adv. Ms. Nilanjana Banerjee Pa…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. CANTON VINIMAY PVT LTD

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

…OD-1 to 8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUCKY HOLDINGS PVT. LTD.) AND IA No.GA/2/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUC…

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S SAGAR FINTRADE PVT. LTD.(NOW MERGED WITH M/S. LUCKY HOLDING PRIVATE LTD )

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

…OD-1 to 8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUCKY HOLDINGS PVT. LTD.) AND IA No.GA/2/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUC…

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. CANTON VINIMAY PVT LTD(NOW M/S. LUCKY HOLDINGS PVT LTD)

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

…OD-1 to 8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUCKY HOLDINGS PVT. LTD.) AND IA No.GA/2/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUC…

PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA vs. M/S. PAVITRA TREXIM PVT LTD

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

…OD-1 to 8 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE IA No.GA/2/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2019 In ITAT/196/2019 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. PAVITRA TREXIM PVT. LTD. AND IA No.GA/1/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUCKY HOLDINGS PVT. LTD.) AND IA No.GA/2/2021 In ITAT/125/2021 PRINCIPAL COMMISIONER OF INCOME TAX-1, KOLKATA Vs M/S. CANTON VINIMAY PVT. LTD. (NOW KNOWN AS M/S. LUC…