Commissioner of Income Tax v. Pivete Finance Ltd.

192 Taxmann 21Reported decision2010#15185 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2011 to 2018.

Judgments citing Commissioner of Income Tax v. Pivete Finance Ltd.

DCIT, Circle-6, Kolkata vs. M/S. Umil Share & Stock Broking Services Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2089/KOL/2014[2009-2010]Status: DisposedITAT Kolkata22 Jun 2018AY 2009-2010

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2089/Kol/2014 Assessment Year: 2009-10 Dcit Circle 6 Kolkata....................................…………………………..............................Appellant Aayakar Bhawan, 6Th Floor, Room No. 6/17, P-7, Chowringhee Square, Kolkata – 700 069. M/S. Umil Share & Stock Broking Services Ltd...…………………........................Respondent 24, R.N. Mukherjee Road, Kolkata – 700 001. [Pan : Aaacu 3331 K] Appearances By: Shri P.K. Srihari, Cit Appearing On Behalf Of The Revenue. Shri A.K. Tibrewal, Fca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : May 09, 2018 Date Of Pronouncing The Order : June 22, 2018 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A) – Vi, Kolkata Dated 28.08.2014. 2. In Ground No 1, The Revenue Has Challenged The Action Of The Ld. Cit(A) In Restricting The Disallowance Of Rs. 1,27,34,577/- Made By The Ao Under Section 14A Of The Act Read With Rule 8D To Rs. 36,39,744/-.

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 2089/Kol/2014 Assessment Year: 2009-10 DCIT CIRCLE 6 Kolkata....................................…………………………..............................Appellant Aayakar Bhawan, 6th Floor, Room No. 6/17, P-7, Chowringhee Square, Kolkata – 700 069. M/s. UMIL Share & Stock Broking Services Ltd...…………………........................Respondent 24, R.N. Mukherjee Road, Kolkata – 700 001. [PAN : AAACU 3331 K] Appearances by: Shri P.K. Srihari, CIT appearing on behalf of the Revenue. Shri A.K. Tibrew…

Commissioner of Income Tax v. Pivete Finance Ltd. (192 Taxmann 21) — Cited in 6 Judgments | BharatTax