Coopers (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle-2(2), Kolkata

127 Taxmann.com 825Income Tax Appellate Tribunal2021#22303 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 144B Section 145(1)Section 148 Section 151A Section 250 Section 28(iv)

Issues it is cited on

section 14 india total income

Judgments citing Coopers (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle-2(2), Kolkata

Hooghly Dock & Port Engineers Limited, Kolkata vs. DCIT, Circle - 1(1), Kolkata

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

ITA 2140/KOL/2024[2015-16]Status: DisposedITAT Kolkata03 Mar 2025AY 2015-16

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 145Section 145(1)Section 148Section 250Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2140/Kol/2024 (Assessment Year 2015-16) Hooghly Dock & Port Engineers Limited, C/o Syama Prasad Mookerjee Port, Kolkata 15 Strand Road, Kolkata - 700001 ..............…...…………….... Appellant [PAN: AAACH7473B] vs. DCIT, Circle(1), Kolkata, Aayakar Bhawan, Kolkata – 700107 ..….............................. Respondent Appearances by: Assessee represented by : K.M. Sundaram, FCA Department represented by : Sailen Samadder, Addl. CIT, Sr. DR Date of concluding the h…

Biswanath Hosiery Mills Ltd., Kolkata vs. ACIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Aayush Kedia, ARFor Respondent: Shri Mahare Yogesh Prabhakar, DR

Section 10(34)Section 143(2)Section 143(3)Section 14ASection 250

…Hdh IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Biswanath Hosiery Mills Ltd. CIT (Appeals), Kolkata-27 39, Shree Centre, Kali Krishna Vs 110, Shanti Pally, Aaykar agore Street, Malapara, Bhavan Poorwa, Kolkata- Kolkata-700007, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN: AABCB5179R Present for: Appellant by : Shri Aayush Kedia, AR Respondent by : Shri Mahare Yogesh Prabhakar, DR Date of Hearing : 07.11.2024 Date of Pronouncement : 25.11.2024 O R D E R PER RAKESH MISHRA, AC…

Viraj Profiles Ltd., Mumbai vs. Dy CIT-CC-3(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 775/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 776 & 775/MUM/2021 (A.Y. 2011-12 & 2013-14) M/s. Viraj Profiles Limited v. DCIT, Central Circle 3(2) 1st Floor, Viraj Towers Room No. 402, 4th Floor JN of Andheri Kurla Road Aayakar Bhavan W.E. Highway, Andheri (E) Mumbai - 400020 Mumbai- 400069 PAN: AABCV1740N (Appellant) (Respondent) ITA NO.2098 & 2097/MUM/2021 (A.Y: 2011-12 & 2013-14) DCIT, Central Range – 3(2) v. M/s. Viraj Profiles Limited Central Range - 3 1st Floor, Viraj Tower Room…