DCIT v. Krishnagopal Saha

121 ITR 368Reported decision1980#8715 most cited

What is DCIT v. Krishnagopal Saha authority for?

A mistake apparent from the record includes the non-consideration of a jurisdictional High Court or Tribunal's decision, which may warrant rectification of an assessment order.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2017.

Also referred to as

DCIT v. Krishnagopal Saha · 121 ITR 368 · Rectification application · mistake apparent from record · non-consideration of jurisdictional High Court decision · non-consideration of Tribunal decision · section 10(10C)

Judgments citing DCIT v. Krishnagopal Saha

Shapoorji Pallanji and Company P.Ltd, Mumbai vs. Addl CIT RG 3(3), Mumbai

The appeal of the assessee is partly allowed

ITA 3053/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 M/S Shapoorji Pallonji & Co. Dcit, Ltd. Circle-3(3), बनाम/ Shapporji Pallonji Centre, Room No.609, 6Th Floor, Vs. 41/44 Minoo Desai Marg, Aayakar Bhavan, M.K.Road, Colaba Mumbai-400020 Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaacs6994C

Section 143(3)Section 14A

…Kelvinator of India Ltd. (2002) 256 ITR 1 (Del.) 2) Sheth Brother vs JCIT (2001) 251 ITR 270 (Guj.) 3) CIT vs Corporation Bank Ltd. (2002) 254 ITR 791 (SC) 4) Garden Silk Mills P. Ltd. Vs DCIT (1999) 237 ITR 668 (Guj.) 5) CIT vs Hickson & Dadajee Ltd. (1980) 121 ITR 368 (Born.) 6) Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.) 7) Garden Silk Mills vs DCIT (1996) 222 ITR 68 (Guj.) 8) Mercury Travels DCIT (2002) 258 ITR 533 (Cal.) 9)JCIT vs George Williamson (Assam) Ltd. (2002) 258 ITR 126 (Gauhati) 33 M/s Shapoorji Pallonji & Company Pvt. Ltd. 10) CIT vs Sambhar Salt ltd. (2003) 262 ITR 675 (Raj.) W…

Smt Kalyani Kumar, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2350/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Mr Sreedhar Mukhopadhyay, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2349/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Mr Gautam Mitra, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2348/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Soma Mitra, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2347/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Lata Pandey, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2346/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Sonali Kundu, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2345/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Shampa Nair, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2344/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Papia Bhandari, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2343/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Jayanti Mitra, Kolkata vs. DCIT, Cir-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2342/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Mr Debashis Mukherjee, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2341/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…

Smt Smita Chatterjee, Kolkata vs. DCIT-Circle-22, Kolkata

In the result, all the appeals of assessee are allowed

ITA 2340/KOL/2013[2004-05]Status: DisposedITAT Kolkata01 Jun 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A No.2340/Kol/2013 Assessment Year: 2004-05 Smt. Smita Chatterjee Vs. Deputy Commissioner Of Income-Tax, (Pan: Actpc0105B) Circle-22, Kolkata. 99B, Kumarpara Lane, Kolkata-700042 (Appellant) (Respondent) &

Section 10Section 142(1)Section 143(2)Section 154

…the rectification application/petition of the appellant is rejected.” The assessee preferred an appeal before us against this order dated 12.06.2013. 6. The Ld. AR relied on the Third Member decision of this Tribunal in the case of DCIT Vs. Krishnagopal Saha 121 ITR 368(TM ) and Hon’ble Calcutta High Court decision in SAIL DSP VR. EMPLOYEES ASSOCIATION 1998 Vs. UNION OF INDIA & OTHERS (2003) 262 ITR 638 (Cal) and Hon’ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. 305 ITR 227 (SC) and argued that non- consideration of jurisdictional High Court and Tribunal’s decision is a mistake a…