Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

84 Taxmann.com 51Income Tax Appellate Tribunal2017#313 most cited

What is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai authority for?

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

263

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2025.

Also referred to as

Earthmoving Equipment Service Corporation v. DCIT · Section 271(1)(c) · Section 274 · penalty notice defect · technical defect in notice · non-ticking of clause · show cause notice validity · deletion of penalty · concealment of income penalty · inaccurate particulars penalty · ITAT Mumbai.

Sections most often in play

Section 271(1)(c)Section 274Section 10AASection 143(3)Section 250Section 69

Issues it is cited on

section 271section 271(1)(c)section 27

Judgments citing Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

Arunava Guha, Mumbai vs. ACIT, Cir-21, Kolkata

In the result, appeal of assessee is allowed

ITA 1548/KOL/2016[2011-12]Status: DisposedITAT Kolkata14 Mar 2018AY 2011-12

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

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

…1 Arunava Guha., AY- 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM] I.T.A. No. 1548/Kol/2016 Assessment Year: 2011-12 Arunava Guha (PAN: ACVPG6427A) Vs. Assistant Commissioner of Income- tax, Circle-21, Kolkata. Appellant Respondent Date of Hearing 06.02.2018 Date of Pronouncement 14.03.2018 For the Appellant Shri Soumitra Choudhury, Advocate For the Respondent Shri Arindam Bhattacharjee, Addl. CIT ORDER Per Shri A.T.Varkey…

Tradelink Securities Ltd., Kolkata vs. The ITO, WD-4(1), Kolkata

In the result the appeals of the assessee are allowed

ITA 915/KOL/2015[2005-2006]Status: DisposedITAT Kolkata14 Mar 2018AY 2005-2006

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 914&915/Kol/2015 Assessment Years : 2004-05 & 2005-06 Tradelink Securities Ltd. -Vs- Ito, Ward-4(1), Kolkata [Pan: Aaact 9210 G] (Appellant) (Respondent)

For Appellant: Shri P. R. KothariFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 139(1)Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 914&915/Kol/2015 Assessment Years : 2004-05 & 2005-06 Tradelink Securities Ltd. -vs- ITO, Ward-4(1), Kolkata [PAN: AAACT 9210 G] (Appellant) (Respondent) For the Appellant : Shri P. R. Kothari, For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 12.03.2018 Date of Pronouncement : 14.03.2018 ORDER Per Bench: 1. These appeals by the Assessee arise out of the common orders of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [in short the l…

Tradelink Securities Ltd., Kolkata vs. The ITO, WD-4(1), Kolkata

In the result the appeals of the assessee are allowed

ITA 914/KOL/2015[2004-2005]Status: DisposedITAT Kolkata14 Mar 2018AY 2004-2005

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 914&915/Kol/2015 Assessment Years : 2004-05 & 2005-06 Tradelink Securities Ltd. -Vs- Ito, Ward-4(1), Kolkata [Pan: Aaact 9210 G] (Appellant) (Respondent)

For Appellant: Shri P. R. KothariFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT
Section 139(1)Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 914&915/Kol/2015 Assessment Years : 2004-05 & 2005-06 Tradelink Securities Ltd. -vs- ITO, Ward-4(1), Kolkata [PAN: AAACT 9210 G] (Appellant) (Respondent) For the Appellant : Shri P. R. Kothari, For the Respondent : Shri Arindam Bhattacharjee, Addl. CIT Date of Hearing : 12.03.2018 Date of Pronouncement : 14.03.2018 ORDER Per Bench: 1. These appeals by the Assessee arise out of the common orders of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [in short the l…

ACIT, Circle-10(2), Kolkata vs. M/S Durgapur Chemicals Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2123/KOL/2016[2006-07]Status: DisposedITAT Kolkata09 Mar 2018AY 2006-07

Bench: The Tribunal On 27-11-2017 In The Case Of Jeetmal Choraria In Ita No. 956/Kol/2016 For The A.Y 2010-11 May Be Adopted In This Case & Relied On The Order Of The Ao.

For Appellant: Shri Sallong Yaden, Addl.CIT, ld.DRFor Respondent: Shri D. Bhadra, FCA, ld.AR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 2123/Kol/2016 A.Y 2006-07 A.C.I.T Circle-10(2) Vs. M/s. Durgapur Kolkata Chemicals Ltd PAN AABCD1831A [Appellant] [Respondent] For the Appellant : Shri Sallong Yaden, Addl.CIT, ld.DR For the Respondent : Shri D. Bhadra, FCA, ld.AR Date of hearing : 06-02-2018 Date of pronouncement : 09-03-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), 4, Kolkata…

Dars Business Finance Pvt. Ltd., Kolkata vs. DCIT, Cir-8, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1130/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2018AY 2010-2011
For Appellant: Shri Arvind Agarwal, Advocate, ld.ARFor Respondent: Shri Arindam Bhattacharjee, Addl.CIT, ld.Sr.DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1130/Kol/2016 A.Y: 2010-11 Dars Business Finance Vs. D. C.I.T, Cir-8, Kolkata Pvt. Ltd. PAN AAACB 9635P [Appellant] [Respondent] For the Appellant : Shri Arvind Agarwal, Advocate, ld.AR For the Respondent : Shri Arindam Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 11-01-2018 Date of pronouncement : 09-03-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is directed against the order of the Commissioner of Income Tax…

M/S Maa Engineering, Kolkata vs. ACIT, Cir-51, Kolkata

In the result, appeal of assessee is allowed

ITA 243/KOL/2017[2010-2011]Status: DisposedITAT Kolkata07 Mar 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 271(1)(c)Section 274

…1 Maa Engineering, AY- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 243/Kol/2017 Assessment Year: 2010-11 M/s Maa Engineering Vs. Assistant Commissioner of Income-tax (PAN: AAIFM7800L) Circle-51, Kolkata. Appellant Respondent Date of Hearing 05.03.2018 Date of Pronouncement 07.03.2018 For the Appellant Shri Sunil Surana, FCA For the Respondent Shri Arindam Bhattaharjee, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM The…

ACIT, Central Circle-1(1), Kolkata vs. Shri Mohan Lal Agarwal, Kolkata

In the result, appeal of revenue is dismissed

ITA 206/KOL/2017[2008-09]Status: DisposedITAT Kolkata07 Mar 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 139(1)Section 271Section 271(1)(c)Section 274

…1 Mohan Lal Agarwal, AY- 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 206/Kol/2017 Assessment Year: 2008-09 Assistant Commissioner of Income-tax Vs. Shri Mohan Lal Agarwal Central Circle-1(1), Kolkata. (PAN: ACVPA7179F) Appellant Respondent Date of Hearing 05.03.2018 Date of Pronouncement 07.03.2018 For the Appellant Shri A. K. Tiwari, CIT For the Respondent Sm. Shikha Agarwal, ACA ORDER Per Shri A.T.Varkey, JM The…

M/S Ram Swarup Rungta & Brothers, Ranchi vs. DCIT, Ranchi

In the result, the appeals of assessee in ITA

ITA 118/RAN/2016[2007-08]Status: DisposedITAT Ranchi01 Mar 2018AY 2007-08
For Appellant: Shri Devesh Poddar, Advocate, ld.ARFor Respondent: Shri Sanjay Mallik, JCIT, ld. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI Before: Shri J. Sudhakar Reddy, Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 118/Ran/16 A.Y: 2007-08 M/s. Ram Swarup Vs. D.C.I.T, C.C-1, Rungta Rungta & Brothers PAN:AAGFR6754E [Appellant] [Respondent] I.T.A No. 119/Ran/16 A.Y: 2008-09 M/s. Ram Swarup Vs. D.C.I.T, C.C-1, Rungta Rungta & Brothers PAN:AAGFR6754E [Appellant] [Respondent] For the Appellant : Shri Devesh Poddar, Advocate, ld.AR For the Respondent : Shri Sanjay Mallik, JCIT, ld. DR Date of hearing : 27-02-2018 Date of pronouncement : 01-03…

Ams Fashions Private Limited, Kolkata vs. CIT, Kolkata 4, Kolkata

In the result the appeal of the assessee is accordingly allowed

ITA 1542/KOL/2016[2011-12]Status: DisposedITAT Kolkata01 Mar 2018AY 2011-12

Bench: Hon’Ble Sri.N.V.Vasudevan, Jm & Sri.Waseem Ahmed Am]

For Appellant: Shri Rajeeva Kumar, AdvocateFor Respondent: Ms. Usman, CIT(DR)
Section 10(38)Section 143(3)Section 263Section 271(1)(c)Section 274Section 71

…ITA No.1542/Kol/2016 AMS Fashions Pvt.Ltd. A.Y.2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri.N.V.Vasudevan, JM & Sri.Waseem Ahmed AM] I.T.A.No.1542/Kol/2016 Assessment Years : 2011-12 AMS Fashions Private Limited -vs.- C.I.T., Kolkata -4, [PAN : AACCA 1440 P] (Respondent) (Appellant) For the Appellant : Shri Rajeeva Kumar, Advocate For the Respondent :Ms. Usman, CIT(DR) Date of Hearing : 14.02.2018. Date of Pronouncement : 01.03.2018. ORDER Per N.V.VASUDEVAN, JM This is an appeal by the Assessee against the order dated 17.05.2016 of Principal CIT, Kolkata-3, Kolkata…

DCIT Central Circle-1, Ranchi vs. Shri Rajesh Bathwal, Ranchi

In the result, all the appeals of the revenue are dismissed

ITA 364/RAN/2016[2007-08]Status: DisposedITAT Ranchi28 Feb 2018AY 2007-08

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 Acit Cir 1.........................................................................................................................Appellant 7Th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [Pan: Adgpb 9315 E] Appearances By: Shri Sanjay Malik, Jr. Dr Appearing On Behalf Of The Revenue. Shri Rajiv Ranjan Mittal, Advocatel Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : February 28, 2018 Date Of Pronouncing The Order : February 28 , 2018 Order All These Are Revenue’S Appeal Directed Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Wherein The Penalty Levied By The Assessing Officer Under Section 271(1)(C) Of The Act Have Been Cancelled By The Ld. Cit(A).

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 ACIT CIR 1.........................................................................................................................Appellant 7th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [PAN: ADGPB 9315 E] Appearances by: Shri Sanj…

DCIT Central Circle-1, Ranchi vs. Shri Rajesh Bathwal, Ranchi

In the result, all the appeals of the revenue are dismissed

ITA 362/RAN/2016[2005-06]Status: DisposedITAT Ranchi28 Feb 2018AY 2005-06

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 Acit Cir 1.........................................................................................................................Appellant 7Th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [Pan: Adgpb 9315 E] Appearances By: Shri Sanjay Malik, Jr. Dr Appearing On Behalf Of The Revenue. Shri Rajiv Ranjan Mittal, Advocatel Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : February 28, 2018 Date Of Pronouncing The Order : February 28 , 2018 Order All These Are Revenue’S Appeal Directed Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Wherein The Penalty Levied By The Assessing Officer Under Section 271(1)(C) Of The Act Have Been Cancelled By The Ld. Cit(A).

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 ACIT CIR 1.........................................................................................................................Appellant 7th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [PAN: ADGPB 9315 E] Appearances by: Shri Sanj…

DCIT Central Circle-1, Ranchi vs. Shri Rajesh Bathwal, Ranchi

In the result, all the appeals of the revenue are dismissed

ITA 361/RAN/2016[2004-05]Status: DisposedITAT Ranchi28 Feb 2018AY 2004-05

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 Acit Cir 1.........................................................................................................................Appellant 7Th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [Pan: Adgpb 9315 E] Appearances By: Shri Sanjay Malik, Jr. Dr Appearing On Behalf Of The Revenue. Shri Rajiv Ranjan Mittal, Advocatel Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : February 28, 2018 Date Of Pronouncing The Order : February 28 , 2018 Order All These Are Revenue’S Appeal Directed Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Wherein The Penalty Levied By The Assessing Officer Under Section 271(1)(C) Of The Act Have Been Cancelled By The Ld. Cit(A).

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 ACIT CIR 1.........................................................................................................................Appellant 7th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [PAN: ADGPB 9315 E] Appearances by: Shri Sanj…

DCIT Central Circle-1, Ranchi vs. Shri Rajesh Bathwal, Ranchi

In the result, all the appeals of the revenue are dismissed

ITA 360/RAN/2016[2003-04]Status: DisposedITAT Ranchi28 Feb 2018AY 2003-04

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 Acit Cir 1.........................................................................................................................Appellant 7Th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [Pan: Adgpb 9315 E] Appearances By: Shri Sanjay Malik, Jr. Dr Appearing On Behalf Of The Revenue. Shri Rajiv Ranjan Mittal, Advocatel Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : February 28, 2018 Date Of Pronouncing The Order : February 28 , 2018 Order All These Are Revenue’S Appeal Directed Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Wherein The Penalty Levied By The Assessing Officer Under Section 271(1)(C) Of The Act Have Been Cancelled By The Ld. Cit(A).

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. Nos. 360, 361, 362, 363 & 364/Ran/2016 Assessment Years :2003-04, 2004-05, 2005-06, 2006-07 & 2007-08 ACIT CIR 1.........................................................................................................................Appellant 7th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Rajesh Bathwal...................……………………………………..................................Respondent Saheed Jaswant Singh Marg, Lake Raod, Ranchi – 834 001 [PAN: ADGPB 9315 E] Appearances by: Shri Sanj…

DCIT Central Circle-1, Ranchi vs. Shri Raj Kumar Shah

In the result, the appeal of the revenue is dismissed

ITA 354/RAN/2016[2008-09]Status: DisposedITAT Ranchi28 Feb 2018AY 2008-09

Bench: Hon’Ble Shri J. Sudhakar Reddy] I.T.A. Nos. 354/Ran/2016 Assessment Year :2008-09 Acit Cir 1...........................................................................................................................Appellant 7Th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Raj Kumar Shah...................……………………………………..................................Respondent European Quarter Chaibasa, Jharkhand – 833 201 [Pan: Alkps 7305 M] Appearances By: Shri Sanjay Malik, Jr. Dr Appearing On Behalf Of The Revenue. Shri Rajiv Ranjan Mittal, Advocatel Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : February 28, 2018 Date Of Pronouncing The Order : February 28, 2018 Order The Revenue’S Appeal Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Patna Wherein The Penalty Levied By The Assessing Officer Under Section 271(1)(C) Of The Act, Has Been Cancelled By The Ld. Cit(A).

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. Nos. 354/Ran/2016 Assessment Year :2008-09 ACIT CIR 1...........................................................................................................................Appellant 7th Floor, Mahabir Tower, Main Road, Ranchi, Jharkhand – 834 001. Shri Raj Kumar Shah...................……………………………………..................................Respondent European Quarter Chaibasa, Jharkhand – 833 201 [PAN: ALKPS 7305 M] Appearances by: Shri Sanjay Malik, Jr. DR appearing on behalf of the Revenue. Shri Rajiv R…

M/S Vaisnavi Agro, Deoghar vs. ITO Ward-3(1), Deoghar

In the result, both the appeals of the assessee are allowed

ITA 237/RAN/2016[2005-06]Status: DisposedITAT Ranchi28 Feb 2018AY 2005-06

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/S. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [Pan: Aaefv 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. Iii(1), Deoghar. Appearances By: Shri M.K. Choudhury, Advocate Appearing On Behalf Of The Assessee. Shri Sanjay Malik, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy, AM] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/s. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [PAN: AAEFV 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. III(1), Deoghar. Appearances by: Shri M.K. Choudhury, Advocate appearing on behalf of the Assessee. Shri Sanjay Malik, DR a…

Vaisnavi Agro, Deoghar vs. ITO Ward-3(1), Deoghar

In the result, both the appeals of the assessee are allowed

ITA 236/RAN/2016[2004-05]Status: DisposedITAT Ranchi28 Feb 2018AY 2004-05

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/S. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [Pan: Aaefv 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. Iii(1), Deoghar. Appearances By: Shri M.K. Choudhury, Advocate Appearing On Behalf Of The Assessee. Shri Sanjay Malik, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26, 2018 Date Of Pronouncing The Order : February 28, 2018 Order Per J. Sudhakar Reddy, Am

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy, AM] I.T.A. No. 236 & 237/Ran/2016 Assessment Year : 2004-05 & 2005-06 M/s. Vaishnavi Agro...................................................................................................Appellant Bandha Town Area, P.O. B. Deoghar – 814 112. Jharkhand. [PAN: AAEFV 0289 J Income Tax Officer...................…………………….....................................................Respondent Ward No. III(1), Deoghar. Appearances by: Shri M.K. Choudhury, Advocate appearing on behalf of the Assessee. Shri Sanjay Malik, DR a…

Bal Kishan Agarwala, Kolkata vs. ITO, Ward-43(3), Kolkata

In the result, appeal of assessee is allowed

ITA 13/KOL/2017[2007-08]Status: DisposedITAT Kolkata28 Feb 2018AY 2007-08

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 143(3)Section 271(1)(c)Section 274Section 54

…1 Bal Kishan Agarwala, AY- 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 13/Kol/2017 Assessment Year: 2007-08 Bal Kishan Agarwala Vs. Income-tax Officer, Wd-43(3), Kolkata (PAN: AESPA8882L) Appellant Respondent Date of Hearing 21.02.2018 Date of Pronouncement 28.02.2018 For the Appellant Shri M. D. Shah, AR For the Respondent Shri Sallong Yaden, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM The appeal filed by t…

M/S Veronica Commerce Pvt. Ltd., Kolkata vs. ITO, Ward 1(4)/ Kolkata, Kolkata

In the result, appeal of assessee is allowed

ITA 2445/KOL/2016[2007-08]Status: DisposedITAT Kolkata28 Feb 2018AY 2007-08

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 147Section 271(1)(c)Section 274

…1 Veronica Commerce (P) Ltd., AY- 2007-08 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 2445/Kol/2016 Assessment Year: 2007-08 Veronica Commerce (P) Ltd. Vs. Income-tax Officer, Wd-1(4), Kolkata (PAN: AACCV4682L) Appellant Respondent Date of Hearing 19.02.2018 Date of Pronouncement 28.02.2018 For the Appellant Smt. Shikha Agarwal, AR For the Respondent Shri A. K. Tiwari, CIT, DR ORDER Per Shri A.T.Varkey, JM The appe…

Subhash Chaudhary, Kolkata vs. ITO, WD-40(2), Kolkata

In the result, appeal of assessee is allowed

ITA 1394/KOL/2016[2010-11]Status: DisposedITAT Kolkata28 Feb 2018AY 2010-11

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

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

…1 Subhash Chaudhary, AY- 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 1394/Kol/2016 Assessment Year: 2010-11 Subhash Chaudhary Vs. Income-tax Officer, Wd-40(2), Kolkata (PAN: ACQPC3775Q) Appellant Respondent Date of Hearing 22.02.2018 Date of Pronouncement 28.02.2018 For the Appellant Shri J. M. Thard, Advocate For the Respondent Shri Arindam Bhattaharjee, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM The appe…

DCIT, Circle-8(1), Kolkata vs. M/S. Alishan Steel Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 31/KOL/2015[2009-2010]Status: DisposedITAT Kolkata28 Feb 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

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

…1 Alishan Steel Pvt. Ltd., AY- 2009-10 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 31/Kol/2015 Assessment Year: 2009-10 Deputy Commissioner of Income-tax, Vs. Alishan Steel Pvt. Ltd. Circle-8(1), Kolkata. (PAN: AAACG9883E) Appellant Respondent Date of Hearing 22.02.2018 Date of Pronouncement 28.02.2018 For the Appellant Shri Saurabh Kumar, Addl. CIT, Sr. DR For the Respondent Shri P. K. Agarwal, AR ORDER Per Shri A.…