Hari Iron Trading Co. v. CIT

263 ITR 437High Court2003#637 most cited

What is Hari Iron Trading Co. v. CIT authority for?

For exercising revisional powers under Section 263, the Commissioner must examine the entire record of proceedings, not merely the assessment order, to ascertain whether the Assessing Officer applied their mind or conducted an enquiry on the issues. The 'record' includes all materials available at the time of examination by the Commissioner.

155

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

Hari Iron Trading Co v CIT · 263 ITR 437 · Section 263 · revisional powers · Commissioner · PCIT · entire record · assessment order · lack of enquiry · inadequate enquiry · application of mind

Also reported as

131 Taxmann 535267 CTR 442

Sections most often in play

Section 143(3)Section 263Section 147Section 148Section 10(37)Section 142(1)Section 145A(b)Section 151

Issues it is cited on

section 145a(b)section 45(5)section 57(iv)section 56(2)(viii)section 114section 10(37)malabar industrialrevision u/s 263lack of enquiryenhanced compensationinadequate enquirysection 131(1)

Judgments citing Hari Iron Trading Co. v. CIT

Shri Satish Kumar. S/O. Sh. Hans Raj, Hoshiarpur vs. Income Tax Officer Ward-4, Hoshiarpur

In the result, the appeal of the assessee stands allowed

ITA 258/ASR/2019[2014-15]Status: DisposedITAT Amritsar19 Dec 2019AY 2014-15

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 143Section 143(3)Section 194CSection 263

…Satish Kumar v. Pr.CIT- Jalandhar/I.T.A.No. 258/ASR/2019/A.Y. 14-15 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AMNRITSAR BENCH, AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.संसंसंसं././././I.T.A No.258/ASR/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar s/o Hans Raj, Vs. Principal Commissioner of B-12, MCH-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur PAN: AAWPK 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ" Shri Surinder Mahajan, CA िनधा"रतीक"ओरसे /Assessee by S…

Ketan Ishwarlal Shah, Vapi vs. The Pr. CIT, Valsad

In the result, the appeal of the assessee stands allowed

ITA 1496/AHD/2017[2007-08]Status: DisposedITAT Surat10 Dec 2019AY 2007-08

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.1496/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 Ketan Ishwarlal Shah, V Principal Commissioner Of Income 567,2797, Nehru Street, Near S. Tax, Hiten Studio, Vapi – 396192. Valsad. [Pan: Asmps 5062 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rajesh M.Upadhyay (Itp) राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 24.10.2019 उ"घोषणाक"तार"ख/Pronouncement On: 10.12.2019 आदेश /O R D E R Per O.P.Meena, Am: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax- Valsad [In Short “The Pr. Cit ”] Dated 27.03.2017 Pertaining To Assessment Year 2007-08 Passed Under Section 263 Of Income Tax Act,1961 ( In Short ‘The Act’).

Section 143Section 143(3)Section 147Section 148Section 263

…Ketan Ishwarlal Shah Vs. Ld.Pr.CIT, Valsad/ITA No.1496/AHD/2017 for A.Y. 2007-08 Page 1 of 11 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1496/AHD/2017 "नधा"रण वष"/Assessment Year: 2007-08 Ketan Ishwarlal Shah, V Principal Commissioner of Income 567,2797, Nehru Street, Near s. Tax, Hiten studio, Vapi – 396192. Valsad. [PAN: ASMPS 5062 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rajesh M.Upadhyay (ITP) राज"वक"ओरसे /Revenue by Shri O.P.Singh –…

Supreme Auto, Na

In the result, the appeal of the assessee is allowed

ITA 1141/AHD/2016[2011-12]Status: DisposedITAT Surat10 Dec 2019AY 2011-12

Bench: Shri Amarjit Singh&Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1141/Ahd/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम M/S. Supreme Auto, Principal Commissioner Of Vs. Bilimora Road, National Income-Tax- Valsad Highway No.8, Samroli, At Chikhli, Navsari - 396521. [Pan: Aamfs 3499 K] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah, Ca िनधा"रतीक"ओरसे /Assessee By Shri Prasenjit Singh, Cit(D.R.) राज"वक"ओरसे /Revenue By 22.10.2019 सुनवाईक"तारीख/ Date Of Hearing: 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income-Tax- Valsad [In Short “The Pr. Cit ”] Dated 22.03.2016 Pertaining To Assessment Year 2011-12 Passed Under Section 263 Of Income Tax Act,1961 ( In Short ‘The Act’).

Section 143Section 143(3)Section 263Section 40A(2)(b)Section 68

…1 Supreme Auto vs. Pr. CIT- Valsad /I.T.A.No.1141/AHD/2016/A.Y. 2011-12 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT-BENCH-SURAT BEFORE SHRI AMARJIT SINGH,JUDICIAL MEMBER &SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1141/AHD/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम M/s. Supreme Auto, Principal Commissioner of Vs. Bilimora Road, National Income-Tax- Valsad Highway No.8, Samroli, At Chikhli, Navsari - 396521. [PAN: AAMFS 3499 K] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah, CA िनधा"रतीक"ओरसे /Assessee by Shri Prasenjit Singh, CIT(D.R.) राज"वक"ओरसे /Revenue by 22…

Dipanjan Basak, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1316/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Azharul Haque, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1313/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Biswajit Swain, Hooghly vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1312/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Balakalyan Chowdary Marathu, Kadapa vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1310/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Samir Kumar Nayak, Balasore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1309/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Lisa Das, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1307/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Mahesh Kumar, Bangalore vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1303/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2576/KOL/2018[2011-12]Status: DisposedITAT Kolkata22 Nov 2019AY 2011-12

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

Section 133(6)Section 143(3)Section 147Section 263

…ed by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined be…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2575/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 Nov 2019AY 2010-11

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

Section 133(6)Section 143(3)Section 147Section 263

…ed by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined be…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2574/KOL/2018[2009-10]Status: DisposedITAT Kolkata22 Nov 2019AY 2009-10

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

Section 133(6)Section 143(3)Section 147Section 263

…ed by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined be…

Shri Debanjan Das Gupta, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1315/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Shri Bodhisattava Chattopadhyay, Kolkata vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1314/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Malay Ghosh, Midnapoire vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1311/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Ravi Kiran Sinha, Dhanbad vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1308/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Nayan Mukherjee, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1306/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Shri Himadri Mallick, Kolkata vs. CIT (It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1304/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

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

Section 143(3)Section 192Section 263Section 5(2)Section 6

…d by the Bombay High Court was quoted in the case of CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi). 85. He also drew our attention to a judgment of the Punjab & Haryana High Court in the case of Hari Iron Trading Co. v. CIT [2003] 263 ITR 437/131 Taxman 535, wherein the following views were expressed:-- "The expression "record" has also been defined in clause (b) of the Explanation so as to include all records relating to any proceedings available at the time of examination by the Commissioner. Thus, it is not only the assessment order but the entire record which has to be examined b…

Aries Agro Ltd, Mumbai vs. DCIT 14(1)(1), Mumbai

In the result appeal filed by the assessee is dismissed

ITA 557/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Sept 2019AY 2008-09

Bench: Shri G. Manjunatha & Shri Ram Lal Negiita No.557,558 & 559/Mum/2018 (Assessment Year :2008-09,2009-10 & 2010-11) Aries Agro Ltd Vs. Dcit-14(1)(1) Plot No. 24, Aries House 460, Aaykar Bhawan Deonar, Govandi M.K.Road Mumbai-400 043 Mumbai-400 020 Pan/Gir No.Aaaca5035G Appellant) .. Respondent)

Section 143Section 143(3)Section 147Section 148Section 251(1)Section 271(1)(c)Section 35D

…lied upon the decision of ITAT, Mumbai, in the case of Kalyan Bank vs DCIT(International Taxation) (2012) 54 SOT 111. The assessee has also relied upon the decision of Hon’ble Punjab & Haryana High court, in the case of Hari Iron Trading company vs CIT (2003) 263 ITR 437 (Punjab and Haryana). The assessee has also relied upon the following judicial precedents:- 1. CIT vs. Foramer France [(2003) 264 ITR 566 (SC)] 2. Precilion Holdings Ltd. vs. DCIT (IT) [(2019) 103 taxmann.com 291 (Bom)] 3. DIT vs. Rolls Royce Industrial Power India Ltd. [(2017) 394-ITR 547 (Delhi)] 4. Tao Publishing (P.) Ltd. vs. DCIT [(2015) 37…