Hill Queen Investment (P.) Ltd. v. PCIT, Kolkata

127 Taxmann.com 682Income Tax Appellate Tribunal2021#10367 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Judgments citing Hill Queen Investment (P.) Ltd. v. PCIT, Kolkata

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR

Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

JAI SALASAR BALAJI INDUSTRIES(P)LTD,KOLKATA vs. ACIT, KOLKATA

In the result, the appeal filed by the assessee is allowed as per the terms indicated above

ITA 440/KOL/2023[2018-19]Status: DisposedITAT Kolkata25 Aug 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 440/Kol/2023 Assessment Year: 2018-19 Jai Salasar Balaji Industries (P) Ltd. Acit, Central Circle – 4(1), Kolkata 5, Bentinck Street Vs Kolkata - 700001 [Pan : Aaacj6970D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tulsiyan, Fca Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 20/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 25/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Kolkata -2, (Hereinafter The “Ld. Pr. Cit”) Dt. 28/03/2023, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company Engaged In The Business Of Manufacturing & Trading Of Steel. E-Return Filed On 27/10/2018 Declaring Total Income At Nil For The Assessment Year 2018-19. Case Selected For Through Cass Followed By Issuance Of Notice U/S 143(2) & 142(1) Of The Act. Details Were Called For In Respect Of The Reason Of Scrutiny Selection. The Assessee Complied By Filing All The Relevant Details & The Same Were Duly Examined By The Assessing Officer & He Came To The Conclusion That The Assessee Was Entitled To The Claim Of Carry Forward Of Loss To 2

For Appellant: Shri A.K. Tulsiyan, FCAFor Respondent: Shri Subhendu Datta, CIT, D/R

Section 143(2)Section 143(3)Section 263

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 440/Kol/2023 Assessment Year: 2018-19 Jai Salasar Balaji Industries (P) Ltd. ACIT, Central Circle – 4(1), Kolkata 5, Bentinck Street Vs Kolkata - 700001 [PAN : AAACJ6970D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tulsiyan, FCA Revenue by : Shri Subhendu Datta, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 20/06/2023 घोषणा क" तारीख /Date of Pronouncement: 25/08/2023 आदेश/O R D E R PER DR. M…

SAPEIN FUNDS LTD.,MAURITIUS vs. CIT (INTERNATIONAL TAXATION) DELHI-3, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR

Section 143(3)Section 263

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 976/Del/2022 : Asstt. Year : 2017-18 Sapein Funds Ltd., Vs CIT(International Taxation), 3rd Floor, 355 NEX, Rue de Delhi-3, Savoir, Cybercity Ebene, New Delhi Foreign 72201, Mauritius (APPELLANT) (RESPONDENT) PAN No. AAWCS2495N Assessee by : Sh. Salil Kapoor, Adv. & Ms. Ananya Kapoor, Adv. Revenue by : Sh. Vizay Vasanta, CIT-DR Date of Hearing: 20.04.2023 Date of Pronouncement: 08.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been…

SANJIV KUMAR MITTAL ,HARYANA vs. PCIT ROHTAK , HARYANA

In the result, the appeal of the assessee is allowed

ITA 663/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Oct 2022AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Salil Kapoor AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 115BSection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A. No.663/DEL/2022 Assessment Year 2017-18 Sanjiv Kumar Mittal, v. Principal Commissioner of Income House No.1666, Sector No.13, Tax PCIT, Hisar. Rohtak. TAN/PAN: AJUPM9771B (Appellant) (Respondent) Appellant by: Shri Salil Kapoor Adv. Shri Tarun Chanana Adv. Respondent by: Ms. Sapna Bhatia, CIT-DR Date of hearing: 11 10 2022 Date of pronouncement: 19 10 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance…

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

GURBAKSHISH SINGH BATRA,NEW DELHI vs. PR. CIT - 12, NEW DELHI

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

ITA 396/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Mar 2022AY 2016-17

Bench: Shri R.K. Panda & Shri N.K. Choudhryassessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.Cit-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. Pan: Adspb2480J (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Shashi Bhushan Sukla, Cit, Dr Date Of Hearing : 15.02.2022 Date Of Pronouncement : 31.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22Nd March, 2021 Of The Pcit, Delhi-12, Passed U/S 263 Of The It Act For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th October, 2016 Declaring The Total Income At Rs.44,86,160/-. The Return Was Processed U/S 143(1) Of The It Act. Subsequently, The Case Of The Assessee Was Selected For ‘Limited Scrutiny’ Based On The Following Reasons:-

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Shashi Bhushan Sukla, CIT, DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 244ASection 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.CIT-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. PAN: ADSPB2480J (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi, CA Revenue by : Shri Shashi Bhushan Sukla, CIT, DR Date of Hearing : 15.02.2022 Date of Pronouncement : 31.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 22nd March, 2021 of the PCIT, Delhi-12, passed u/s 263 of the…

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 33/CTK/2020[2012-13]Status: DisposedITAT Cuttack09 Dec 2021AY 2012-13

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri M.K.Gautam, CIT (DR)

Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRICHANDRA MOHAN GARG, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. CIT(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh PAN/GIR No.agvps 4382 G (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri M.K.Gautam, CIT (DR) Date of Hearing : 21/10/ 2021 Date of Pronouncement :10/12/2021 O R D E R Per Bench This is an appeal filed by the assessee against the order u/s 263 of the Act of the Pr. CIT(A), Visakhapatnam dated 11.3.2019 for the…

TROIKAA PHARMACEUTICLAS LIMITED,,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17

For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…

MEENA CHOUDHARY,BILASPUR vs. INCOME TAX OFFICER, WARD 1(1), BILASPUR

In the result, appeal of the assessee is allowed

ITA 70/RPR/2020[2015-16]Status: DisposedITAT Raipur12 Oct 2021AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 70/Rpr/2020) ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri P. K. Mishra, CIT.DR

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 70/RPR/2020) ("नधा"रण वष" / Assessment Year : 2015-16) Meena Choudhary Pr. Commissioner of बनाम/ Juna Bilaspur, Bilaspur, Income Tax Vs. Chhattisgarh - 495001 Aayakar Bhawan, Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh - 495001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPC1566F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Smt. Richa Khatri, C.A. अपीलाथ" ओर से /Appellant by : Shri P. K. Mishra, CIT.DR ""यथ" क" ओर से/Respondent b…