Himachal Pradesh State Forest Corporation Ltd. v. DCIT

231 ITR 556High Court1998#23929 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Himachal Pradesh State Forest Corporation Ltd. v. DCIT

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 142Section 143(2)Section 143(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2011-12 Bimal Paul, Income Tax Officer, Ward-1, Prop. M/s. Lokenath Silchar, Assam Enterprise Rice Market, Vs. Fatak Bazar, Silchar- 788001, Assam (PAN: AJMPP9568K) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 17.07.2023 Date of Pronouncement : 06.10.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both the captioned appeals fi…

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 142Section 143(2)Section 143(3)Section 153(1)

FEDEX EXPRESS TRANPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P.LTD,MUMBAI vs. PR CIT 9, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3621/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Nov 2017AY 2011-12

Bench: D.T. Garasia & Shri Rajesh Kumarassessment Year: 2011-12 Fedex Express Transportation The Principal Commissioner Of & Supply Chain Services Income Tax – 9 Room No.214, 2Nd Floor, (India) Private Limited Boomerang, Unit No.801, Aayakar Bhavan, M. K. Road, Vs. Wing-A, 8Th Floor, Mumbai - 400020 Chandivali Farm Road, Andheri (East) Mumbai - 400072 Pan: Aabcf6516A (Appellant) (Respondent) Present For: Assessee By : Shri Jitendra Jain Revenue By : Shri S. Padmaja (Cit-Dr) Date Of Hearing : 15.09.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Jitendra JainFor Respondent: Shri S. Padmaja (CIT-DR)

Section 119Section 139(5)Section 263

…revised return declaring loss of Rs.62,71,22,057/-. Therefore, the AO must make the enquiry. Therefore, the Ld. A.R. relied upon the decision of Hon’ble Himachal Pradesh High Court in the case of Himachal Pradesh State Forest Corporation Ltd. vs. DCIT [1998] 231 ITR 556 (HP) and in the case of Sunanda Ram Deka vs. CIT [1994] 210 ITR 988 (Gau). In rejoinder, the Ld. A.R. submitted that the present case is governed by provisions of e-filing which was not in the case of the decision cited by Ld. D.R. One of the reasons for revising the return was a claim of depreciation on goodwill based on the decision of Hon’ble…