Hindustan Tabacco Company v. CIT

27 Taxmann.com 155High Court2012#20235 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2023.

Judgments citing Hindustan Tabacco Company v. CIT

M/S. Bajrangbali Steel Industries Pvt. Ltd, Rourkla vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee in IT(SS)A No

ITA 109/CTK/2022[2020-21]Status: DisposedITAT Cuttack28 Mar 2023AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

For Appellant: Shri S.K.Tulsiyan, Advocate with Shri

Section 133ASection 153ASection 292CSection 69Section 69C

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/IT(SS)A Nos.31 to 33/CTK/2022 (ननधाारण वषा / Assessment Year : 2016-2017 to 2018-2019) M/s Bee Pee Rollers Pvt. Ltd., Vs ACIT, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 PAN No. :AABCB 3593 P AND आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/IT(SS)A Nos.34 to 39/CTK/2022 & आयकर अऩीऱ/ITA No.109/CTK…

M/S. Grm Trading Co., Angul vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 10/CTK/2018[2012-13]Status: DisposedITAT Cuttack20 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2012-13 M/S. Grm Trading Co., Bazar M/S. Grm Trading Co., Bazar Vs. Acit, Circle Acit, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. Pan/Gir No.Aajfg 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shrip.R.Mohanty P.R.Mohanty , Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 20/6 6/ 2022 Date Of Pronouncement : 20/ /6/2022 O R D E R Per Bench

For Appellant: ShriP.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. GRM Trading Co., Bazar M/s. GRM Trading Co., Bazar Vs. ACIT, Circle ACIT, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. PAN/GIR No.AAJFG 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : ShriP.R.Mohanty P.R.Mohanty , AR Revenue by : Shri M.…

Shri Dholumal Alias Dholan Das Khatwani, Jaipur vs. Income Tax Officer, Ward-3-2, Jaipur

In the result, this appeal of the assessee is allowed partly

ITA 533/JPR/2019[2010-11]Status: DisposedITAT Jaipur30 Jun 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 533/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Shri Dholumal Alias Dholan Das Cuke I.T.O., Vs. Khatwani, Ward-3(2), 129, Bani Park, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Adrpk 6555 C Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri K.L. Moolchandani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 07/03/2019 For The A.Y. 2010-11. The Grounds Taken By The Assessee Are As Under: “1(A) On The Facts & In The Circumstances Of The Case, The Authorities Below Have Erred In Holding The View That The Statutory Notice U/S 147/148 Of The Act Issued In 'Incorrect' Name Is A Valid Notice. The Statutory Notice Issued In Incorrect Name Is Patently An Invalid Notice As Per Provisions Of Law & The Same Deserves To Be Quashed. 1(B) On The Facts & In The Circumstances Of The Case The Authorities Below Have Factually & Legally Erred In Turning Down The Various Objections Of The Appellant Regarding Initiation Of The Re-Assessment Proceedings U/S 147/148 Of The Act Without Appreciating The Facts Of The Case In Right Perspective & Also Without Addressing The Points At Issue. Thus The Findings Of The Authorities Below In This Regard Are Not Well Reasoned, The Same Deserve To Be Quashed Summarily.

For Appellant: Shri K.L. Moolchandani (CA)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 132(4)Section 142(1)Section 147Section 148Section 269SSection 271DSection 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 533/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2010-11 Shri Dholumal Alias Dholan Das cuke I.T.O., Vs. Khatwani, Ward-3(2), 129, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADRPK 6555 C Appellant Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri K.L. Moolchandani (CA) jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary (JCIT) lq…

Shri Puneet Jain, Meerut vs. ITO, Meerut

In the result, the appeal of the assessee in ITA No

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR

Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 1569/DEL/2012 [A.Y 2008-09] Shri Puneet Jain Vs. The Income tax Officer S/o Shri Praveen Kumar Jain Ward 2(1) Prop. M/s Paras Paper Center Meerut 517/2, Mahavirji Nagar, Meerut PAN: AANPJ 4604 J (Applicant) (Respondent) Assessee By : Shri K. Sampat, Adv Shri V. Raja Kumar, Adv Department By : Smt. Suleka Verma, CIT-DR Date of Hearing : 19.09.2019 Date of Pronouncement : 27 .09.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With thi…