Hubtown Ltd. v. DCIT

74 Taxmann.com 18Reported decision#16153 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Judgments citing Hubtown Ltd. v. DCIT

M/S. OSIAN STOCK BROKING PVT. LTD.,KOLKATA vs. I.T.O., WARD- 6(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 408/KOL/2022[2010-2011]Status: DisposedITAT Kolkata28 Feb 2023AY 2010-2011

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 408/Kol/2022 Assessment Year: 2010-11 M/S. Osian Stock Pvt. Ltd. Income Tax Officer, Ward-6(1), C/O S M Surana Advocate Kolkata Vs Unit No. 1501 15Th Floor Diamond Heritage 16, Strand Road Kolkata - 700001 [Pan : Aaaco3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, Fca Revenue By : Shri Ranu Biswas, Addl. Cit, D/R सुनवाई क" तार"ख/Date Of Hearing : 30/01/2023 घोषणा क" तार"ख /Date Of Pronouncement: 28/02/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is The Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 13/06/2022 For The Assessment Year 2010-11. 2. The Assessee Has Assailed The Order Of Ld. Cit(A) On Legal Issue As Well As On Merit As Raised In The Concise Grounds Of Appeal Filed By The Assessee Which Are Reproduced Below: “1. For That The Ld Cit(A) Erred In Not Properly Appreciating The Facts & Disposing The Grounds Of Appeal Taken By The Assessee. 2. For That The Ld Cit(A) Erred In Holding That The Ao Has Taken Into Consideration All Legal Steps Before Initiating Action U/S 147 When The Reopening Of Assessment Was Not In Accordance With Law.

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Ranu Biswas, Addl. CIT, D/R
Section 143(3)Section 147Section 14ASection 151Section 250Section 68

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 408/Kol/2022 Assessment Year: 2010-11 M/s. Osian Stock Pvt. Ltd. Income Tax Officer, Ward-6(1), C/o S M Surana Advocate Kolkata Vs Unit No. 1501 15th Floor Diamond Heritage 16, Strand Road Kolkata - 700001 [PAN : AAACO3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, FCA Revenue by : Shri Ranu Biswas, Addl. CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 30/01/2023 घोषणा क" तार"ख /Dat…

AJAY TRADING COMPANY,KOLKATA vs. ACIT, CENTRAL CIR. 3(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 120/KOL/2022[2012-13]Status: DisposedITAT Kolkata02 Feb 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 120/Kol/2022 Assessment Year: 2012-13 Ajay Trading Company Vs. ACIT, Central Circle-3(2), Kolkata (PAN: AAEFA 5369 A) Appellant / (अपीलाथ") Respondent / ( !यथ") 15.12.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 02.02.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri SonjoyMody, FCA Shri AngimKashyapBezboruah, CMA "नधा"/रती क$ ओर से Smt. Ban…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2428/KOL/2019[2013-14]Status: DisposedITAT Kolkata27 Jun 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2427/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Jun 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2426/KOL/2019[2011-12]Status: DisposedITAT Kolkata27 Jun 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

DCIT, CIR. 13(1), KOLKATA vs. M/S PACHARIA EXPORTS PVT LTD., KOLKATA

In the result the cross objection filed by the assessee is allowed and appeal by the revenue is dismissed

ITA 558/KOL/2020[2011-12]Status: HeardITAT Kolkata07 Mar 2022AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2011-12 Dcit, Circle-13(1), M/S. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. Pan: Aabcp6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising Out Of Ita No.558/Kol/2020) Assessment Year: 2011-12 M/S. Pacharia Exports Dcit, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. Pan: Aabcp6955D (Appellant) (Respondent) Present For: Revenue By : Smt. Ranu Biswas, Addl. Cit Assessee By : Shri Akkal Dudhwewala, Fca Date Of Hearing : 08.02.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per Rajesh Kumar: The Appeal By The Revenue & Cross-Objection By The Assessee Are Filed Against The Order Dated 16.09.2020 Passed By The Commissioner Of Income Tax (Appeals)

For Appellant: Shri Akkal Dudhwewala, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B”, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Circle-13(1), M/s. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. PAN: AABCP6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising out of ITA No.558/Kol/2020) Assessment Year: 2011-12 M/s. Pacharia Exports DCIT, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. PAN: AABCP6955D (Appellant) (Respon…

Hubtown Ltd. v. DCIT (74 Taxmann.com 18) — Cited in 6 Judgments | BharatTax