(i). CIT v. Raj Kumar

229 CTR 250High Court2010#20048 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing (i). CIT v. Raj Kumar

ACIT, CIRCLE-19(2), NEW DELHI vs. PCI LTD., NEW DELHI

In the result the Cross objections of the assessee in CO No

ITA 5154/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Feb 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 133(6)Section 2(22)(e)

…t Gurgaon, Haryana 12. The first appellate authority, while deleting the addition, has drawn support from the decision of the Calcutta High Court in the case of Pradeep Kumar Malhotra 338 ITR 0538 and also in the case of Creative Dyeing and Printing [P] Ltd 229 CTR 250 of the Hon'ble Delhi High Court. Since the first appellate authority has deleted the addition in true appreciation of the facts supported by judicial decisions, we do not find any reason to interfere with the findings of the ld. CIT(A). 13. In the result the Cross objections of the assessee in CO No. 174/DEL/2018 as well as the appeal of the…

DR. MANJU DANG,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals are partly allowed

ITA 6421/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jul 2018AY 2012-13

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2012-13

Section 2(22)(e)

…med as loan/advance given to the shareholder and hence provision of section 2(22)(e) is not applicable. Reliance is placed on several decisions as under: (i). CIT vs. Raj Kumar 228 CTR 506(Del)/ 318 ITR 462(Del) (ii). CIT vs. Creative Dyeing & Printing P Ltd. 229 CTR 250(Del)/318 ITR 476(Del) Second contention is that in any case, no payment was made by DDLPL in the year under appeal as noted by AO at page 12 of the assessment order and supported by PB 102-103 and thus, no addition can be made in the hands of the ITA Nos. 6421/Del/2016 & 4538/Del/2017 11 appellant in the year under consideration in view of the…

DCIT, CIR-I, KOLKATA, KOLKATA vs. M/S THE HOOGHLY MILLS CO. LTD., KOLKATA

In the result, the appeal of revenue is dismissed

ITA 421/KOL/2014[2006-2007]Status: DisposedITAT Kolkata01 Mar 2017AY 2006-2007

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: N o n eFor Respondent: Shri Siddharth Jhajharia, FCA
Section 143(3)Section 14ASection 2Section 2(22)(e)Section 2(24)(x)Section 263Section 36Section 36(1)(va)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.421/Kol/2014 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. The Hooghly Mills Co. Ltd. Circle-1, Kolkata. (PAN: AAACT9780F) (Appellant) (Respondent) Date of hearing: 01.03.2017 Date of pronouncement: 01.03.2017 For the Appellant: N o n e For the Respondent: Shri Siddharth Jhajharia, FCA ORDER Per Shri M. Balaganesh, AM: This appeal by revenue is arising out of order of CIT(A), Central-1, Kolkata vide appeal No. 104/CC-VII/CIT(A)C-I/11-12 dated 12.12.2003.…

M/S. THE HOOGHLY MILLS CO. LTD.,KOLKATA vs. DCIT, CC-VII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 547/KOL/2011[2006-07]Status: DisposedITAT Kolkata15 Jul 2016AY 2006-07

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)Section 14ASection 2(22)(e)Section 2(24)(x)Section 263Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 M/s The Hooghly Mills V/s. DCIT, Central Circle-VII, Co. Ltd. C/o, Salarpuria 18, Rabindra Sarani, Jajodia & Co. 7, C.R. Kolkata-700 001 Avenue, Kolkata-700 072 [PAN No.AAACT 9780 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.Jhajharia, FCA & अपीलाथ" क" ओर से/By Appellant Shri Sujoy Sen, Advocate Shri Rajat Subhra Biswas, CIT-DR ""यथ" क" ओर से/By Respondent 11-05-2016 सुनवाई क" तार"ख/Date of Hearing 15-07-2016 घोषणा क" तार"ख/Date of Pro…

(i). CIT v. Raj Kumar (229 CTR 250) — Cited in 4 Judgments | BharatTax