(i) Muradul Haque v. ITO

117 Taxmann.com 251High Court2020#16595 most cited
5

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

Judgments citing (i) Muradul Haque v. ITO

GREATER CALCUTTA LAND & HOUSING CORPORATION ,KOLKATA vs. ACIT, CIR-30, KOLKATA, KOLKATA

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

ITA 598/KOL/2023[2012-13]Status: DisposedITAT Kolkata05 Oct 2023AY 2012-13

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Greater Calcutta Land & Housing Acit, Circle-30, Kolkata Corporation Vs. 75, Ballygunj Garden, Kolkata- 700019. Pan: Aaffg 9143 C (Appellant) (Respondent) Present For: Appellant By : Shri V.N. Datta, Advocate Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 20.09.2023 Date Of Pronouncement : 05.10.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Dated 25.05.2023 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri V.N. Datta, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH ‘B’ KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2012-13 Greater Calcutta Land & Housing ACIT, Circle-30, Kolkata Corporation Vs. 75, Ballygunj Garden, Kolkata- 700019. PAN: AAFFG 9143 C (Appellant) (Respondent) Present for: Appellant by : Shri V.N. Datta, Advocate Respondent by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 20.09.2023 Date of Pronouncement : 05.10.2023 O R D E R PER SONJOY SARMA, JM: This appeal of the assessee for the assessment year 2012-13 is directed…

UNIVERSAL ENERGIES LTD.,NEW DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

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

ITA 3134/DEL/2019[2013-14]Status: DisposedITAT Delhi05 Oct 2023AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Shri Sanjay Kumar, CIT DR
Section 143Section 14ASection 2SSection 37Section 40Section 438Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3134/Del./2019 (ASSESSMENT YEAR : 2013-14) Universal Energies Ltd., vs. DCIT, Circle 27 (1), 607, Somdutta Chamber – II, New Delhi. Bhikaji Cama Place, New Delhi – 110 066. (PAN : AAACU9022F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudesh Garg, Advocate REVENUE BY : Shri Sanjay Kumar, CIT DR Date of Hearing : 27.09.2023 Date of Order : 05.10.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the orde…

KENDRAPADA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. ACIT, CIRCLE-1(2), CUTTACK

In the result, appeal of the assessee is partly allowed

ITA 376/CTK/2016[2011-12]Status: HeardITAT Cuttack15 Nov 2022AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.376/Ctk/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-Operative Vs Acit, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/11/2022 घोषणा की तारीख/Date Of Pronouncement : 15/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 27.03.2015, Passed In I.T.Appeal No.546/2011-12 For The Assessment Year 2011-2012. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 16.03.2020, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100% Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.39/Ctk/2021, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…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 समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.376/CTK/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-operative Vs ACIT, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara PAN No. :AAATK 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. D…

OM SRI NILAMADHAB BUILDERS PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 296/CTK/2018[2014-15]Status: HeardITAT Cuttack14 Nov 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.296/Ctk/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs Ito, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 Pan No. :Aabco 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/11/2022 घोषणा की तारीख/Date Of Pronouncement : 14/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Bhubaneswar, Dated 16.05.2018, Passed In I.T.Appeal No.0330/16-17 For The Assessment Year 2014-2015. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 26.11.2019, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100 Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.06/Ctk/2020, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…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 समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.296/CTK/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs ITO, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 PAN No. :AABCO 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty,…

RAJESH KUMAR,GURGAON vs. ITO WARD - 3(4), GURGAON

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 7827/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Sept 2021AY 2013-14

Bench: Shri R.K. Pandaassessment Year: 2016-17 Rajesh Kumar, Vs. Ito, C/O H.No.651, Ff, Sec.10A, Ward-3(4), Near Meenakshi Public School, Gurgaon. Gurgaon, Haryana. Pan: Bgwpk8807L (Appellant) (Respondent) Assessee By : Shri M.R. Sahu, Ca Revenue By : Shri Ramesh Kumar, Sr. Dr Date Of Hearing : 24.08.2021 Date Of Pronouncement : 22.09.2021 Order

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Ramesh Kumar, Sr. DR
Section 10ASection 143(3)Section 154Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Rajesh Kumar, Vs. ITO, C/o H.No.651, FF, Sec.10A, Ward-3(4), Near Meenakshi Public School, Gurgaon. Gurgaon, Haryana. PAN: BGWPK8807L (Appellant) (Respondent) Assessee by : Shri M.R. Sahu, CA Revenue by : Shri Ramesh Kumar, Sr. DR Date of Hearing : 24.08.2021 Date of Pronouncement : 22.09.2021 ORDER This appeal filed by the assessee is directed against the ex parte order dated 30th April, 2019 of the CIT(A)-1, Gurgaon, relating to A.Y. 2013-14. 2. Facts…

(i) Muradul Haque v. ITO (117 Taxmann.com 251) — Cited in 5 Judgments | BharatTax