Income Tax Kolkata-II v. Palani Investment & Industries Corporation Ltd.

67 Taxmann.com 60Reported decision2016#10983 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Issues it is cited on

section 2(9)section 69dsection 64section 113clarificatory amendmentsection 92bsection 17section 69bconcealment of incomesection 92international transactionsection 115bb

Judgments citing Income Tax Kolkata-II v. Palani Investment & Industries Corporation Ltd.

ANATOLE SOLUTIONS PRIVATE LIMITED ,JAIPUR vs. ACIT CIRCLE 2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1082/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Apr 2025AY 2017-18
For Appellant: Shri Ashok Kumar Gupta, AdvocateFor Respondent: Shri Manoj Kumar, JCIT-DR
Section 115BSection 234ASection 56(2)(viib)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES, “A” JAIPUR\nश्री संदीप गोसाई, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष\nBEFORE: SHRI SANDEEP GOSAIN, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No.1082/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nM/s. Anatole Solutions Pvt Ltd.\nA-704, Mansarovar Lane\nPatrakar Colony, Jaipur- 303 020\nबनाम\nVs.\nThe ACIT\nCircle-2\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAKCA 1958 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिधर्धारिती की ओर से / Assessee by : Shri Ashok Kuma…

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

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

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

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

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…