Income Tax Officer v. R.L. Rajghoria

Principal Commissioner of Income Tax-5, Kol vs. Sunita Goyal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax Siliguri vs. Nitin Kumar Agarwal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala HUF

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax Kol 5 vs. Ranjika Gupta

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax Siliguri vs. Neetu Agarwal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax vs. Nand Kishore Agarwala

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax-9, Kolkata vs. M/S. Gopal Prasad Tikmani HUF

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax -5, Kol vs. Ramakant Beriwala

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Girish Tikmani HUF

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Pr CIT 9 Kolkata vs. Girish Tikmani

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax-9, Kolkata vs. Gopal Prasad Tikmani

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax -5, Kolkata vs. Swati Bajaj

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Harshita Chhawchharia vs. Commissioner of Income Tax, Kolkata-20

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…sessee. Further the assessee had given a detailed explanation on 15.11.2017 which has been completely ignored by the Assessing Officer. The contention raised by the assessee before the 73 (1979) 119 ITR 872 (Cal) 74 (1982) 135 ITR 313 (Cal) 75 (2004) 186 CTR Del 659 76 AIR 2003 SC 3184 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 65 of 150 Assessing Officer was reiterated before the CIT(A), which has been noted in paragraph 4.2 of his order. That apart in paragraph 4.3, the CIT(A) notes that documents were produced by the assessee. However, i…

M/S Fidelity Business Services India Pvt Ltd vs. Assistant Commissioner of Income Tax

Bench: S.SUJATHA,VINEET KOTHARI

…1/86 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 23RD DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.512/2017 Between: M/s. Fidelity Business Services India Pvt. Ltd., ‘Pinehurst’ Embassy Golf Links Business Park, Off Intermediate Ring Road, Bengaluru-560 071. PAN: AAACF 6175E. . …Appellant (By Mr. Percy Pardiwala, Sr. Counsel along with Mrs. Tanmayee Rajkumar, Advocate) And: 1. Assistant Commissioner of Income- tax, Circle – 3(1)(1), Room No.227, 2nd Floor, BMTC Building, 80…