Indian Management Advisors and Leasing (P) Ltd. v. Commissioner of Income Tax

289 ITR 179High Court#17533 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Judgments citing Indian Management Advisors and Leasing (P) Ltd. v. Commissioner of Income Tax

ACIT, Circle - 7, Kolkata vs. Smt. Bimala Devi Poddar, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 774/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…al itself has clarified its position at para 22.5. which was abstracted in the preceding paragraphs. 5.2. In addition to the above, it is observed that in the case of Indian Management Advisors and Leasing (P) Ltd. vs Commissioner of Income Tax as reported in 289 ITR 179 (Del) the Hon'ble Delhi High Court while dealing with the powers of the Tribunal has observed as under :- "Deviation from findings of lower authorities vis-a-vis nature of document--Where the Tribunal finds that some document is crucial to allow or refuse the claim made by the assessee, it cannot ignore the real nature of the document and it is n…

ACIT, Circle - 7, Kolkata vs. M/S. Govind Commercial Co. Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 773/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…al itself has clarified its position at para 22.5. which was abstracted in the preceding paragraphs. 5.2. In addition to the above, it is observed that in the case of Indian Management Advisors and Leasing (P) Ltd. vs Commissioner of Income Tax as reported in 289 ITR 179 (Del) the Hon'ble Delhi High Court while dealing with the powers of the Tribunal has observed as under :- "Deviation from findings of lower authorities vis-a-vis nature of document--Where the Tribunal finds that some document is crucial to allow or refuse the claim made by the assessee, it cannot ignore the real nature of the document and it is n…

ACIT, Circle - 7, Kolkata vs. M/S. Likhami Commercial Company Ltd. Amalgamated Into Choicest Enterprises Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 772/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…al itself has clarified its position at para 22.5. which was abstracted in the preceding paragraphs. 5.2. In addition to the above, it is observed that in the case of Indian Management Advisors and Leasing (P) Ltd. vs Commissioner of Income Tax as reported in 289 ITR 179 (Del) the Hon'ble Delhi High Court while dealing with the powers of the Tribunal has observed as under :- "Deviation from findings of lower authorities vis-a-vis nature of document--Where the Tribunal finds that some document is crucial to allow or refuse the claim made by the assessee, it cannot ignore the real nature of the document and it is n…

D.C.I.T., Circle - 7(1), Kolkata vs. Smt. Gayatri Neotia Legal Heir of Late Suresh Kumar Neotia, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 771/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…al itself has clarified its position at para 22.5. which was abstracted in the preceding paragraphs. 5.2. In addition to the above, it is observed that in the case of Indian Management Advisors and Leasing (P) Ltd. vs Commissioner of Income Tax as reported in 289 ITR 179 (Del) the Hon'ble Delhi High Court while dealing with the powers of the Tribunal has observed as under :- "Deviation from findings of lower authorities vis-a-vis nature of document--Where the Tribunal finds that some document is crucial to allow or refuse the claim made by the assessee, it cannot ignore the real nature of the document and it is n…

ACIT, Circle - 7, Kolkata vs. M/S. R.K.B.K. Fiscal Services Pvt. Ltd. Now Know As Ambuja Neotia Holdings P Ltd., Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 770/KOL/2010[2006-07]Status: DisposedITAT Kolkata30 Jan 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 770/Kol/2010 Assessment Year: 2006-2007 Assistant Commissioner Of Income Tax,.......Appellant Circle-7, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- M/S.R.K.B.K. Fiscal Services Pvt. Limited,.Respondent [Now Known As Ambuja Neotia Holdings P. Ltd.] Block-4B, 3Rd Floor, Ecospace Business Park, Premises No.11F/11, Action Area-Ii, New Town, Kolkata-700160 [Pan:Aabcr5623E] & I.T.A. No. 771/Kol/2010 Assessment Year: 2006-2007 Deputy Commissioner Of Income Tax,.......Appellant Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-69 -Vs.- Smt. Gayatri Neotia,…….……..……………..Respondent (Legal Heir Of Late Suresh Kumar Neotia) 7/2, Queen’S Park, Ballygunge, Kolkata-19 [Pan:Abkpn2315E] & I.T.A. No. 772/Kol/2010 Assessment Year: 2006-2007 1

…al itself has clarified its position at para 22.5. which was abstracted in the preceding paragraphs. 5.2. In addition to the above, it is observed that in the case of Indian Management Advisors and Leasing (P) Ltd. vs Commissioner of Income Tax as reported in 289 ITR 179 (Del) the Hon'ble Delhi High Court while dealing with the powers of the Tribunal has observed as under :- "Deviation from findings of lower authorities vis-a-vis nature of document--Where the Tribunal finds that some document is crucial to allow or refuse the claim made by the assessee, it cannot ignore the real nature of the document and it is n…

Indian Management Advisors and Leasing (P) Ltd. v. Commissioner of Income Tax (289 ITR 179) — Cited in 5 Judgments | BharatTax