ITO v. Atul Agarwal

172 Taxmann 170High Court2008#16983 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 144BSection 147Section 148Section 153Section 153(2)Section 263Section 80HHC

Issues it is cited on

section 153(2)section 148(2)section 3(1)section 80hhcmiscellaneous applicationsection 153bsection 144c(13)section 144cservice of noticefinal assessment ordersection 151section 263

Judgments citing ITO v. Atul Agarwal

ACIT, Circle-7.1, Kolkata, Aayakar Bhawan vs. Itc Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 745/KOL/2024[1992-1993]Status: DisposedITAT Kolkata19 May 2025AY 1992-1993

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

ACIT, Circle-7(1), Kolkata, Aayakar Bhawan vs. Itc Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 744/KOL/2024[1993-1994]Status: DisposedITAT Kolkata19 May 2025AY 1993-1994

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

Itc Limited, Kolkata vs. DCIT, Cir-7(1), Kolkata.

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

ITA 1343/KOL/2023[1992-93]Status: DisposedITAT Kolkata19 May 2025AY 1992-93

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED Taxation Department, 37 J L Nehru Road, Kolkata., Kolkata, West Bengal, 700071 (Appellant) Vs. DCIT, CIR-7(1), KOLKATA. Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069 (Respondent) PAN No. AAACI59501 ITA Nos.745 & 744/KOL/2024 (Assessment Years: 1992-93 & 1993-94) DCIT, CIR-7(1), KOLKATA. Aayakar Bhawan, P-7, ChowringheeSquare, Kolkata, West Bengal, 700069 (Appellant) Assessee by Revenue by Date of…

Itc Limited, Kolkata. vs. DCIT, Cir-7(1), Kolkata.

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2023[1993-94]Status: DisposedITAT Kolkata19 May 2025AY 1993-94

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

ACIT, Circle-7(1), Kolkata vs. Hi Tech Systems and Services Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2024[2022-2023]Status: DisposedITAT Kolkata06 Jan 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1343& 1318/KOL/2023 (Assessment Years: 1992-93 & 1993-94) ITC LIMITED DCIT, CIR-7(1), KOLKATA. Taxation Department, 37 J L Aayakar Bhawan, P-7, Nehru Road, Kolkata., Kolkata, Chowringhee Square,Kolkata, Vs. West Bengal, 700071 West Bengal, 700069 (Appellant) (Respondent) PAN No. AAACI59501 ITA Nos. 745 & 744/KOL/2024 (Assessment Years: 1992-93& 1993-94) DCIT, CIR-7(1), KOLKATA. ITC LIMITED Aayakar Bhawan, P-7, Taxation Department, 37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., K…

ITO v. Atul Agarwal (172 Taxmann 170) — Cited in 5 Judgments | BharatTax