ITO v. Gayatri Chakraborty

45 ITR (Trib) 197Income Tax Appellate Tribunal2016#15931 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Judgments citing ITO v. Gayatri Chakraborty

SHRI VIJAY AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-5-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 825/JPR/2019[2013-14]Status: DisposedITAT Jaipur01 Oct 2019AY 2013-14

Bench: Or At The Time Of Hearing Of The Appeal.”

For Appellant: Shri Devendra Kumar (Advocate)For Respondent: Shri A.K. Mahela (JCIT)
Section 2(22)(e)

…as rejected the appeal which is liable to be set aside. The ld. A/R relied upon the following decisions :- CIT vs. M/s. Creative Dyeing & Printing Pvt. Ltd. CIT vs. Suraj Devi Dada (2014) 367 ITR 78 (Pun. & Har. HC) ITO vs. Smt. Gayatri Chakraborty (2016) 45 ITR (Trib) 197 (ITAT – Kolkata) CIT vs. Raj Kumar 2009 (181 Taxman 155) 4 Shri Vijay Agarwal, Jaipur. CIT vs. Ambassador Travels Pvt. Ltd. 2008 (173 Taxman 407) CIT vs. Nagain Das M. Kapadia 177 ITR 393 (Bom.) 4. On the other hand, the ld. D/R has submitted that in the account of the assessee with the company all the entries are receipts and repaymen…

ASHOKA EXPORTS ,HOWRAH vs. ACIT, CIRCLE - 46, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1434/KOL/2018[2013-14]Status: DisposedITAT Kolkata20 Feb 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1434/Kol/2018 Assessment Year: 2013-14 Ashoka Exports........….........……………………………………....………………..…………………….….Appellant 110/1, Dharamtalla Road Howrah-711 107 [Pan : Aagfa 3477 R] Assistant Commissioner Of Income Tax, Circle-46, Kolkata………....................…...Respondent Appearances By: Shri V.N. Dutta, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue.

Section 2Section 2(22)Section 2(22)(e)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] I.T.A. No. 1434/Kol/2018 Assessment Year: 2013-14 Ashoka Exports........….........……………………………………....………………..…………………….….Appellant 110/1, Dharamtalla Road Howrah-711 107 [PAN : AAGFA 3477 R] Assistant Commissioner of Income Tax, Circle-46, Kolkata………....................…...Respondent Appearances by: Shri V.N. Dutta, Advocate, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : January 7th, 2019 Date of pronou…

ITO, WARD-1, KURNOOL, KURNOOL vs. S.V. MOHAN REDDY, KURNOOL, KURNOOL

In the result, appeal of the revenue is dismissed

ITA 483/HYD/2016[2011-12]Status: DisposedITAT Hyderabad24 Jan 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Smt. S. Praveena
Section 143(1)Section 143(2)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 483/Hyd/2016 & C.O. No. 32/Hyd/16 Assessment Year: 2011-12 Income-tax Officer, vs. S.V. Mohan Reddy, Kurnool. Ward – 1, Kurnool. PAN – AJYPS 6575M Appellant Respondent/Cross Objector Revenue by: Smt. S. Praveena Assessee by: Shri K.C. Devdas Date of hearing: 21/11/2017 Date of pronouncement: 24/01/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the revenue against the order of CIT(A), Kurnool, dated 12/01/2016 for the AY 2011-…

VARUSAI MOHAMED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 662/CHNY/2017[2009-10]Status: DisposedITAT Chennai08 Jan 2018AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Ms. Jharna B. Harilal, FCA
Section 2(22)Section 2(22)(e)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.662/Mds/2017 "नधा"रण वष" /Assessment year : 2009-2010. Shri. Varusai Mohamed, The Deputy Commissioner of No.6, Zhackria Colony, Vs. Income Tax, Choolaimedu High Road, Corporate Circle 5(1) Chennai 600 094. Chennai 600 034. [PAN AADPV 3263F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Jharna B. Harilal, FCA : Shri. B. Sagadevan, IRS, JCIT. ""यथ" क" ओर से /Respondent…

FASULUNNISA,CHENNAI vs. DCIT, CHENNAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 661/CHNY/2017[2009-10]Status: DisposedITAT Chennai08 Jan 2018AY 2009-10

Bench: Shri Abraham P. George]

For Appellant: Ms. Jharna B. Harilal, FCA
Section 2(22)Section 2(22)(e)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.661/Mds/2017 "नधा"रण वष" /Assessment year : 2009-2010. Smt. Fasulunnisa, The Deputy Commissioner of No.6, Zhackria Colony, Vs. Income Tax, Choolaimedu High Road, Corporate Circle 5(1) Chennai 600 094. Chennai 600 034. [PAN AAFPF 1392P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Jharna B. Harilal, FCA : Shri. B. Sagadevan, IRS, JCIT. ""यथ" क" ओर से /Respondent by सु…

SHRI DEVENDER KUMAR GUPTA,FARIDABAD vs. ADDL. CIT, NEW DELHI

In the result the solitary ground of appeal of the assessee is allowed with above direction

ITA 5759/DEL/2014[2008-09]Status: DisposedITAT Delhi29 Dec 2017AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishidevender Kumar Gupta, Vs. Addl Cit, C/O. Vijay Kumar Gupta, Adv Range-20, New Delhi Opp Jain Mandir, Main Bazar, Ballabgarh, Faridabad Pan:Agbpg5221A (Appellant) (Respondent)

For Appellant: Shri Vijay Kr Gupta, AdvFor Respondent: Shri Subhash Verma, Sr. DR
Section 143(3)Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Devender Kumar Gupta, Vs. Addl CIT, C/o. Vijay Kumar Gupta, Adv Range-20, New Delhi Opp Jain Mandir, Main Bazar, Ballabgarh, Faridabad PAN:AGBPG5221A (Appellant) (Respondent) Assessee by : Shri Vijay Kr Gupta, Adv Revenue by: Shri Subhash Verma, Sr. DR Date of Hearing 10/10/2017 Date of pronouncement 29/12/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)- XXII, New Delhi dated 17/04/2014 for t…