Kamal Kishore & Co. v. CIT

232 ITR 668Reported decision1998#23812 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Judgments citing Kamal Kishore & Co. v. CIT

M/S. Thakur Infra Projects Pvt. Ltd, Raigad vs. Deputy Commissioner of Income Tax, Panvel Circle, Raigad

In the result, the appeal of the assessee is allowed

ITA 5592/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Sept 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2013-14

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Vijay Kumar Mehta, D.R

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Thakur Infra Dy. CIT, Projects Pvt. Ltd., Panvel Circle, Om Sadanika, Dist Raigad Plot No.265/1, Vs. Panvel Uran Rd., Panvel, Raigad-410206 PAN: AACCT6451F (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, A.R. Revenue by : Shri Vijay Kumar Mehta, D.R. Date of Hearing : 04.08.2021 Date of Pronouncement : 14.09.2021 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the as…

Thakur Infraprojects P. Ltd, Raigad vs. DCIT-Panvel Circle, Raigad

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

ITA 742/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Amit Pratap Singh, D.R

Section 14ASection 80I

…ered opinion the learned Departmental representative cannot now enlarge the scope of the Revenue's appeal before us. 15. In this regard we also draw support from the hon'ble Madhya Pradesh High Court exposition in the case of Kamal Kishore & Co. v. CIT [1998] 232 ITR 668 for the following proposition (headnote) : "Section 253 of the Income-tax Act, 1961, permits appeals to the Appellate Tribunal. Under sub-section (2) of this section, the Commissioner may, if he objects to any order, direct the Assessing Officer to appeal to the Appellate Tribunal against the order. It is thus clear that there has to be an appeal…

D.C.I.T., Circle-12, Kolkata vs. M/S Vantage Advertising Pvt. Ltd., Chennai

In the result the appeal by the revenue is dismissed

ITA 2616/KOL/2013[2010-2011]Status: DisposedITAT Kolkata03 Jan 2018AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Md. Usman, CIT(DR)For Respondent: Shri J.P.Khaitan, Sr.Advocate &

Section 133(6)Section 14A

…before the ITAT, in our considered opinion the ld. DR can not now enlarge the scope of the Revenue’s appeal before us. 8.2. In this regard we also draw support from the Hon’ble Madhya Pradesh High Court exposition in the case of Kamal Kishore and Co. vs CIT 232 ITR 668 for the following proposition : “Section 253 of the Income-tax Act, 1961, permits appeals to the Appellate Tribunal. Under sub-section (2) of this section, the Commissioner may, if he objects to any order, direct the Assessing Officer to appeal to the Appellate Tribunal against the order. It is thus clear that there has to be an appeal and there…