Kohinoor Steel (P.) Ltd. v. Income-tax Officer

159 Taxmann.com 571Reported decision2024#7692 most cited

What is Kohinoor Steel (P.) Ltd. v. Income-tax Officer authority for?

Proceedings against a corporate debtor cannot continue after an order by the NCLT initiating Corporate Insolvency Resolution Process (CIRP) under the Insolvency & Bankruptcy Code, 2016.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

Kohinoor Steel (P.) Ltd. v. Income-tax Officer · section 178(6) · section 14 · Insolvency & Bankruptcy Code · 2016 · NCLT · CIRP · corporate debtor · moratorium · infructuous appeal · statutory dues

Sections most often in play

Section 178(6)Section 250Section 14Section 148Section 238Section 143(3)Section 31Section 115JB

Issues it is cited on

section 178(6)section 31(1)section 238section 60statutory duessection 31section 32(1)(iia)section 17specified domestic transactioncorporate guaranteeadditional depreciationsection 234c

Judgments citing Kohinoor Steel (P.) Ltd. v. Income-tax Officer

DCIT, Circle-5(1), Kolkata vs. Hindusthan National Glass and Industrieslimited, Kolkata

In the result, the appeal of the Revenue is dismissed as being infructuous

ITA 338/KOL/2024[2011-12]Status: DisposedITAT Kolkata31 Dec 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 148ASection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 338/KOL/2024 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata Hindusthan National Glass Vs. And Industries Limited (Appellant) (Respondent) PAN: AAACH7557G Appearances: Department represented by : Sandip Sarkar, JCIT, Sr. DR. Assessee represented by : Akkal Dudhwewala, FCA. Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against…

ITO, Ward-8(2), Kolkata vs. M/S. Sarga Hotel Pvt. Ltd., Kolkata

In the result, both the appeals filed by the Revenue are dismissed as infructuous

ITA 665/KOL/2023[2014-15]Status: DisposedITAT Kolkata31 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 664 & 665/KOL/2023 Assessment Year: 2013-14 & 2014-15 I.T.O, Ward-8(2), Kolkata M/s. Sarga Hotel Private Limited Vs. (Appellant) (Respondent) PAN: AAICS3034R Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT(THE LD. DR). Date of concluding the hearing : 30-December-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the Revenue are against t…

I.T.O, Ward-8(2), Kolkata vs. M/S. Sarga Hotel Pvt. Ltd., Salt Lake

In the result, both the appeals filed by the Revenue are dismissed

ITA 664/KOL/2023[2013-14]Status: DisposedITAT Kolkata31 Dec 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA 'C' BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 664 & 665/KOL/2023 Assessment Year: 2013-14 & 2014-15 M/s. Sarga Hotel Private Limited I.T.O, Ward-8(2), Kolkata Vs. M/s. Sarga Hotel Private Limited (Appellant) (Respondent) PAN: AAICS3034R Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT(THE LD. DR). Date of concluding the hearing : 30-December-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals…

M/S Impex Ferro Tech Ltd., Kolkata vs. A.Ci.T., Central Circle-4(1), Kolkata

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1640/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

D.Ci.T., Central Circle-4(1), Kolkata vs. M/S Impex Ferro Tech Ltd., Kolkata

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1521/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

M/S Implex Ferro Tech Ltd., Kolkata vs. DCIT, Cir. 3(1), Kolkata

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 293/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

M/S Implex Ferro Tech Ltd., Kolkata vs. DCIT, Cir. 3(1), Kolkata

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 292/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

DCIT, Central Circle 2(2), Kolkata vs. M/S. Ultratech Nathdwara Cement Ltd. (Known As M/S. Binani Cement Ltd.), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 470/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

M/S. Ultratech Nathdwara Cement Ltd.(Formerly Known As M/S. Binani Cement Ltd., Kolkata vs. DCIT, Central Circle - 2(2), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 152/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

ACIT, Cir-14(1), Kolkata vs. M/S. Ultratech Nathdwara Cement Ltd.(Known As M/S Binani Cement Ltd.), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

Binani Cement Ltd., Mumbai vs. D.C.I.T., Central Circle-Xxviii, Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

DCIT, Central Circle - 4(1), Kolkata vs. M/S. Rohit Ferro Tech Ltd., Kolkata

In the result, both the appeal of the revenue as well as the Cross

ITA 1058/KOL/2019[2013-14]Status: DisposedITAT Kolkata24 Feb 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2013-14 Dcit, Central Circle-4(1), M/S. Rohit Ferro Tech Ltd. Kolkata. Vs. 35, C. R. Avenue, Kolkata- 700012. (Pan: Aaccr1593A) (Appellant) (Respondent) Co No. 24/Kol/2019 Assessment Year: 2013-14 M/S. Rohit Ferro Tech Ltd. Vs. Dcit, Central Circle-4(1), Kol. (Cross Objector) (Respondent) Present For: Revenue By : Shri Praveen Kishore, Cit, Dr Assessee By : Shri Shri Abhishek Gupta, Ca Date Of Hearing : 24.02.2025 Date Of Pronouncement : 24.02.2025 O R D E R Per Bench :

For Appellant: Shri Shri Abhishek Gupta, CAFor Respondent: Shri Praveen Kishore, CIT, DR
Section 144CSection 156A(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Central Circle-4(1), M/s. Rohit Ferro Tech Ltd. Kolkata. Vs. 35, C. R. Avenue, Kolkata- 700012. (PAN: AACCR1593A) (Appellant) (Respondent) CO No. 24/Kol/2019 Assessment Year: 2013-14 M/s. Rohit Ferro Tech Ltd. Vs. DCIT, Central Circle-4(1), Kol. (Cross Objector) (Respondent) Present for: Revenue by : Shri Praveen Kishore, CIT, DR Assessee by : Shri Shri Abhishek Gupta, CA Date of Hearing : 24.02.2025 Date of Pronouncement : 24.02.2025 O R D E R…

Mcnally Sayaji Engineering Limited, Kolkata vs. DCIT, Circle - 1(1), Kolkata

In the result, both the appeals are dismissed

ITA 899/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Oct 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

Mcnally Sayaji Engineering Limited, Kolkata vs. DCIT, Circle - 1(1), Kolkata

In the result, both the appeals are dismissed

ITA 1145/KOL/2018[2013-14]Status: DisposedITAT Kolkata03 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…