Kolkata-III v. Trimline Vyapaar (P.) Ltd.

370 ITR 373High Court2015#7447 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also reported as

224 Taxmann 324274 CTR 156

Judgments citing Kolkata-III v. Trimline Vyapaar (P.) Ltd.

DCIT, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6807/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6656/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3752/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3751/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3750/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3749/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3748/MUM/2012[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…uasi- judicial authority to lightly assume that the contents of any judicial or quasi-judicial order or the observation or findings made therein are untrue or incorrect. > [Hon'ble High Court of Calcutta inCIT, Kolkata-III v. Trimline Vyapaar (P.) Ltd. [2015] 370 ITR 373 (Calcutta) / [2015] 274 CTR 156 (Calcutta) / [2014] 224 Taxman 324 (Calcutta) / [2014] 45 taxmann.com 145 (Calcutta)] 18. And, the presumption attached to the correctness of official records cannot be taken away merely by assumptions or suggestions raising doubts. > [Hon'ble High Court of Orissa Capital Talkies v.CIT SJ.CS. Nos. 40 and 41 of 1978…

CARRIER AIR-CONDITIONING & REFRIGENERATION LTD.,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

In the result, the appeal is allowed for statistical purposes

ITA 7312/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Jul 2018AY 2013-14

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Sanjay I Bara, CIT, DR

…ined by the AO/TPO in the light of the facts for the relevant year. Our view in restoring that matter to the AO/TPO for a fresh adjudication of this issue is fortified by the judgment of the Hon'ble Calcutta High Court in CIT vs. Trimline Vyapaar Ltd. (2015) 370 ITR 373 (Cal) in which it has been held that additional evidence cannot be permitted to be adduced without making an opportunity to the AO. In that case, the Tribunal decided the issue in assessee’s favour by relying on additional evidence without confronting it to the AO. The Tribunal order was set aside by holding that consideration of additional ev…

M/S CARRIER AIR-CONDITIONING & REFRIGERATION LTD.,,GURGAON vs. ACIT, GURGAON

In the result, the appeal is allowed for statistical purposes

ITA 2140/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jul 2018AY 2011-12

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Sanjay I Bara, CIT, DR

…ined by the AO/TPO in the light of the facts for the relevant year. Our view in restoring that matter to the AO/TPO for a fresh adjudication of this issue is fortified by the judgment of the Hon'ble Calcutta High Court in CIT vs. Trimline Vyapaar Ltd. (2015) 370 ITR 373 (Cal) in which it has been held that additional evidence cannot be permitted to be adduced without making an opportunity to the AO. In that case, the Tribunal decided the issue in assessee’s favour by relying on additional evidence without confronting it to the AO. The Tribunal order was set aside by holding that consideration of additional ev…

M/S. CARRIER AIR- CONDITIONING & REFRIGERATION LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal is allowed for statistical purposes

ITA 728/DEL/2015[2010-11]Status: DisposedITAT Delhi13 Jul 2018AY 2010-11

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Sanjay I Bara, CIT, DR

…ined by the AO/TPO in the light of the facts for the relevant year. Our view in restoring that matter to the AO/TPO for a fresh adjudication of this issue is fortified by the judgment of the Hon'ble Calcutta High Court in CIT vs. Trimline Vyapaar Ltd. (2015) 370 ITR 373 (Cal) in which it has been held that additional evidence cannot be permitted to be adduced without making an opportunity to the AO. In that case, the Tribunal decided the issue in assessee’s favour by relying on additional evidence without confronting it to the AO. The Tribunal order was set aside by holding that consideration of additional ev…

M/S. CARRIER AIR- CONDITIONING & REFRIGERATION LTD.,GURGAON vs. ACIT, GURGAON

In the result, the appeal is allowed for statistical purposes

ITA 1126/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jul 2018AY 2009-10

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2005-06 Assessment Year : 2009-10 Assessment Year 2010-11 Assessment Year 2011-12 Assessment Year 2013-14

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Sanjay I Bara, CIT, DR

…ined by the AO/TPO in the light of the facts for the relevant year. Our view in restoring that matter to the AO/TPO for a fresh adjudication of this issue is fortified by the judgment of the Hon'ble Calcutta High Court in CIT vs. Trimline Vyapaar Ltd. (2015) 370 ITR 373 (Cal) in which it has been held that additional evidence cannot be permitted to be adduced without making an opportunity to the AO. In that case, the Tribunal decided the issue in assessee’s favour by relying on additional evidence without confronting it to the AO. The Tribunal order was set aside by holding that consideration of additional ev…

Kolkata-III v. Trimline Vyapaar (P.) Ltd. (370 ITR 373) — Cited in 15 Judgments | BharatTax