Krishnan v. ITO

52 Taxmann.com 30High Court2014#21036 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 139(1)Section 143(2)Section 143(3)Section 119 Section 143(1)

Issues it is cited on

section 139(1)section 143(2)section 143(3)total income

Judgments citing Krishnan v. ITO

Ape Power Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1646/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ape Power Pvt. Ltd. Dcit, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aafca3844E Assessee By : Shri Vikash Surana, Ar Revenue By : Shri Pranab Kumar Koley, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026

For Appellant: Shri Vikash Surana, ARFor Respondent: Shri Pranab Kumar Koley, DR

Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM APE Power Pvt. Ltd. DCIT, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAFCA3844E Assessee by : Shri Vikash Surana, AR Revenue by : Shri Pranab Kumar Koley, DR Date of hearing: 12.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal…

Anita Basak, Kolkata vs. ITO, Ward 30(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2173/KOL/2025[2017-18]Status: DisposedITAT Kolkata18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Ito, Ward 30(2) C/O S.N. Ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 Nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR

Section 139(1)Section 142Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Anita Basak ITO, Ward 30(2) C/o S.N. ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) PAN No. AHHPB5785B Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 04.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the…

M/S Indovision Commodities Ltd., Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 500/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

Section 120Section 143(2)Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/s Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [PAN: AABCM8943Q] vs. ITO, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf…

M.P. Poonia, Jodhpur vs. ITO, Bikaner

In the result, the appeal of the assessee is allowed

ITA 389/JODH/2019[2008-09]Status: DisposedITAT Jodhpur04 Oct 2023AY 2008-09

Section 139(1)Section 143(1)Section 143(2)Section 148Section 154Section 154(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 389/Jodh/2019 (ASSESSMENT YEAR- 2008-09) Sh. M.P. Poonia Vs Income Tax Officer, Sector-26, Opp. Blind Bikaner. Institute, National Institute of Tech. Teacher Training and Research, Chandigarh- 160019. (Appellant) (Respondent) PAN NO. ACPPP3629 R (Virtual hearing) Shri T.C. Gupta -C.A. Assessee By Shri S.M. Joshi, JCIT-DR Revenue By 12/07/2023 Date of hearing 04/10/2023 Date of Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM The assessee has filed an appeal against t…