How many judgments cite Krishnendu Chowdhury v. ITO?

46 judgments on BharatTax cite Krishnendu Chowdhury v. ITO (78 Taxmann.com 89), spanning 2018 to 2026.

Which sections of the Income Tax Act does Krishnendu Chowdhury v. ITO come up under?

It is most often cited in judgments turning on Section 143(2), Section 142(1), Section 143(3), Section 292BB, Section 120, Section 147.

Krishnendu Chowdhury v. ITO

78 Taxmann.com 89Income Tax Appellate Tribunal2017#2518 most cited

What is Krishnendu Chowdhury v. ITO authority for?

An assessment notice issued under section 143(2) is invalid if it is not issued by the Income Tax Officer (ITO) as per CBDT Instruction No. 1/2011, even if issued by an Assistant Commissioner of Income Tax (ACIT). Such an invalid notice renders the subsequent assessment void.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Krishnendu Chowdhury v. ITO · section 143(2) notice validity · CBDT Instruction No. 1/2011 · notice issued by ACIT · notice issued by ITO · invalid assessment notice · void assessment · jurisdiction to issue notice · 78 Taxmann.com 89 · section 292BB

Sections most often in play

Section 143(2)Section 142(1)Section 143(3)Section 292BB Section 120 Section 147 Section 250 Section 127

Issues it is cited on

section 124(3)section 127(1)section 292bb section 120 section 124 section 292b section 127 section 158bd section 292 section 29 service of notice section 254

Judgments citing Krishnendu Chowdhury v. ITO

Alpha National Trading Co., Kolkata vs. ACIT, Cir-29, Kolkata

In the result, appeal of the assessee is allowed

ITA 686/KOL/2023[2015-16]Status: DisposedITAT Kolkata27 Sept 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.686/Kol/2023 Assessment Year: 2015-16 Alpha National Trading Co….………………………………….…....Appellant C/O Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata- 700007. [Pan: Aatfa1401A] Vs. Acit, Circle-29, Kolkata………..................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 03, 2023 Date Of Pronouncing The Order : September 27, 2023 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 17.06.2023 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 On The Facts & Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) National Faceless Appeal Centre, Has Erred In Confirming Disallowance Of A Sum Of Rs. 29,30,046/- Out Of

Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.686/Kol/2023 Assessment year: 2015-16 Alpha National Trading Co….………………………………….…....Appellant C/o Sri Jitendra Kaushik, Advocate, 19D, Muktaram babu Street, Kolkata- 700007. [PAN: AATFA1401A] vs. ACIT, Circle-29, Kolkata………..................……........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman,…

Maa Pahari Mercantiles(P)Ltd, Kolkata vs. DCIT, Kolkata

In the result, appeal of the assessee is allowed

ITA 359/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Sept 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.359/Kol/2023 Assessment Year: 2014-15 M/S Maa Pahari Mercantiles Pvt. Ltd.………………………….…....Appellant 9, Weston Street, 214, 2Nd Floor, Kolkata-700012. [Pan: Aabcm7545A] Vs. Dcit, Circle-4(2), Kolkata……..................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 03, 2023 Date Of Pronouncing The Order : September 26,2023 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 02.01.2023 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 Order Of The Ld. Cit (A) Is Arbitrary, Illegal & Bad In Law. 2. For That Assessment Order Itself Bad In Law In View Of The Fact That The Notice U/S 143(2) Taking Up The Case Under Scrutiny Was Without Jurisdiction.

Section 143(2)Section 143(3)Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.359/Kol/2023 Assessment year: 2014-15 M/s Maa Pahari Mercantiles Pvt. Ltd.………………………….…....Appellant 9, Weston Street, 214, 2nd Floor, Kolkata-700012. [PAN: AABCM7545A] vs. DCIT, Circle-4(2), Kolkata……..................……........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-DR, appeared…

Balmukund M Vaishnav, Surat vs. Income Tax Officer, Ward-2(3)(7), Surat

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.204/SRT/2019 Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (Respondent) आयकर अपील सं./ITA No.205/SRT/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The ITO, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (…

Om Prakash Bishu, Kuchaman City vs. DCIT, Jodhpur

In the result, appeal of the assessee is allowed

ITA 107/JODH/2022[2019-20]Status: DisposedITAT Jodhpur18 Aug 2023AY 2019-20

Section 115BSection 133ASection 142ASection 142A(4)Section 143(2)Section 143(3)Section 2Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Sh. Om Prakash Bishnu Vs DCIT, Marwar Zanana Hospital, Jodhpur Ward No. 4, Hospital Road, Tehsil Kuchaman City, Nagaur (Appellant) (Respondent) PAN NO. AKKPB 3832 H Assessee By Sh. C. M. Agarwal, CA Revenue By Sh. S. M. Joshi, JCIT-DR Date of hearing 13/07/2023 Date of 18/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated…

Girik Estate Pvt. Ltd., Kolkata vs. I.T.O., Ward 6(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 170/KOL/2022[2008-09]Status: HeardITAT Kolkata16 Jun 2023AY 2008-09

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri SonjoySarma, Judicial Member] I.T.A. No. 170/Kol/2022 Assessment Year: 2008-09 Girik Estate Pvt. Ltd. Vs. ITO, Ward-6(2), Kolkata (PAN: AABCG 1496 N) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 20.04.2023 क$ "त&थ Date of Pronouncement/ 16.06.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Somnath Ghosh, Advocate "नधा"/रती क$ ओर से For the Respondent/ Shri Vijay Kumar, A…

Ravi Sherwani, Raipur vs. Assistant Commissioner of Income Tax -4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 PAN: AZBPS6703J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.04.2023 घोषणा क" तार"ख / Date of Pronounceme…

Amtek Financial Consultants Pvt. Ltd., Howrah vs. I.T.O., Ward - 4(3), Kolkata

In the result, the appeal of the assessee is hereby allowed

ITA 138/KOL/2023[2013-2014]Status: DisposedITAT Kolkata03 May 2023AY 2013-2014

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 131Section 139(4)Section 143(2)Section 144(1)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 138/Kol/2023 Assessment Year : 2013-14 Amtek Financial Consultants Vs ITO, Ward-4(3), Kolkata Pvt. Ltd. . PAN: AAJCA 0529 N Appellant Respondent Date of Hearing 13.04.2023 Date of Pronouncement 03.05.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Sonjoy Sarma, JM: The instant appeal has been filed by the assessee against the order of ld. CIT(A)-2, Kolkata dated 23.08.2018. The assessee has raised the…

Sh. Sunil Khullar, Samrala vs. DCIT, Circle, Khanna

In the result, the appeal of the assessee stands allowed

ITA 137/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Dec 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavi.T.A. No.137/Chandi/2018 Assessment Year: 2013-14 Shri Sunil Khullar........................... ………................……............…..….. Appellant C/O Sat Parkash & Company, Ward No.7, H.No.10, Kang Mohalla, Samrala. [Pan:Azqpk0380E] Vs. Dcit, Circle-Khanna....................................................…..............……. Respondent Appearances By: Shri J. S. Bhasin, Advocate, Appeared On Behalf Of The Appellant. Shri Sarabjeet Singh, Cit, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 27, 2022 Date Of Pronouncing The Order : December 30, 2022 Order

Section 120Section 143(3)Section 145(3)Section 150(1)Section 250Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.137/CHANDI/2018 Assessment Year: 2013-14 Shri Sunil Khullar........................... ………................……............…..….. Appellant C/o Sat Parkash & Company, Ward No.7, H.No.10, Kang Mohalla, Samrala. [PAN:AZQPK0380E] vs. DCIT, Circle-Khanna....................................................…..............……. Respondent Appearances by: Shri J. S. Bhasin, Advocate, appeared on behalf of the appellant. Shri Sarabjeet Singh, CIT, DR, appeared on behalf of…

Amiya Gopal Dutta, Kolkata vs. DCIT, Cir. 1(1), Jpg

In the result, the appeal of the assessee stands allowed

ITA 126/KOL/2022[2016-17]Status: HeardITAT Kolkata16 Nov 2022AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 143(2)Section 144Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 126/Kol/2022 Assessment Year: 2016-17 Amiya Gopal Dutta Vs. DCIT, Circle-1(1), Kolkata (PAN: ADBPD 9197 P) Appellant / (अपीलाथ") Respondent / ( !यथ") 09.11.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 16 .11.2022 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Somnath Ghosh, Advocate "नधा"/रती क$ ओर से For the Respondent/ Shri Sudipto Guha, C…

M/S J R Roadlines Pvt. Ltd., Gujrat vs. D.C.I.T., Circle-1(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2534/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 May 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.2534/Kol/2019 Assessment Year: 2012-13 M/S J R Roadlines Pvt. Ltd..............................................…………………Appellant Plot No.14, Sector 8, Gandhidham, Kutch, Gujarat-370201. [Pan: Aadcp9373R] Vs. Dcit, Circle-1(1), Kolkata………...........……………….....………..…..Respondent Present: For The Assessee: Shri Miraj D. Shah, Ar For The Department: Shri Praveen Kishore, Cit-Dr, On 06.01.2022 Shri Sudipta Guha, Cit-Dr, On 26.05.2022 Date Of Hearing : January 06, 2022 & May 26, 2022 Date Of Pronouncing The Order : May 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.10.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [Hereinafter As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Praveen Kishore, CIT-DR, on 06.01.2022

Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.2534/Kol/2019 Assessment Year: 2012-13 M/s J R Roadlines Pvt. Ltd..............................................…………………Appellant Plot No.14, Sector 8, Gandhidham, Kutch, Gujarat-370201. [PAN: AADCP9373R] vs. DCIT, Circle-1(1), Kolkata………...........……………….....………..…..Respondent Present: For the assessee: Shri Miraj D. Shah, AR For the Department: Shri Praveen Kishore, CIT-DR, on 06.01.2022 Shri Sudipta Guha, CIT-DR, on 26.05.2022 Date of hearing : January 06, 2022 &…

Anderson Printing House(P)Ltd, Hooghly vs. ACIT, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 339/KOL/2021[2016-2017]Status: DisposedITAT Kolkata28 Oct 2021AY 2016-2017

Bench: Shri Sanjay Gargi.T.A. No.339/Kol/2021 Assessment Year: 2016-17 Anderson Printing House Pvt. Ltd….…..…...………………………….……Appellant C/O S.N. Ghosh & Associates, Advocates, “Seben Brothers’ Lodge”, P.O. Buroshibtala, P.S. – Chinsurah, Dist.- Hooghly, West Bengal – 712105. [Pan:Aacca1977D] Vs. Acit, Circle-9(1), Kolkata…………………………………….………..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2021 Date Of Pronouncing The Order : October 28, 2021 Order The Present Appeal Has Been Preferred By The Assessee For The Assessment Year 2016-17 Against The Order Dated 20.07.2021 Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 143(2)Section 143(3)Section 2(24)(x)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.339/Kol/2021 Assessment Year: 2016-17 Anderson Printing House Pvt. Ltd….…..…...………………………….……Appellant C/o S.N. Ghosh & Associates, Advocates, “Seben Brothers’ Lodge”, P.O. Buroshibtala, P.S. – Chinsurah, Dist.- Hooghly, West Bengal – 712105. [PAN:AACCA1977D] vs. ACIT, Circle-9(1), Kolkata…………………………………….………..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date o…

Hirak Sarkar, Hooghly vs. A.C.I.T., Circle-23(1), Hooghly

In the result, the appeal of the assessee stands allowed

ITA 850/KOL/2019[2011-12]Status: DisposedITAT Kolkata12 Aug 2021AY 2011-12

Bench: Shri Sanjay Gargi.T.A. No.850/Kol/2019 Assessment Year: 2011-12 Hirak Sarkar……………….………..…...………………………….……Appellant 37/C, Bose Para Lane, Serampore, Hooghly-712202. [Pan: Akaps2117A] Vs. Acit, Circle-23(1), Hooghly……………………………...………..…..Respondent Appearances By: Shri Miraj D. Shah, Advocate, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 15, 2021 Date Of Pronouncing The Order : August 12, 2021 Order The Present Appeal Has Been Preferred By The Assessee For The Assessment Year 2011-12 Against The Order Dated 22.02.2019 Of The Commissioner Of Income Tax(Appeals)-6, Kolkata.

Section 10(38)Section 115BSection 148Section 151Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.850/Kol/2019 Assessment Year: 2011-12 Hirak Sarkar……………….………..…...………………………….……Appellant 37/C, Bose Para Lane, Serampore, Hooghly-712202. [PAN: AKAPS2117A] vs. ACIT, Circle-23(1), Hooghly……………………………...………..…..Respondent Appearances by: Shri Miraj D. Shah, Advocate, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 15, 2021 Date of pronouncing the order : August 12, 2021 ORDER The pres…

M/S Eversafe Securities Pvt. Ltd., Kolkata vs. I.T.O., Ward-5(3), Kolkata

ITA 604/KOL/2020[2012-13]Status: DisposedITAT Kolkata30 Apr 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 131Section 143(2)Section 143(3)Section 250Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 604/Kol/2020 Assessment Year: 2012-13 M/s. Eversafe Securities Pvt. Ltd....................................................................................Appellant [PAN: AACCE 8490 R] Vs. ITO, Ward-5(3), Kolkata...............................................................................................Respondent Appearances by: Sh. Miraj D. Shah, A/R, appeared on behalf of the Assessee. Sh. Praveen Kishor, CIT (Sr. D/R), appeared on…

Cosmat Traders (P) Ltd, Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 457/KOL/2020[2012-13]Status: DisposedITAT Kolkata21 Apr 2021AY 2012-13

Section 120Section 143(2)Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Cosmat Traders Pvt. Ltd......……………………..................................……………..…….............Appellant 8, AJC Bose Road 3rd Floor Circular Road Kolkata – 700 017 [PAN : AABCC 0990 R] Vs. Income Tax Officer, Ward-(2), Kolkata..................…....................................................…......Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. CIT(A)-3, Kolkata

In the result, appeal of the assessee

ITA 2535/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2012-13 M/S. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier Known As M/S. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [Pan : Aacce 4580 C]

Section 14ASection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier known as M/s. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [PAN : AACCE 4580 C] Vs. Income Tax Officer, Ward-9(2), Kolkata..................….................................................…......Respondent Assessment Year:- 2011-12 M/s. Weedo Ventur…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. I.T. O., Ward, 9(2), Kolkata

In the result, appeal of the assessee

ITA 2129/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Section 14ASection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier known as M/s. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [PAN : AACCE 4580 C] Vs. Income Tax Officer, Ward-9(2), Kolkata..................….................................................…......Respondent Assessment Year:- 2011-12 M/s. Weedo Ventur…

Bindhyawasini Devilopers Pvt. Ltd., Howrah vs. D.C.I.T., Circle-13(1), Kolkata

In the result, all these appeals filed by the assessees are allowed

ITA 2519/KOL/2019[2012-13]Status: DisposedITAT Kolkata03 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 2517/Kol/2019 Assessment Year: 2012-13 Bhagyalaxmi Conclave Pvt. Ltd......................................................................................Appellant [PAN: AADCB 8033 E] Vs. DCIT, Circle-13(1), Kolkata..........................................................................................Respondent I.T.A. No. 2518/Kol/2019 Assessment Year: 2012-13 Dhanlaxmi Conclave Pvt. Ltd.................................................…