KUBER TOBACCO PRODUCTS (P) LTD. v. COMMISSIONER OF INCOME TAX

120 TTJ 577Income Tax Appellate Tribunal2009#18930 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing KUBER TOBACCO PRODUCTS (P) LTD. v. COMMISSIONER OF INCOME TAX

SHRI SACHIN JAIN,RISHIKESH vs. ITO, RISHIKESH

In the result, Assessee’s appeal is allowed

ITA 4840/DEL/2016[2005-06]Status: DisposedITAT Delhi20 Nov 2018AY 2005-06

Bench: Shri R.K. Pandaassessment Year: 2005-06 Sachin Jain, Vs. Ito, S/O Shri Chaman Lal Jain, Ward-1(4)(2), Near Jain Mandir, Shanti Nagar, Rishikesh. Rishikesh. Pan: Adhpj2085N (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari & Shri Shobhit Tiwari,, Advocates Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 20.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 1St January, 2016 Of The Cit(A), Dehradun, Relating To Assessment Year 2005-06. 2. This Is The Second Round Of Litigation Before The Tribunal. This Appeal Was Earlier Dismissed By The Tribunal Vide Order Dated 29Th December, 2016 For Non- Prosecution. Subsequently, The Tribunal, Vide Order Dated 9Th March, 2018, Recalled Its Earlier Order. Hence, This Is A Recalled Matter. 3. There Is A Delay Of 152 Days In Filing Of This Appeal Before The Tribunal By The Assessee. The Assessee Has Filed A Condonation Petition Along With An Affidavit Explaining The Reasons For Delay In Filing Of The Appeal. After Considering The Submissions Made Therein & On A Perusal Of The Record, The Delay In Filing Of The Appeal Is Condoned & The Appeal Is Admitted For Adjudication.

For Appellant: Shri Rohit Tiwari &For Respondent: Shri D.S. Rawat, Sr.DR

Section 147Section 148Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2005-06 Sachin Jain, Vs. ITO, S/o Shri Chaman Lal Jain, Ward-1(4)(2), Near Jain Mandir, Shanti Nagar, Rishikesh. Rishikesh. PAN: ADHPJ2085N (Appellant) (Respondent) Assessee by : Shri Rohit Tiwari & Shri Shobhit Tiwari,, Advocates Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 20.11.2018 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 1st January, 2016 of the CIT(A), Dehradun, relating to Assessment Year…

SH. AMIT JAIN,RISHIKESH vs. ITO, RISHIKESH

In the result, Assessee’s appeal is allowed

ITA 6650/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Sept 2016AY 2005-06

Bench: Shri H.S. Sidhushri Amit Jain, Vs. Ito, Ward-1 Anandi Mai Bhawan, Rishikesh 12, Lajpat Rai Road, Rishikesh (Pan: Adrpj3989P) (Appellant) (Respondent)

For Appellant: Sh. Suriya Kishan Juneja CAFor Respondent: Sh. FR Meena, Sr. DR

Section 143(1)Section 143(2)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC-3’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER SHRI AMIT JAIN, VS. ITO, WARD-1 ANANDI MAI BHAWAN, RISHIKESH 12, LAJPAT RAI ROAD, RISHIKESH (PAN: ADRPJ3989P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Sh. Suriya Kishan Juneja CA DEPARTMENT BY: Sh. FR Meena, Sr. DR Date of hearing : 23-08-2016 Date of Order : 02-09-2016 ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 12.10.2015 passed by the Ld. CIT(A), Dehradun relevant to assessment year 2005-06. 2. The grounds raised by the Assessee read as under:- 1. Tha…

ITO, WARD - 56(4), KOLKATA, KOLKATA vs. M/S. NOPANY & SONS, KOLKATA

In the result, assessee’s appeal is allowed

ITA 1621/KOL/2011[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 127Section 142(1)Section 143(2)Section 143(3)Section 292B

…of the appellant since it is applicable only from A. Y. 2008-09 onwards. 7.3 The aforesaid contention of the appellant is supported by the Hon 'ble Delhi decision in the case of KUBER TOBACCO PRODUCTS (P) LTD. v. COMMISSIONER OF INCOME TAX (2009) reported in 120 TTJ 577. In the said case, the Special Bench of Delhi Tribunal placing reliance on the decision of the Apex. Court in the case of KARIMTHARUVI TEA ESTATE LTD. v. STATE OF KERALA [1966]60 ITR 262 (SC) observed as under: "If the present issue is considered in the light 0/ the above decision 0/ Hon'ble Supreme Court, then, it has to be held that s.292BB is…

M/S. NOPANY & SONS,KOLKATA vs. ITO, WARD - 56(4), KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 1301/KOL/2011[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 127Section 142(1)Section 143(2)Section 143(3)Section 292B