Kusumlata Sonthalia v. Pr. CIT (ITAT Kolkata)

82 ITR (Trib) 382Income Tax Appellate Tribunal2020#25709 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2022.

Judgments citing Kusumlata Sonthalia v. Pr. CIT (ITAT Kolkata)

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 154/RJT/2016[2008-09]Status: DisposedITAT Rajkot25 Mar 2022AY 2008-09
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263

…ion to pages 11-12 of the paper book and submitted that the issues raised in the assessment order passed pursuant to search proceedings were the same as at the time of original assessment. The assessee placed reliance on the case of Kusumlata Santhalia (2020) 82 ITR (Trib) 382 (ITAT Kolkata) wherein the ITAT Kolkata Bench held that when the original assessment was completed prior to the date of search and no incriminating documents were found during search, Statute does not confer any power to justify findings on completed assessment. 4.5 The ld. Departmental Representative placed reliance on the observations of…

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 153/RJT/2016[2007-08]Status: DisposedITAT Rajkot25 Mar 2022AY 2007-08
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263

…ion to pages 11-12 of the paper book and submitted that the issues raised in the assessment order passed pursuant to search proceedings were the same as at the time of original assessment. The assessee placed reliance on the case of Kusumlata Santhalia (2020) 82 ITR (Trib) 382 (ITAT Kolkata) wherein the ITAT Kolkata Bench held that when the original assessment was completed prior to the date of search and no incriminating documents were found during search, Statute does not confer any power to justify findings on completed assessment. 4.5 The ld. Departmental Representative placed reliance on the observations of…

Sh. Surinder Pal Singh, Ludhiana vs. Pr.CIT-1, Ludhiana

In the result, appeal of the assessee is allowed

ITA 57/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh31 Jan 2022AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT
Section 142(1)Section 143(3)Section 263Section 263(1)

…. Ltd. (2020) 425 ITR 272 (Mad.) • CIT Vs. Late Shri Vijay Kumar Koganti Through LR Smt. Brundavani Koganti (2020) 195 DTR (Mad) 428, • Pr. CIT Vs. N.K. Proteins Ltd. reported in (2020) 429 ITR 493 (Guj) • Kusumlata Sonthalia Vs. Pr. CIT (ITAT Kolkata) (2020) 82 ITR (Trib) 382 • Narain SinglaVs PCIT ITA No. 427/Chd/2015 Chd-Trib order dated 31/08/2015 • CIT Vs Anil Kumar Sharma 335ITR 83 Delhi-HC. • PromodKasharichand Shah Vs. Pr. CIT, Valsad in ITA No. 43/SR/2018 order dt. 16/03/2021 • M/s Unipro Techno Infrastructure vsPr CIT in ITA No. 749/Chd/2018 order dated 29.01.2020 (Chd Bench) • ShriVarinder Kumar Gupta…

Kusumlata Sonthalia v. Pr. CIT (ITAT Kolkata) (82 ITR (Trib) 382) — Cited in 3 Judgments | BharatTax