Lalji Haridas v. ITO

43 ITR 387Supreme Court of India1961#367 most cited

What is Lalji Haridas v. ITO authority for?

When an assessing authority is uncertain about the true ownership of funds or in whose hands income should be assessed, it can frame a protective assessment to safeguard the Revenue's interest. Such protective assessments remain valid until the substantive assessment is finalized.

238

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

Lalji Haridas v. ITO · protective assessment · substantive assessment · uncertainty of ownership · doubt as to assessee · safeguarding revenue · Section 143(3) · Section 147 · Section 153C · Section 68 · assessment procedure

Sections most often in play

Section 143(3)Section 132Section 147Section 148Section 68Section 132(4)Section 153CSection 69A

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)substantive assessmentprotective assessmentcommercial substancesection 10(22)section 12aa(1)(b)section 12aa(1)section 10(26)section 61section 159section 13(1)(d)

Judgments citing Lalji Haridas v. ITO

DCIT, CC-VII, Kolkata vs. M/S Nalimbur Suppliers Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 526/KOL/2014[2005-2006]Status: DisposedITAT Kolkata08 May 2019AY 2005-2006

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs M/S. Dcit, Nalimbur Suppliers Central Circle-Vii, Pvt.Ltd., P-41, Princep Aayakar Bhawan, Poorva, Street, , Kolkata-700072. 110, Shantipally, Pan-Aaacn8584F Kolkata-700107. (Appellant) (Resondent) Appellant By Sh. A.K.Nayak, Cit Dr Respondent By None Date Of Hearing 27.03.2019 Date Of Pronouncement 08.05.2019

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - 1, Kolkata vs. M/S Lyton Consultancy (P) Ltd, Kolkata

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 661/KOL/2013[2008-2009]Status: DisposedITAT Kolkata08 May 2019AY 2008-2009

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs Dcit, M/S. Lyton Consultancy (P.) Ltd., Central Circle-I, 4A, Ganpat Gangla Road, 110, Shantipally, Kolkata-700007. Kolkata-700107. Pan-Aaacl5926D (Appellant) (Resondent) Appellant By Sh. A.K.Nayak, Cit Dr Respondent By Sh.Subhas Agarwal, Adv. Date Of Hearing 25.03.2019 Date Of Pronouncement 08.05.2019 Order Per S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kolkata vs. M/S Dabriwal Investment & Financiers Pvt Ltd, Kolkata

In the result, both appeals of the Revenue are allowed for statistical purposes

ITA 517/KOL/2013[2008-2009]Status: DisposedITAT Kolkata08 May 2019AY 2008-2009

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kolkata vs. M/S Dabriwal Investment & Financiers Pvt Ltd, Kolkata

In the result, both appeals of the Revenue are allowed for statistical purposes

ITA 515/KOL/2013[2006-07]Status: DisposedITAT Kolkata08 May 2019AY 2006-07

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Cube Trafin Pvt Ltd, Kolkata

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 491/KOL/2013[2008-2009]Status: DisposedITAT Kolkata08 May 2019AY 2008-2009

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs M/S. Cube Trafin Pvt.Ltd., Dcit, Central Circle-Vii, 39, Kali Krishna Tagore St., Aayakar Bhawan, Poorva, Kolkata-700007. 110, Shantipally, Pan-Aabcc0768M Kolkata-700107. (Appellant) (Resondent) Appellant By Sh. A.K.Nayak, Cit Dr Respondent By Sh.Subhas Agarwal, Adv. Date Of Hearing 25.03.2019 Date Of Pronouncement 08.05.2019

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T Cir - VII, Kolkata vs. M/S Kanodia Vyapaar Pvt Ltd, Kolkata

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 771/KOL/2013[2008-2009]Status: DisposedITAT Kolkata10 Apr 2019AY 2008-2009

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ited doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Mainak Vanijya Pvt Ltd, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 496/KOL/2013[2007-08]Status: DisposedITAT Kolkata10 Apr 2019AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Mainak Vanijya Pvt Ltd, Kolkata

In the result, the appeals of the Revenue are treated as allowed for statistical purposes

ITA 495/KOL/2013[2006-07]Status: DisposedITAT Kolkata10 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Macro Leafin Pvt Ltd, Kolkata

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 492/KOL/2013[2008-2009]Status: DisposedITAT Kolkata10 Apr 2019AY 2008-2009

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…assessed, the assessing authority is entitled to have recourse to I.T.A. No. 492/KOL/2013 Assessment Year: 2008-2009 M/s. Macro Leafin Pvt. Limited make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Clix Securities Pvt Ltd, Kolkata

In the result, all the three appeals of the Revenue are treated as allowed for statistical purposes

ITA 1196/KOL/2013[2008-09]Status: DisposedITAT Kolkata10 Apr 2019AY 2008-09

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kol, Kolkata vs. M/S Clix Securities Pvt Ltd, Kolkata

In the result, all the three appeals of the Revenue are treated as allowed for statistical purposes

ITA 1195/KOL/2013[2007-08]Status: DisposedITAT Kolkata10 Apr 2019AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

D.C.I.T CC - VII, Kolkata vs. M/S Clix Securities Pvt Ltd, Kolkata

In the result, all the three appeals of the Revenue are treated as allowed for statistical purposes

ITA 1194/KOL/2013[2006-2007]Status: DisposedITAT Kolkata10 Apr 2019AY 2006-2007

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive assessment fails, it is protective assessment which is to be…

DCIT, Central Circle - VII, Kolkata vs. M/S. Shyam Stocks & Financiers Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue for A

ITA 403/KOL/2011[2007-08]Status: DisposedITAT Kolkata10 Apr 2019AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the 4 I.T.A. Nos. 402 & 403/KOL/2011 Assessment Years: 2006-07 & 2007-08 M/s. Shyam Stocks & Financiers Pvt. Limited Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the su…

DCIT, Central Circle - VII, Kolkata vs. M/S. Shyam Stocks & Financiers Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue for A

ITA 402/KOL/2011[2006-07]Status: DisposedITAT Kolkata10 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the 4 I.T.A. Nos. 402 & 403/KOL/2011 Assessment Years: 2006-07 & 2007-08 M/s. Shyam Stocks & Financiers Pvt. Limited Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the su…

M/S. Mrigiya Electronics Pvt. Ltd., Kolkata vs. ACIT, CC-VII, Kolkata

In the result, the appeal of the assessee is dismissed and both appeals of the Revenue are allowed for statistical purposes

ITA 153/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Apr 2019AY 2007-2008

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs Acit, M/S. Mrigiya Electronics Pvt.Ltd., P-41, Princep Street, Central Circle-Vii, Kolkata-700001. Aayakar Bhawan, Purva, Pan-Aabcm6918M 110, Shantipally, Kolkata-700107 (Appellant) (Resondent) Vs M/S. Acit, Mrigiya Electronics Central Circle-3(1), Industries P.Ltd., P-41, Aayakar Bhawan, Poorva, Princep Street, 110, Shantipally, Kolkata-700001. Kolkata-700107. Pan-Aabcm6918K (Appellant) (Resondent) Vs M/S. Dcit, Mrigiya Electronics Central Circle-Vii, P.Ltd., P-41, Princep Street, Aayakar Bhawan, Poorva, Kolkata-700001. Pan-Aabcm6918K 110, Shantipally, Kolkata-700107. (Appellant) (Resondent) Appellant By None Respondent By Sh.A.K.Nayak, Cit Dr Date Of Hearing 26.03.2019 Date Of Pronouncement 05.04.2019 Order Per S.S. Viswanethra Raviall These Three Appeals Above Filed By The Assessee & The Revenue Against Separate Orders Dated 14.11.2014, 14.11.2014 & 28.03.2013 Passed By Cit(A)-1, Kolkata For Ay & 2007-08, 2007-08 & 2008-09 Respectively.

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive ITA No.153 & 116/Kol/2015 & 1867/Kol/2013 (ASSESSMENT YEAR-2…

ACIT, CC-3(1), Kolkata vs. M/S. Mrigiya Electronics Industries (P) Ltd., Kolkata

In the result, the appeal of the assessee is dismissed and both appeals of the Revenue are allowed for statistical purposes

ITA 116/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Apr 2019AY 2007-2008

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs Acit, M/S. Mrigiya Electronics Pvt.Ltd., P-41, Princep Street, Central Circle-Vii, Kolkata-700001. Aayakar Bhawan, Purva, Pan-Aabcm6918M 110, Shantipally, Kolkata-700107 (Appellant) (Resondent) Vs M/S. Acit, Mrigiya Electronics Central Circle-3(1), Industries P.Ltd., P-41, Aayakar Bhawan, Poorva, Princep Street, 110, Shantipally, Kolkata-700001. Kolkata-700107. Pan-Aabcm6918K (Appellant) (Resondent) Vs M/S. Dcit, Mrigiya Electronics Central Circle-Vii, P.Ltd., P-41, Princep Street, Aayakar Bhawan, Poorva, Kolkata-700001. Pan-Aabcm6918K 110, Shantipally, Kolkata-700107. (Appellant) (Resondent) Appellant By None Respondent By Sh.A.K.Nayak, Cit Dr Date Of Hearing 26.03.2019 Date Of Pronouncement 05.04.2019 Order Per S.S. Viswanethra Raviall These Three Appeals Above Filed By The Assessee & The Revenue Against Separate Orders Dated 14.11.2014, 14.11.2014 & 28.03.2013 Passed By Cit(A)-1, Kolkata For Ay & 2007-08, 2007-08 & 2008-09 Respectively.

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive ITA No.153 & 116/Kol/2015 & 1867/Kol/2013 (ASSESSMENT YEAR-2…

D.C.I.T CC - VII, Kolkata vs. M/S Mrigiya Electronics( P) Ltd, Kolkata

In the result, the appeal of the assessee is dismissed and both appeals of the Revenue are allowed for statistical purposes

ITA 1867/KOL/2013[2008-09]Status: DisposedITAT Kolkata05 Apr 2019AY 2008-09

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs Acit, M/S. Mrigiya Electronics Pvt.Ltd., P-41, Princep Street, Central Circle-Vii, Kolkata-700001. Aayakar Bhawan, Purva, Pan-Aabcm6918M 110, Shantipally, Kolkata-700107 (Appellant) (Resondent) Vs M/S. Acit, Mrigiya Electronics Central Circle-3(1), Industries P.Ltd., P-41, Aayakar Bhawan, Poorva, Princep Street, 110, Shantipally, Kolkata-700001. Kolkata-700107. Pan-Aabcm6918K (Appellant) (Resondent) Vs M/S. Dcit, Mrigiya Electronics Central Circle-Vii, P.Ltd., P-41, Princep Street, Aayakar Bhawan, Poorva, Kolkata-700001. Pan-Aabcm6918K 110, Shantipally, Kolkata-700107. (Appellant) (Resondent) Appellant By None Respondent By Sh.A.K.Nayak, Cit Dr Date Of Hearing 26.03.2019 Date Of Pronouncement 05.04.2019 Order Per S.S. Viswanethra Raviall These Three Appeals Above Filed By The Assessee & The Revenue Against Separate Orders Dated 14.11.2014, 14.11.2014 & 28.03.2013 Passed By Cit(A)-1, Kolkata For Ay & 2007-08, 2007-08 & 2008-09 Respectively.

Section 131Section 143(3)

…ase a doubt or ambiguity about real entity in whose hands a particular income is to be assessed, the assessing authority is entitled to have recourse to make a protective assessment. As held by the Hon’ble Supreme Court in the case of Lalji Haridas –vs.- ITO (43 ITR 387), the Officer may, when in doubt, to safeguard the interest of the revenue can assess it in more than one hand but this procedure can be permitted only at the stage of assessment. Protective assessment becomes redundant when the substantive assessment becomes final and if the substantive ITA No.153 & 116/Kol/2015 & 1867/Kol/2013 (ASSESSMENT YEAR-2…

DCIT, Cen. Cir-VII, Kolkata vs. M/S N. K. P. Holdings Pvt. Ltd., Kolkata

Accordingly, the Ground no. 4 raised by the revenue in ITA No. 180/Kol/2014 is dismissed

ITA 364/KOL/2014[2008-2009]Status: DisposedITAT Kolkata03 Apr 2019AY 2008-2009

Bench: Shri Aby. T. Varkey & Shri M. Balaganeshi.T.A. No.180/Kol/2014 (Assessment Year 2008-09) D.C.I.T, C.C-Vii, M/S. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [Pan : Aabcp8186E]

Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, Kolkata (Bench – “B”) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.180/Kol/2014 (Assessment year 2008-09) D.C.I.T, C.C-VII, M/s. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [PAN : AABCP8186E] (Revenue/Department) .. (Assessee) & I.T.A. Nos.362 to 364/Kol/2014 (Assessment years 2006-07, 2007-08 & 2008-09 respectively) D.C.I.T, C.C-VII, M/s. N.K.P.Holdings Pvt. Ltd. Kolkata -Vs- [PAN :AABCN0577B] (Revenue/Department) .. (Assessee) For the Revenue/Department Shri A. K. Singh, CIT-DR. For the Assessee Shri Suba…

DCIT, Cen. Cir-VII, Kolkata vs. M/S N. K. P. Holdings Pvt. Ltd., Kolkata

Accordingly, the Ground no. 4 raised by the revenue in ITA No. 180/Kol/2014 is dismissed

ITA 363/KOL/2014[2007-2008]Status: DisposedITAT Kolkata03 Apr 2019AY 2007-2008

Bench: Shri Aby. T. Varkey & Shri M. Balaganeshi.T.A. No.180/Kol/2014 (Assessment Year 2008-09) D.C.I.T, C.C-Vii, M/S. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [Pan : Aabcp8186E]

Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, Kolkata (Bench – “B”) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.180/Kol/2014 (Assessment year 2008-09) D.C.I.T, C.C-VII, M/s. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [PAN : AABCP8186E] (Revenue/Department) .. (Assessee) & I.T.A. Nos.362 to 364/Kol/2014 (Assessment years 2006-07, 2007-08 & 2008-09 respectively) D.C.I.T, C.C-VII, M/s. N.K.P.Holdings Pvt. Ltd. Kolkata -Vs- [PAN :AABCN0577B] (Revenue/Department) .. (Assessee) For the Revenue/Department Shri A. K. Singh, CIT-DR. For the Assessee Shri Suba…

DCIT, Cen. Cir-VII, Kolkata vs. M/S N. K. P. Holdings Pvt. Ltd., Kolkata

Accordingly, the Ground no. 4 raised by the revenue in ITA No. 180/Kol/2014 is dismissed

ITA 362/KOL/2014[2006-2007]Status: DisposedITAT Kolkata03 Apr 2019AY 2006-2007

Bench: Shri Aby. T. Varkey & Shri M. Balaganeshi.T.A. No.180/Kol/2014 (Assessment Year 2008-09) D.C.I.T, C.C-Vii, M/S. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [Pan : Aabcp8186E]

Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, Kolkata (Bench – “B”) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.180/Kol/2014 (Assessment year 2008-09) D.C.I.T, C.C-VII, M/s. Platinum Commerce Pvt. Ltd. Kolkata -Vs- [PAN : AABCP8186E] (Revenue/Department) .. (Assessee) & I.T.A. Nos.362 to 364/Kol/2014 (Assessment years 2006-07, 2007-08 & 2008-09 respectively) D.C.I.T, C.C-VII, M/s. N.K.P.Holdings Pvt. Ltd. Kolkata -Vs- [PAN :AABCN0577B] (Revenue/Department) .. (Assessee) For the Revenue/Department Shri A. K. Singh, CIT-DR. For the Assessee Shri Suba…