Ltd. v. DCIT &Anr. (supra) The Hon'ble Calcutta High Court

239 CTR 82High Court2011#20026 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 43(5)Section 139 Section 148 Section 250

Judgments citing Ltd. v. DCIT &Anr. (supra) The Hon'ble Calcutta High Court

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. M/S Cholamandalam Investment & Finance Company Ltd, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 2836/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Mr. Ajith Kumar Jain CA & Mr. Kunal Shah, CAFor Respondent: Mr. R. Clement Ramesh Kumar, CIT &

Section 143(3)Section 250Section 43(5)

…sment proceedings. In this connection the Ld.AR placed reliance on below judicial precedents The Hon’ble Bombay High Court in the case of Asian Paints - Ltd. v. DCIT &Anr. (supra) The Hon'ble Calcutta High Court in the case of Amrit Feeds - Ltd v. ACIT [2011] 239 CTR 82 (Cal) Assessment made after making detailed enquiries – Reassessment • cannot be made Wherein it was held that assessing officer had allowed a deduction after making inquiries and considering the reply of the assessee, then the subsequent withdrawal of the same under Section 148 amounts to change of opinion which is invalid In this connection the…

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. Cholamandalam Investment and Finance Company Limited, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 2820/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Apr 2025AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Mr. Ajith Kumar Jain CA & Mr. Kunal Shah, CAFor Respondent: Mr. R. Clement Ramesh Kumar, CIT &

Section 143(3)Section 250Section 43(5)

D.C.I.T., Circle-11(1), Kolkata vs. Turtle Ltd., Howrah

In the result, the appeal of the revenue is dismissed

ITA 2620/KOL/2019[2012-13]Status: DisposedITAT Kolkata23 Feb 2022AY 2012-13

Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]

Section 139Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 3

…1 Turtle Ltd. AY: 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Girish Agrawal, AM] I.T.A. No. 2620/Kol/2019 Assessment Year: 2012-13 DCIT, Circle-11(1), Kolkata Vs. Turtle Ltd. (PAN: AABCT 1375 R) Appellant Respondent Date of Hearing (virtual) 02.02.2022 Date of Pronouncement 23.02.2022 For the Appellant Shri Manish Tiwari, FCA For the Respondent Md. Ghayas Uddin, CITDR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the revenue against the order of Ld. CIT(A)-4, Kolkata dated 02.09.2019 for AY 2012-13. 2. The first ground of the revenue i…

DCIT, Cir-11, Kolkata vs. M/S Century Plyboards (India) Ltd., Kolkata

In the result ITA No.2307/Kol/2013 is dismissed

ITA 2306/KOL/2013[2007-08]Status: DisposedITAT Kolkata13 Jul 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri D.S.Damle, FCAFor Respondent: Shri G.Mallikarjuna,,CIT,DR

Section 143(3)Section 147Section 148Section 14ASection 288ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] ITA Nos.2306&2307/Kol/2013 Assessment Years : 2007-08 & 2008-09 D.C.I.T., Circle-11, .-versus- M/s.Century Plyboards (India)Ltd. Kolkata Kolkata (PAN:AABCC 1682 J) (APPELLANT ) (RESPONDENT) C.O.Nos.135&136/Kol/2013 A/o ITA No.2306/2013 Assessment Year : 2007-08 M/s. Century Plyboards (India)Ltd. -versus- D.C.I.T., Circle-11, Kolkata Kolkata (PAN AABCC 1682 J) (CROSS OBJECTOR) (RESPONDENT) For the Department : Shri G.Mallikarjuna,,CIT,DR For the Assessee : Shri D.S.Damle, FCA Date of Hearin…