M/s. Alok Mittal v. DCIT

167 ITD 325Income Tax Appellate Tribunal2017#23003 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2022 to 2023.

Judgments citing M/s. Alok Mittal v. DCIT

Garud Credit & Holding Pvt Ltd, Kolkata vs. I.T.O WD - 9(2), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1270/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 May 2023AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 1270/Kol/2013 Assessment Year: 2009-2010 Garud Credit & Holding Pvt. Limited,.........Appellant D.J. Shah & Co., 2, Elgin Road, Kolkata-700020 [Pan: Aaacg9791P] -Vs.- Income Tax Officer,.................................Respondent Ward-9(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Veekaas S. Sharma, Ca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 06, 2023 Date Of Pronouncing The Order : May 01, 2023 O R D E R

Section 133(6)Section 147Section 148Section 263Section 35DSection 68

…e High Court of 2 – 6 Hotels (P) Ltd. (Cal). Calcutta PCIT vs. Akzo Noble (2018) 2 NYPCTR The Hon’ble High Court of 7 India Ltd. 708 (Cal) Calcutta ACIT &Anr. (2010) 321 ITR 0362 The Hon’ble Supreme 8 – 13 vs. Hotel Blue Moon Court Alok Mittal vs. DCIT (2017) 167 ITD 325 The Hon’ble ITAT, 14 – 17 (Kol) Kolkata Bench CIT vs. Sri Moins The Hon’ble High Court of 18 – 28 Iqbal Allahabad PCIT-1 vs. M/s ITA The Hon’ble High Court of 29 – 33 Consortium Nussli No.62/2022dated Delhi Comfort Net 24.03.2022 Argument:- Non issuance of notice u/s 143(2) renders the assessment non est PCIT vs. Silver Line (2016) 383 ITR 455 Th…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Indrani Prasad, New Delhi

In the result, the appeal is treated as allowed”

ITA 467/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)
Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

…. Electronics Asia Pte Ltd. (supra]. In view of the above) we hereby quash the order Of the Assessing Officer, which was made without issue of notice under section 143{2] of the Act”. 6.1.7 The Hon'ble ITAT, Kolkata Bench, in case of M/s. Alok Mittal VS DCIT 167 ITD 325 (Kolkata Trib) held as under: (6. As regards the preliminary issue raised in the additional ground no. 2, the ld. counsel for the assessee has submitted that no notice was issued by the Assessing Officer under section 143{2] before passing the order under section 143(3}I 14 7 and in the absence of issue of such statutory notice) the assessment m…

Indrani Prasad, New Delhi vs. Asst. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, the appeal is treated as allowed”

ITA 409/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)
Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

…. Electronics Asia Pte Ltd. (supra]. In view of the above) we hereby quash the order Of the Assessing Officer, which was made without issue of notice under section 143{2] of the Act”. 6.1.7 The Hon'ble ITAT, Kolkata Bench, in case of M/s. Alok Mittal VS DCIT 167 ITD 325 (Kolkata Trib) held as under: (6. As regards the preliminary issue raised in the additional ground no. 2, the ld. counsel for the assessee has submitted that no notice was issued by the Assessing Officer under section 143{2] before passing the order under section 143(3}I 14 7 and in the absence of issue of such statutory notice) the assessment m…