Madhucon Projects Ltd. v. CCE for Settlement Commission

72 Taxmann.com 71High Court2016#7498 most cited

What is Madhucon Projects Ltd. v. CCE for Settlement Commission authority for?

Different expressions within a statute must be interpreted to have distinct meanings. This principle is relevant to understanding the definition of 'specified previous year' under Section 271AAB of the Income Tax Act, particularly concerning the phrase 'in which search was conducted'.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2019.

Also referred to as

Madhucon Projects Ltd. v. CCE for Settlement Commission · Section 271AAB · specified previous year · search · penalty · interpretation of statutes · different expressions · Income Tax Act

Judgments citing Madhucon Projects Ltd. v. CCE for Settlement Commission

M/S V.A.R.Alloy & Steel Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

ITA 30/KOL/2017[2007-08]Status: DisposedITAT Kolkata24 Apr 2019AY 2007-08

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

ACIT, Central Circle-2(3), Kolkata vs. Shri Sanjay Dhingra, New Delhi

ITA 234/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle-2(3), Kolkata vs. Shri Sidhant Gupta, New Delhi

ITA 232/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle - 2(3), Kolkata vs. Shri Murarilal Agarwal, Kolkata

ITA 2293/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

DCIT, Central Circle-1(4), Kolkata vs. M/S Alissa Nirmans Pvt. Ltd., Kolkata

ITA 226/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

DCIT, Central Circle-1(4), Kolkata vs. M/S Pasupati Commerce Pvt. Ltd., Kolkata

ITA 225/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

DCIT, Central Circle-1(4), Kolkata vs. M/S Chand Tie-Up Pvt. Ltd., Kolkata

ITA 224/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

DCIT, Central Circle-1(4), Kolkata vs. M/S Indradev Vyapaar Pvt. Ltd., Kolkata

ITA 223/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

DCIT, Central Circle-1(4), Kolkata vs. M/S Ashara Vinimay Pvt. Ltd., Kolkata

ITA 214/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

ACIT, Central Circle - 2(3), Kolkata vs. Kamalesh Agarwal, Kolkata

ITA 1535/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle-2(3), Kolkata vs. Shri Ramautar Grourisaria, Kolkata

ITA 153/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.214/Kol/2017 & C.O. No.29/Kol/2017 (a/o ITA No.214/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-1(4), M/s Akashara Vinimay बनाम 3rd Floor, Aayakar Bhawan Pvt. Ltd., 2nd, Floor, 7, / Poorva, 110, Shanti Pally, V/s. Waterloo Street, Kolkata-107 Kolkata-7000 069 [PAN No.AAFCA 4777 L] .. अपीलाथ" /Appellant ""यथ" /Respondent/ "तया"ेपक /Co-objector ITA No.153/Kol/2017 & C.O. No.24/Kol/2017 (a/o ITA No.153/Kol/…

ACIT, Central Circle - 2(3), Kolkata vs. Dilip Kumar Modi, Kolkata

ITA 1485/KOL/2017[2014-15]Status: DisposedITAT Kolkata24 Apr 2019AY 2014-15

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Calcutta Industrial Supply Corp., Kolkata

ITA 1610/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Ambey Mining Pvt. Ltd., Kolkata

ITA 1607/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Aka Logistics Pvt. Ltd., Kolkata

ITA 1604/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

Madhucon Projects Ltd. v. CCE for Settlement Commission (72 Taxmann.com 71) — Cited in 15 Judgments | BharatTax