New Delhi Municipal Council v. Minosha India Ltd.

138 Taxmann.com 73Supreme Court of India2022#4138 most cited

What is New Delhi Municipal Council v. Minosha India Ltd. authority for?

The moratorium period under the Insolvency and Bankruptcy Code, 2016, will be excluded when calculating the limitation period for proceedings involving a corporate debtor. The Assessing Officer can seek re-institution of an appeal if the resolution process concludes.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

New Delhi Municipal Council v. Minosha India Ltd. · section 60(6) IBC · moratorium period exclusion · limitation for corporate debtor · appeal restoration · insolvency proceedings · corporate debtor limitation · IBC · IT Act · Supreme Court

Sections most often in play

Section 178(6)Section 250Section 14Section 143(3)Section 148Section 238Section 31Section 115JB

Issues it is cited on

section 178(6)section 33(5)section 14(1)(a)section 178section 238section 31(1)section 14(1)section 60section 52statutory duessection 31section 17

Judgments citing New Delhi Municipal Council v. Minosha India Ltd.

DCIT,CIRCLE-5(1), KOLKATA, KOLKATA vs. HINDUSTHAN NATIONAL GLASS AND INDUSTRIESLIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed as being infructuous

ITA 338/KOL/2024[2011-12]Status: DisposedITAT Kolkata31 Dec 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 148ASection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 338/KOL/2024 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata Hindusthan National Glass Vs. And Industries Limited (Appellant) (Respondent) PAN: AAACH7557G Appearances: Department represented by : Sandip Sarkar, JCIT, Sr. DR. Assessee represented by : Akkal Dudhwewala, FCA. Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against…

ITO, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , KOLKATA.

In the result, both the appeals filed by the Revenue are dismissed as infructuous

ITA 665/KOL/2023[2014-15]Status: DisposedITAT Kolkata31 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 664 & 665/KOL/2023 Assessment Year: 2013-14 & 2014-15 I.T.O, Ward-8(2), Kolkata M/s. Sarga Hotel Private Limited Vs. (Appellant) (Respondent) PAN: AAICS3034R Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT(THE LD. DR). Date of concluding the hearing : 30-December-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the Revenue are against t…

M/S IMPEX FERRO TECH LTD.,KOLKATA vs. A.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1640/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

D.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA vs. M/S IMPEX FERRO TECH LTD., KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1521/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 293/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 292/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 470/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 152/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

ITA 899/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Oct 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

ITA 1145/KOL/2018[2013-14]Status: DisposedITAT Kolkata03 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2013-14 McNally Sayaji Engineering Deputy Commissioner of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. AA II/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (PAN: AACCS5491A) (Appellant) (Respondent) Present for: Appellant by : Shri Abhishek Sureka, AR Respondent by : Shri Rakesh Kumar Das, CIT, DR Shri Vineet Kumar, Addl. CIT,…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1801/KOL/2018[2011-12]Status: DisposedITAT Kolkata09 Aug 2024AY 2011-12

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1141/KOL/2018[2010-11]Status: DisposedITAT Kolkata09 Aug 2024AY 2010-11

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1140/KOL/2018[2009-10]Status: DisposedITAT Kolkata09 Aug 2024AY 2009-10

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1139/KOL/2018[2008-09]Status: DisposedITAT Kolkata09 Aug 2024AY 2008-09

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

SRS REAL ESTATE LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

ITA 6114/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaassessment Year: 2014-15 Srs Real Infrastructure Ltd., Vs Dcit, C/O Srs Mall, 3Rd Floor, Sec.12, Cc-Ii, Faridabad, Faridabad. Haryana – 121 001. Pan: Aabcm2396R Assessment Year: 2014-15 Srs Real Estate Ltd., Vs. Dcit, Srs Multiplex, City Centre, Cc-Ii, Sec.12, Faridabad. Faridabad, Haryana – 121 001. Pan: Aajcs5656C

For Appellant: Shri Shrey Jain, AdvocateFor Respondent: Shri Ravi Kant Choudhary, Sr. DR
Section 12Section 14Section 143(3)Section 238Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 SRS Real Infrastructure Ltd., Vs DCIT, C/o SRS Mall, 3rd Floor, Sec.12, CC-II, Faridabad, Faridabad. Haryana – 121 001. PAN: AABCM2396R Assessment Year: 2014-15 SRS Real Estate Ltd., Vs. DCIT, SRS Multiplex, City Centre, CC-II, Sec.12, Faridabad. Faridabad, Haryana – 121 001. PAN: AAJCS5656C (Appellant) (Respondent) Assessee by : Shri Shrey Jain, Advocate Revenue by : Shri Ravi Kant Choudhary, Sr. DR Date of Hearing : 13.06.2024 Date of Pr…

SRS REAL INFRASTRUCTURE LTD.,FARIDABAD vs. DCIT CC-II, FARIDABAD

ITA 6113/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaassessment Year: 2014-15 Srs Real Infrastructure Ltd., Vs Dcit, C/O Srs Mall, 3Rd Floor, Sec.12, Cc-Ii, Faridabad, Faridabad. Haryana – 121 001. Pan: Aabcm2396R Assessment Year: 2014-15 Srs Real Estate Ltd., Vs. Dcit, Srs Multiplex, City Centre, Cc-Ii, Sec.12, Faridabad. Faridabad, Haryana – 121 001. Pan: Aajcs5656C

For Appellant: Shri Shrey Jain, AdvocateFor Respondent: Shri Ravi Kant Choudhary, Sr. DR
Section 12Section 14Section 143(3)Section 238Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 SRS Real Infrastructure Ltd., Vs DCIT, C/o SRS Mall, 3rd Floor, Sec.12, CC-II, Faridabad, Faridabad. Haryana – 121 001. PAN: AABCM2396R Assessment Year: 2014-15 SRS Real Estate Ltd., Vs. DCIT, SRS Multiplex, City Centre, CC-II, Sec.12, Faridabad. Faridabad, Haryana – 121 001. PAN: AAJCS5656C (Appellant) (Respondent) Assessee by : Shri Shrey Jain, Advocate Revenue by : Shri Ravi Kant Choudhary, Sr. DR Date of Hearing : 13.06.2024 Date of Pr…

M/S. GUJARAT NRE COKE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA

In the result, appeals filed by the Revenue and by the Assessee are dismissed

ITA 203/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: N o n eFor Respondent: Shri G. Hukugha Sema, CIT
Section 10Section 143(3)Section 144C(3)Section 178Section 238Section 33Section 33(5)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Gujarat NRE Coke Ltd. Deputy Commissioner of Block-C, 5th Floor, 22, Camac Income Tax, Circle-8(1), Vs Street, Kolkata-700016. Kolkata. (PAN: AABCG6225H) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 11.01.2023 Date of Pronouncement : 28.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-22, Kolkat…

VASAN HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ACIT,CC-2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 266/CHNY/2021[2016-17]Status: FixedITAT Chennai28 Nov 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

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New Delhi Municipal Council v. Minosha India Ltd. (138 Taxmann.com 73) — Cited in 28 Judgments | BharatTax