PCIT v. Britannia Industries Ltd.

396 ITR 677High Court2017#1587 most cited

What is PCIT v. Britannia Industries Ltd. authority for?

An assessee is entitled to raise additional grounds of appeal before the appellate authorities, including the Tribunal or High Court, provided such grounds are purely legal in nature and arise from facts already available on record.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Britannia Industries Ltd. · Britannia Industries · additional ground of appeal · raising new legal ground · appellate authorities · ITAT · High Court · facts on record · assessment procedure · Section 143(2) · Section 147 · Section 263

Also reported as

145 Taxmann.com 618

Sections most often in play

Section 143(3)Section 143(2)Section 147Section 148Section 1961Section 144Section 68Section 263

Issues it is cited on

section 119(2)(a)section 147ofsection 10(26)revision u/s 263section 119(2)section 139(5)complete scrutinypreponderance of probabilitysection 119section 151asection 40a(3)limited scrutiny

Judgments citing PCIT v. Britannia Industries Ltd.

Lalan Kumar, Bhagalpur vs. ACIT CC 3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 585/PAT/2024[2016-17]Status: DisposedITAT Patna28 Nov 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Vishal Kumar, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 153D

…ndia Ltd. Vs CIT in 187 ITR 688, ii) National Thermal ITA Nos.584 to590 /PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 3.2. Since, the issue raised before us are not raised before the first appellate authority by the assessee therefore, this additional grounds are restored to the file of the learned CIT (A) with a direction to decide the same after affording reasonable opportunity of hearing t…

Shri Likha Saaya, Nirjili vs. Income Tax Officer, Ward- North Lakhimpur., Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 50/GTY/2021[2011-12]Status: DisposedITAT Guwahati06 Nov 2025AY 2011-12

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore we are inclined to admit the same for adjudication. 16. On the arguments of the ld DR that the assessee has not challenged the revisionary order passed u/s 263 of the Act by ld PCIT which has attained finality and therefore the additional ground raised by the assessee challenging the said order is not maintainable. However we ar…

Shri Likha Saaya, Nirjili vs. Income Tax Officer, Ward- North Lakhimpur., Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore we are inclined to admit the same for adjudication. 16. On the arguments of the ld DR that the assessee has not challenged the revisionary order passed u/s 263 of the Act by ld PCIT which has attained finality and therefore the additional ground raised by the assessee challenging the said order is not maintainable. However we ar…

Goutam Dey, North 24-Pgs vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2068/KOL/2024[2017-2018]Status: DisposedITAT Kolkata16 Oct 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

Section 143(2)

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 04. The Id. Counsel for the assessee submitted that the said ground is purely a legal issue and the assessee is within his legal right to raise the same before any of the appellate authority at any stage whatsoever. The Id. Counsel for the assessee submitted that the notice u/s…

Sunil Singh, Kolkata vs. I.T.O., Ward - 30(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2555/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito Ward 30(1), Kolkata Sunil Singh Aaykar Bhawan Dakshin, North Tangra, Dhapa Road, 2, Gariahat Road (South), Room Chowbagha South 24 Parganas, Vs. No.3, Fifth Floor, Kolkata-700053 Kolkata-700105, West Bengal West Bengal (Appellant) (Respondent) Pan No. Anbps5909E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(2)Section 143(3)

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 05. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 06. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional grou…

Ganges Tieup Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2570/KOL/2024[2012-2013]Status: DisposedITAT Kolkata14 Oct 2025AY 2012-2013

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Ganges Tieup Pvt. Ltd. Ito Ward 9(1), 127, 1St Floor, P-7, Chowringhee Square, Netaji Subhash Road, Kolkata-700069, Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaecg6645G Assessee By : S/Shri Soumitra Choudhury & Pranabesh Sarkar, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 14.10.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Sanat Kumar Raha, DR
Section 120Section 127Section 143(2)Section 143(3)

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 05. The ld. Counsel for the assessee at the outset submitted that in this case the assessee filed the return of income on 22.03.2013, with ITO Ward 35(4), Kolkata, declaring total loss of ₹12,435/-. The notice u/s 143(2) of the Income-tax Act, 1961 (the Act) was issued by ITO…

Pankhuri Mishra, Gangtok vs. I.T.O., Ward - 3(1), Gangtok

In the result, the appeal of the assessee is allowed

ITA 1607/KOL/2024[2017-2018]Status: DisposedITAT Kolkata08 Oct 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

Section 143(2)

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 05. The Id. Counsel for the assessee submitted that the said ground is purely a legal issue and the assessee is within his legal right to raise the same before any of the appellate authorities at any stage whatsoever. The Id. Counsel for the assessee submitted that the notice u…

Vivek Tracom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2522/KOL/2024[2017-2018]Status: DisposedITAT Kolkata18 Sept 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 143(2)

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 04. The Id. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 05. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional grou…

Baba Hi-Tech Pvt. Ltd., Kolkata vs. ACIT, Central Circle 4(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 798/KOL/2025[2021-2022]Status: DisposedITAT Kolkata15 Sept 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Asst. Commissioner Of Income Baba Hi-Tech Pvt. Ltd. Tax, Circle 4(4) Room No.5, 3 Rd Floor, Aaykar Bhawan Poorva, 11/A, M.D. Road, Vs. 110, Shantiapply, Em Byepass Kolkata-700007 Kolkata-700107, West Bengal (Respondent) (Appellant) Pan No. Aakcs6228D Assessee By : Shri Saurabh Gupta, Ar Revenue By : Shri Sanjib Kumar Paul, Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 15.09.2025

For Appellant: Shri Saurabh Gupta, ARFor Respondent: Shri Sanjib Kumar Paul, DR
Section 143(2)Section 143(3)

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 04. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 05. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional gr…

Shyam Metalics Amd Energy Limited, Kolkata vs. DCIT, Central Circle 1(1), Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1074/KOL/2025[2014-2015]Status: DisposedITAT Kolkata15 Sept 2025AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Shyam Metalics & Engery Ltd…...………..............................……….……Appellant 83, Trinity Tower, 7Th Floor, Topsia, Kol-700046, [Pan: Aahcs5842A] Vs. Dcit, Central Circle-1(1), Kolkata…………………………...……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : September 15, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.04.2025 Of The Commissioner Of Income Tax (Appeals)- 22, Kolkata [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 250Section 68

…and does not impinge 9 Shyam Metalics And Engery Ltd on the power of the Income-tax Appellate Tribunal under section 254 of the Income-tax Act, 1961." This judgment was followed by our court in the case of CIT v. Britannia Industries Ltd. reported in [2017] 396 ITR 677 (Cal.) holding that the Tribunal has the power to entertain the claim of deduction not claimed before the Assessing Officer by filing a revised return. Respectfully following the aforesaid decision as well as the view already taken by us in this case that the aforesaid subsidies are capital receipt and not an "income" and not liable to tax, the T…

Om Prakash Jaiswal, Kharagpur vs. ITO, Ward 39(2), Midnapur

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

ITA 1468/KOL/2025[2017-2018]Status: DisposedITAT Kolkata12 Sept 2025AY 2017-2018

Bench: the hearing of the appeal.”

Section 143(2)Section 234ASection 250

…urt in the case of i) Jute Corporation 3 Om Prakash Jaiswal of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 05. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 06. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional gr…

John Chhetri, Aizawl vs. The Income Tax Officer, Ward- 1(2), Guwahati

In the result, the appeal of the assessee is allowed

ITA 139/GTY/2025[2017-18]Status: DisposedITAT Guwahati02 Sept 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm John Chhetri Ito, Ward 1(2), Ghy C/O S.N. Ghosh & Associates, Aayakar Bhavan, Guwahati, Advocates 2, Garstin Place, 2 Nd Floor, Suite No.203, Off Hare G.S. Road, Christian Basti, Vs. Street, Kolkata-700001, Guwahati, Assam-781005 West Bengal (Appellant) (Respondent) Pan No. Awjpc4246K Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 02.09.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Kausik Ray, DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 151A

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 04. The facts in brief are that the notice u/s 148 of the Act was issued on 24.03.2021, by ITO Ward-1(2), Guwahati. The assessee complied with the said notice by filing the return of income on 20.12.2021. Thereafter, notice u/s 142(1) of the Act dated 02.11.2021 along with que…

R.K.Impex Private Limited, Kolkata vs. D.C.I.T., Circle-4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2696/KOL/2024[2017-18]Status: DisposedITAT Kolkata26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Rk Impex Private Limited Dcit, Circle 4(1) 2Nd Floor, 16A, P-7, Chowringhee Square, Synagogue Street Burra Bazar, Aayakar Bhavan, Kolkata-700069 Vs. West Bengal-700001 West Bengal (Appellant) (Respondent) Pan No. Aabcr2580A Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Mangtinlen Haokip, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Mangtinlen Haokip, DR
Section 143(2)

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 06. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. RK Impex private Limited; A.Y. 2017-18 07. After hearing the rival contentions and perusing the material on record, we find that th…

Dlf Home Developers Limited, New Delhi vs. Principal Commissioner of Income Tax, Delhi-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2585/DEL/2024[2019-20]Status: DisposedITAT Delhi23 May 2025AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Dlf Home Developers Limited, Vs Pr.Cit, 9Th Floor, Dlf Centre, Sansad Delhi-1, Marg, New Delhi-110001. New Delhi Pan-Aaccd0037H Appellant Respondent Appellant By Shri R.S.Singhvi, Ca & Shri Satyajeet Goel, Ca Respondent By Shri Surender Pal, Cit Dr Date Of Hearing 19.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 263

…ITA No.2585/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2019-20] DLF Home Developers Limited, vs Pr.CIT, 9th Floor, DLF Centre, Sansad Delhi-1, Marg, New Delhi-110001. New Delhi PAN-AACCD0037H APPELLANT RESPONDENT Appellant by Shri R.S.Singhvi, CA & Shri Satyajeet Goel, CA Respondent by Shri Surender Pal, CIT DR Date of Hearing 19.03.2025 Date of Pronouncement 23.05.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the assessee seeking to assail the order d…

Lahanda Gomarda Samabay Krishi Unnayan Samity Ltd., Uttar Dinajpur vs. ITO Ward-2(4), Raiganj

In the result, the appeal of the assessee is allowed

ITA 131/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 May 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Lahanda Gomarda Samabay Income Tax Officer, Krishi Unnayan Samity Ltd. Ward 2(4), Maharaja Hat, Lahanda, It Office, Sbi Building, Vs. Dist. Uttar Dinajpur, Karnojhora, Raiganj, West West Bengal 733129 Dinajpur, West Bengal-733134 (Appellant) (Respondent) Pan No. Aaaal5359A Assessee By : Shri Soumitra Choudhury & Shri Pranabesh Sarkar, Ars Revenue By : Shri Kapil Monda, Dr Date Of Hearing: 15.05.2025 Date Of Pronouncement : 19.05.2025

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Kapil Monda, DR
Section 143(2)

…djudication by relying on the decisions i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal) 06. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 07. After hearing the rival contentions and perusing the material on record, the issue has been raised for the first time by the as…

Tera Unemployed Engineers Co-Operative Society Ltd., Coochbehar vs. ITO, Ward-2(2), Coochbehar

In the result, the appeal of the assessee is allowed

ITA 674/KOL/2024[2014-15]Status: DisposedITAT Kolkata06 May 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Tera Unemployed Engineers Co-Operative Society Ltd. Ito, Ward-2(2) Girish Bhawan, Magazine Road It Building, Biswan Singha Road, Vs. Extension, Coochbehar, West Coochbehar,West Bengal-736101 Bengal, 736101 (Appellant) (Respondent) Pan No. Aaalt0515B Assessee By : Shri Soumitra Choudhury & Shri Pranabesh Sarkar, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 07.04.2025 Date Of Pronouncement : 06.05.2025

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri S.B. Chakraborthy, DR
Section 143(2)

…isions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 06. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. Tera Unemployed Engineers Co-Operative Society Ltd.; 2014-15 07. After hearing the rival contentions and perusing the material on r…

Hind Ceramics Pvt. Ltd., Kolkata vs. DCIT, Circle - 10(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 610/KOL/2024[2017-18]Status: DisposedITAT Kolkata06 May 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Huidrom Robindro Singh, DR
Section 143(2)Section 234BSection 24(1)

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 010. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 011. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional…

Hind Ceramics Pvt. Ltd., Kolkata vs. DCIT, Circle - 10(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 608/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 May 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Soumitra Choudhury &For Respondent: Shri Huidrom Robindro Singh, DR
Section 143(2)Section 234BSection 24(1)

…cisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 010. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any of the authorities below for adjudication. 011. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional…

Barik Biswas, Kolkata vs. ACIT, Kolkata

In the result, the appeals of the assessee in ITA No

ITA 918/KOL/2024[2020-21]Status: DisposedITAT Kolkata02 Apr 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…sions of Hon'ble Apex Court in the case of Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 05. The ld. DR on the other hand submitted that the assessee has not taken this legal issue before either of the authorities below and this ground is being raised for the first time before this forum, therefore, at this stage it would be unfair to admit the same for adjudication. However, requested the bench to restore the same to either…

Barik Biswas, Basirhat vs. ACIT, Kolkata

In the result, the appeals of the assessee in ITA No

ITA 527/KOL/2024[2016-17]Status: DisposedITAT Kolkata02 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri S.M. Surana, Adv &For Respondent: Shri Subhendu Datta &
Section 143Section 143(3)Section 147Section 147oSection 148Section 263

…sions of Hon'ble Apex Court in the case of Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 05. The ld. DR on the other hand submitted that the assessee has not taken this legal issue before either of the authorities below and this ground is being raised for the first time before this forum, therefore, at this stage it would be unfair to admit the same for adjudication. However, requested the bench to restore the same to either…