PCIT v. Broadway Shoe Co.

99 Taxmann.com 83Reported decision2018#7758 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also reported as

259 Taxmann 223

Sections most often in play

Section 143(2)Section 147Section 148Section 292BBSection 139Section 143(3)Section 282Section 271(1)(c)

Issues it is cited on

section 292bbsection 282section 292bsection 292section 29service of noticesection 158notice under section 148reason to believesection 28reassessment proceedingssection 139

Judgments citing PCIT v. Broadway Shoe Co.

DCIT, CIRCLE- 23(2), NEW DELHI vs. SKYLINE ENGINEERING CONTRACTS (INDIA) PVT. LTD., NEW DELHI

ITA 5823/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.5485 & 3382/Del/2017 Assessment Year: 2009-10 Skyline Engineering Contracts Vs DCIT, (India) Private Ltd., Circle-24(2)/23(1), Plot No.4, Kehar Singh Estate, New Delhi. Said-ul-Ajab, New Delhi – 110 030. PAN: AAACS8955P Assessment Year: 2009-10 DCIT, Vs Skyline Engineering Contracts Circle-23(2), (India) Private Ltd., New Delhi. G-2, Saket, New Delhi – 110 003. PAN: AAACS8955P (Appellant) (Respondent) Assessee by : Shri Atul Puri, CA Revenue by : Ms Ra…

SKYLINE ENGINEERING CONTRACTS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(2), NEW DELHI

ITA 5485/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.5485 & 3382/Del/2017 Assessment Year: 2009-10 Skyline Engineering Contracts Vs DCIT, (India) Private Ltd., Circle-24(2)/23(1), Plot No.4, Kehar Singh Estate, New Delhi. Said-ul-Ajab, New Delhi – 110 030. PAN: AAACS8955P Assessment Year: 2009-10 DCIT, Vs Skyline Engineering Contracts Circle-23(2), (India) Private Ltd., New Delhi. G-2, Saket, New Delhi – 110 003. PAN: AAACS8955P (Appellant) (Respondent) Assessee by : Shri Atul Puri, CA Revenue by : Ms Ra…

SKYLINE ENGINEERING CONTRACTS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3382/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.5485 & 3382/Del/2017 Assessment Year: 2009-10 Skyline Engineering Contracts Vs DCIT, (India) Private Ltd., Circle-24(2)/23(1), Plot No.4, Kehar Singh Estate, New Delhi. Said-ul-Ajab, New Delhi – 110 030. PAN: AAACS8955P Assessment Year: 2009-10 DCIT, Vs Skyline Engineering Contracts Circle-23(2), (India) Private Ltd., New Delhi. G-2, Saket, New Delhi – 110 003. PAN: AAACS8955P (Appellant) (Respondent) Assessee by : Shri Atul Puri, CA Revenue by : Ms Ra…

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 26/GTY/2025 Assessment Year: 2015-16 Rajulhoubienuo Angami, House No. 149, Ward-3, Block-2, Chumukedima, S.O, Dimapur, Nagaland - 797103 [PAN: AQKPA9706D] .....................…...……………....Appellant vs. National Faceless Assessment Centre, Delhi ...…..…................................. Respondent Appearances by: Assessee represented by : Smriti Sahay, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 0…

SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 140/ALLD/2023[2002-03]Status: DisposedITAT Allahabad10 Feb 2025AY 2002-03

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2002-03 Surendra Kumar Mishra, Vs. Assistant Commissioner Of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. Pan:Aibpm4858R (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 10.02.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 On 26.10.2023. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Cit(A) Has Erred In Law As Well As On Facts In Dismissing The 'Additional Ground' Relating To Non-Issuance Of Notice Under Section 143(2) Of The Act, Raised Before The Appellate Authority During The Course Of First Round Of Litigation, Which Has Been Remanded Back By The Hon'Ble Itat In Terms Of Order Dated 09.11.2012, By Observing That The Return Filed By The Appellant In Terms Of Letter Dated 10.11.2008 As Not A Valid Return In Compliance To Notice Dated 11.02.2008 Issued Under Section 148 Of The Act, As The Said Letter Was Filed By The Appellant After The Time Limit Of 30 Days Provided To Do So In Terms Of Notice Dated 11.02.208 Issued Under Section 148 Of The Act. 2. Because The Cit(A) Has Erred In Law As Well As On Facts In Observing That The Appellant Could Not Have Demand For Issuance Of Notice Under Section 143(2) Of The 1 Surendra Kumar Mishra

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD (HEARD BY DB) BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2002-03 Surendra Kumar Mishra, vs. Assistant Commissioner of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. PAN:AIBPM4858R (Appellant) (Respondent) Assessee by: Sh. Ashish Bansal, Advocate Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 14.11.2024 Date of pronouncement: 10.02.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), u…

SYEDA MARIAM,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(1)(4), BENGALURU

In the result we accepted the legal issue and held that the assessment order dated 30

ITA 341/BANG/2024[2014-15]Status: DisposedITAT Bangalore25 Jul 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Syeda Mariam The Income Tax Officer No. 482, 14Th Main Ward - 3(1)(4) Koramangala 3Rd Block Vs. Bmtc Building, 80Ft. Road Bangalore 560034 6Th Block, Koramangala Pan – Aazpm2737P Bengaluru 560095 (Appellant) (Respondent) Assessee By: Shri Zain Ahmed Khan, Ca Revenue By: Shri V. Parithivel, Jcit-Dr Date Of Hearing: 18.06.2024 Date Of Pronouncement: 25.07.2024 O R D E R Per: Soundararajan K.,J.M. This Appeal Filed By The Assessee Challenges The Order Of The Cit(A)-11, Bengaluru Dated 28.12.2023 In Respect Of The Assessment Year (Ay) 2014-15. 2. The Brief Facts Of The Case Are That The Assessee Filed Her Return Of Income On 28.07.2014. Thereafter A Survey U/S. 133A Was Conducted At The Company M/S. Intact Developers P. Ltd., In Which The Assessee Is A Director & Based On The Survey It Was Found That The Assessee Had Lent Unsecured Loans To The Company & In Support Of The Unsecured Loans The Assessee Filed Confirmation Letters From The Company. Insofar As The Source For The Loan, The Assessee Submitted That She Got Capital Gain In Ays 2013-14 & 2014-15 & Out Of This She Offered Loans To The Company. The Ld. Assessing Officer (Ao) Verified The Details Filed By The Assessee & Came To The Conclusion That There

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 133ASection 139(1)Section 143(2)Section 144Section 148Section 54Section 548Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “C” BENCH, BANGALORE Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K.,Judicial Member Syeda Mariam The Income Tax Officer No. 482, 14th Main Ward - 3(1)(4) Koramangala 3rd Block vs. BMTC Building, 80Ft. Road Bangalore 560034 6th Block, Koramangala PAN – AAZPM2737P Bengaluru 560095 (Appellant) (Respondent) Assessee by: Shri Zain Ahmed Khan, CA Revenue by: Shri V. Parithivel, JCIT-DR Date of hearing: 18.06.2024 Date of pronouncement: 25.07.2024 O R D E R Per: Soundararajan K.,J.M. This appeal filed by the assessee challenges the order of the CIT(A…

ALMA ASSETS CONSULTANCY PRIVATE LIMITED. ,LUDHIANA vs. ITO, WARD-4(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1092/KOL/2023[2011-12]Status: DisposedITAT Kolkata20 May 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1092/Kol/2023 Assessment Year : 2011-12 Alma Assets Consultancy Pvt. Ltd.………............…...……………....Appellant 341-K1, Post Office: Sahabana, Chandigarh Road, Mundian Khurd Ludhiana. [Pan: Aaica6234H] Vs. Ito, Ward-4(3), Kolkata…….............................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kumar Das, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 10, 2024 Date Of Pronouncing The Order : May 20 , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.08.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.10,26,99,100/- Made By The Assessing Officer As Unexplained Cash Credits Into The Income Of The Assessee. 3. The Assessee Through Its Grounds Of Appeal Has Contested Not Only The Validity Of The Additions On Merits But Also Relating To The Validity Of The Reopening Of The Assessment U/S 147 R.W.S. 148 Of The Act & Also The Validity Of The Assessment For Want Of Issue Of Notice U/S 143(2) Of

Section 143(1)Section 143(2)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.1092/Kol/2023 Assessment Year : 2011-12 Alma Assets Consultancy Pvt. Ltd.………............…...……………....Appellant 341-K1, Post Office: Sahabana, Chandigarh Road, Mundian Khurd Ludhiana. [PAN: AAICA6234H] vs. ITO, Ward-4(3), Kolkata…….............................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the…

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 153/JODH/2019[2010-11]Status: DisposedITAT Jodhpur03 Oct 2023AY 2010-11

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 158Section 54F

…rmed the legal validity of reassessment proceedings even without non-issuance of notice u/s 143(2) which is bad in law and illegal. The Ld. CIT(A)- 1 heavily relied upon to the case of the Principal Commissioner of Income Tax Vs. Broadway Shoe Company, (2018) 99 Taxmann.com 83 (JK High Court), wherein the Court held that where no return was filed in pursuance of notice issued u/s 148, issue of notice u/s 143(2) was not required for making assessment. The CIT(A) in its order at Page No. 14 had reproduced the finding given by the Jammu & Kashmir High Court and for the sake of convenience and ready reference the sam…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD-8(1), KOLKATA, KOLKATA

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

ITA 608/KOL/2022[2011-2012]Status: DisposedITAT Kolkata28 Mar 2023AY 2011-2012

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD-8(1), KOLKATA, KOLKATA

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

ITA 607/KOL/2022[2010-2011]Status: DisposedITAT Kolkata28 Mar 2023AY 2010-2011

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

M/S. AJANTA MERCHANTS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(1), KOLKATA, KOLKATA

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

ITA 606/KOL/2022[2009-2010]Status: DisposedITAT Kolkata28 Mar 2023AY 2009-2010

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 606, 607 & 608/Kol/2022 Assessment Year: 2009-10, 2010-11 & 2011-12 M/s Ajanta Merchants Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata (PAN: AACCA 1566 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 15.02.2023 क$ "त&थ Date of Pronouncement/ 28 .03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S.M. Surana, Advocate "नधा"/रती क$ ओर से Fo…

SUBHASH GUJAR,JHAJJAR vs. ITO, WARD-4, ROHTAK

Appeal is dismissed

ITA 6053/DEL/2018[2007-08]Status: DisposedITAT Delhi24 Feb 2023AY 2007-08

Bench: Shri Kul Bharat

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6053/DEL/2018 [Assessment Year: 2007-08 Subhash Gujar S/0 Budh Ram, Vs Income Tax Officer, Bhatti Gate, Jhajjar (Haryana) Ward-4, Rohtak PAN- AFHPG1230L APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Om Prakash, Sr. DR Date of hearing 19.01.2023 Date of pronouncement 24.02.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), Rohtak, dated 24.07.2018, pertaining to…

V N JAHAGIRDAR,,PUNE vs. INCOME-TAX OFFICER,,

In the result, appeals of both the assessee are partly allowed for statistical purposes

ITA 82/PUN/2014[2005-06]Status: DisposedITAT Pune11 Feb 2020AY 2005-06

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(2)Section 147Section 148

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.82/PUN/2014 नििाारण वषा / Assessment Year : 2005-06 V. N. Jahagirdar, 105/106, Kumar Paritosh, Karve Nagar, Pune – 411052 PAN : AATPJ8641F .......अऩीऱाथी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 6(1), Pune ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.129/PUN/2014 नििाारण वषा / Assessment Year : 2005-06 Jahagirdar – Desai (AOP), 105/106, Kumar Paritosh, Karve Nagar, Pune – 411052 PAN : AAA…

JAHAGIRDAR - DESAI AOP,PUNE vs. INCOME-TAX OFFICER,,

In the result, appeals of both the assessee are partly allowed for statistical purposes

ITA 129/PUN/2014[2005-06]Status: DisposedITAT Pune11 Feb 2020AY 2005-06

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe
Section 143(2)Section 147Section 148

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपीऱ सं. / ITA No.82/PUN/2014 नििाारण वषा / Assessment Year : 2005-06 V. N. Jahagirdar, 105/106, Kumar Paritosh, Karve Nagar, Pune – 411052 PAN : AATPJ8641F .......अऩीऱाथी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 6(1), Pune ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.129/PUN/2014 नििाारण वषा / Assessment Year : 2005-06 Jahagirdar – Desai (AOP), 105/106, Kumar Paritosh, Karve Nagar, Pune – 411052 PAN : AAA…

DCIT, CIRCLE - 4(2), KOLKATA, KOLKATA vs. M/S SUDARSHAN PAPER & BOARD PVT. LTD., KOLKATA

In the result, the appeal of the revenue and cross-objection of the assessee both are dismissed

ITA 130/KOL/2018[2011-12]Status: DisposedITAT Kolkata23 Oct 2019AY 2011-12
Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 158BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. GODARA, JM] Assessment Year: 2011-12 D.C.I.T, CIRCLE – 4(2) Kolkata...........................................................................................Appellant 4TH Floor, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069. M/s. Sudarshan Paper & Board Pvt. Ltd.……………………………………………………Respondent 27, Brabourne Road, R. No. 311, Kolkata – 700 001. [PAN : AAHCS 1241 F] C.O. No. 32/Kol/2018 (Arising out of ITA No. 130/Kol/2017) Assessment Year: 2011-12 M/s. Sudarshan Paper & Board P…