What is PCIT v. Tupperware India Pvt. Ltd. authority for?

The incomplete disposal of an assessee's objections by the Assessing Officer makes the reassessment proceedings invalid. The Assessing Officer must dispose of the objections by a speaking order.

How many judgments cite PCIT v. Tupperware India Pvt. Ltd.?

58 judgments on BharatTax cite PCIT v. Tupperware India Pvt. Ltd. (236 Taxmann 494), spanning 2016 to 2026.

Which sections of the Income Tax Act does PCIT v. Tupperware India Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 143(1), Section 151, Section 250.

PCIT v. Tupperware India Pvt. Ltd. (236 Taxmann 494)

Bharat Petroleum Corp Ltd ( Kochi Refineries Ltd), Mumbai vs. ACIT Cir 1(1) RG 1, Mumbai

Appeal of the assessee is partly allowed

ITA 2826/MUM/2011[2000-01]Status: DisposedITAT Mumbai18 Jul 2018AY 2000-01

Bench: Shri Pawan Singh & Shri Rajesh Kumarassessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04

For Appellant: Shri Tiresh Dave, A.RFor Respondent: Shri Yashwant Kumar Bhaskar, D.R

Section 143(3)Section 147Section 148Section 801ASection 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04 M/s. Bharat Petroleum The Asstt. Comm. of Corp. Ltd., (Kochi Income Tax, Refineries Limited), Circle 2(1), Bharat Bhavan Vs. Aayakar Bhavan, 4 & 6, Currimbhoy Road, Mumbai Ballard Estate, Mumbai – 400 001 PAN: AAACB2902M (Appellant) (Respondent) Present for: Assessee by : Shri Tiresh Dave, A.R. Shri N.A. Patade, A.R. R…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. M D Garments Pvt. Ltd., Kolkata

In the result, the appeal of the revenue as well as cross- objection of the assessee are dismissed

ITA 2146/KOL/2017[2009-10]Status: DisposedITAT Kolkata20 Jun 2018AY 2009-10

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 2146/Kol/2017 Assessment Year: 2009-10 D.C.I.T, Central Cir – 2(1) Kolkata.........................................................................Appellant 3Rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 M/S. M.D. Garments Pvt. Ltd. …………………………………………………………………Respondent 156, M.G. Road, 1St Floor, Kolkata – 700 007 [Pan : Aadcm 5555 C] C.O. No. 38/Kol/2018 (Arising Out Of Ita No. 2146/Kol/2017) Assessment Year: 2009-10 M/S. M.D. Garments Pvt. Ltd. ……………………………………………………………Cross-Objector 156, M.G. Road, 1St Floor, Kolkata – 700 007 [Pan : Aadcm 5555 C] D.C.I.T, Central Cir – 2(1) Kolkata....................................................................Respondent 3Rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 Appearances By: Shri Robin Choudhury, Addl. Cit Appearing On Behalf Of The Revenue Shri R.P. Agarwal, Sr. Counsel & Shri Nirav Sheth, Aca Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : May 25, 2018 Date Of Pronouncing The Order : June 20, 2018 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit (A) – 20, Kolkata Dated 18.07.2017 & The Same Is Being Disposed Of Along With The Cross-Objection Filed By The Assessee Being C.O. No. 38/Kol/2018. 2 I.T.A. No. 2146/Kol/2017 & C.O. No. 38/Kol/2018 Assessment Year 2009-10 M/S. M.D. Garments Pvt. Ltd.

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri P.M. Jagtap, AM] I.T.A. No. 2146/Kol/2017 Assessment Year: 2009-10 D.C.I.T, CENTRAL CIR – 2(1) Kolkata.........................................................................Appellant 3rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 M/s. M.D. Garments Pvt. Ltd. …………………………………………………………………Respondent 156, M.G. Road, 1st Floor, Kolkata – 700 007 [PAN : AADCM 5555 C] C.O. No. 38/Kol/2018 (Arising out of ITA No. 2146/Kol/2017) Assessment Year: 2009-10 M/s. M.D. Garments Pvt. Ltd. ……………………………………………………………Cro…

Ramavtar Gupta, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 437/JPR/2016[2006-07]Status: DisposedITAT Jaipur10 May 2018AY 2006-07

Bench: The Learned Assessing Officer. 2. Under The Facts & Circumstances Of The Case, The Learned Cit (A) Has Erred On Fact & In Law In Confirming The Addition Of Rs. 24,05,760/- :

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Poonam Rai (DCIT)

Section 133Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUnkno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 437/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2006-07. cuke Shri Ram Avtar Gupta, The Income Tax Officer, Vs. C-90, Goverdhan Puri, Ward 5(4), Galta Gate, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/TAN No. AEVPG 1976 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (…

Ananda Paul, Kolkata vs. ACIT, Circle-50, Kolkata

In the result, assessee’s appeal stands are allowed

ITA 165/KOL/2015[2007-2008]Status: DisposedITAT Kolkata20 Apr 2018AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08 Ananda Paul V/S. Acit, Circle-50, Cf-125, Salt Lake City, Manicktala Civic Centre, Kolkata-64 Uttarpan Complex, Ds- [Pan No.Afkpp 2201 D] 2&3, Kolkata-54 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.K. Tulsiyan, Advocate अपीलाथ" क" ओर से/By Appellant Shri S. Dasagupta, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 12-02-2018 सुनवाई क" तार"ख/Date Of Hearing 20-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-Xxxii, Kolkata Dated 05.11.2014. Assessment Was Framed By Acit, Circle-50 Kolkata U/S 147/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 30.12.2011 For Assessment Year 2007-08. Shri, S.K. Tulsiyan, Ld. Advocate Appeared On Behalf Of Assessee & Shri S. Dasgupta, Ld. Departmental Representative Appeared On Behalf Of Revenue. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1) That On The Fats & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Not Treating The Re-Assessment Proceeding U/S 143(3)/147 Of The It Act, 1961 As Invalid, Bad In Law, Unjust & Contrary To The Facts & Law. 2) That On The Facts & In Respect To The Circumstances Of Thee Case, The Ld. Cit(A) Erred In Confirming The Assessment Order Passed U/S. 143(3)/147 Of The It Act, 1961 By The Ld. Ao As Proper & Valid Without Considering The

Section 10(38)Section 143(3)Section 147Section 19(38)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2007-08 Ananda Paul V/s. ACIT, Circle-50, CF-125, Salt Lake City, Manicktala Civic Centre, Kolkata-64 Uttarpan Complex, DS- [PAN No.AFKPP 2201 D] 2&3, Kolkata-54 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.K. Tulsiyan, Advocate अपीलाथ" क" ओर से/By Appellant Shri S. Dasagupta, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 12-02-2018 सुनवाई क" तार"ख/Date of Hearing 20-04-2018 घोषणा क" तार"ख/Date of Pronouncement…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur

In the result, the Revenue appeal is dismissed and cross

ITA 334/JPR/2016[2007-08]Status: DisposedITAT Jaipur09 Feb 2018AY 2007-08

Bench: The Hearing.”

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 143(3)Section 147Section 148Section 80I

…assessment without any fresh material, merely on basis of change of opinion of the AO was without jurisdiction and patently illegal. The ld. AR has then relied upon the decision of Hon’ble Delhi High Court in case of Pr. CIT vs. Tupperware India Pvt. Ltd. 127 DTR 161 as well as decision of Hon’ble Supreme Court in case of CIT vs. Kelvinator of Indian Ltd. 320 ITR 561 and submitted that when there was no 5 ITA No. 334 & CO.No. 04 /JP/2016 ACIT vs. M/s Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur material with the AO so as to constitute the reason to belief that the income has e…

Soumya Ranjan Mohanty, Bhubaneswar vs. Income Tax Officer, Ward-4(2), Bhubaneswar

In the result, both appeals of the assessee are allowed

ITA 421/CTK/2017[2009-10]Status: DisposedITAT Cuttack31 Jan 2018AY 2009-10

Bench: Shri N.S.Saini

For Appellant: Shri K.K.Bal/S.D.Nayak, ARFor Respondent: Shri D.K.Pradhan, DR

Section 142(1)Section 143(2)Section 144Section 147Section 148

…objection. This is a clear mandate of the law laid down by the Hon’ble Apex Court in the case of GKN Driveshaft India Ltd. (supra), which has been well explained by Hon’ble Jurisdictional High Court in the case of Pr. CIT Vs. Tupperware India (P) Ltd. (2016) 284 CTR 68 (Delhi). 9. The Tribunal further observed that the Delhi Bench of the Tribunal in the case of Suresh Chandra, ITA No.3061/Del/2012, order dated 13.03.2015 following various decisions of High Court, had quashed the reassessment proceedings wherein the AO has failed to dispose of the assessee’s objections. 10. Therefore, the AR of the assessee concl…

Soumya Ranjan Mohanty, Bhubaneswar vs. Income Tax Officer, Ward-4(2), Bhubaneswar

In the result, both appeals of the assessee are allowed

ITA 420/CTK/2017[2007-08]Status: DisposedITAT Cuttack31 Jan 2018AY 2007-08

Bench: Shri N.S.Saini

For Appellant: Shri K.K.Bal/S.D.Nayak, ARFor Respondent: Shri D.K.Pradhan, DR

Section 142(1)Section 143(2)Section 144Section 147Section 148

…objection. This is a clear mandate of the law laid down by the Hon’ble Apex Court in the case of GKN Driveshaft India Ltd. (supra), which has been well explained by Hon’ble Jurisdictional High Court in the case of Pr. CIT Vs. Tupperware India (P) Ltd. (2016) 284 CTR 68 (Delhi). 9. The Tribunal further observed that the Delhi Bench of the Tribunal in the case of Suresh Chandra, ITA No.3061/Del/2012, order dated 13.03.2015 following various decisions of High Court, had quashed the reassessment proceedings wherein the AO has failed to dispose of the assessee’s objections. 10. Therefore, the AR of the assessee concl…

G. S. Atwal & Co. (Engg.) Pvt. Ltd., Kolkata vs. DCIT, Cen. Cir-Xx, Kolkata

The appeal of the assessee is allowed

ITA 1421/KOL/2014[2007-2008]Status: DisposedITAT Kolkata31 Oct 2017AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 14Section 143(1)Section 143(3)Section 147Section 148Section 234DSection 36(1)(vii)Section 36(2)

…ITA No.1421/Kol/2014-G.S.Atwal & Co.(Engg.)Pvt.Ltd. A.Y.2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member I.T.A. No.1421/Kol/2014 Assessment Year : 2007-08 G.S.Atwal & Co.(Engg.) V/s. D.C.I.T., Central Circle- Pvt. Ltd. XX, 4B, Little Russell Street, 110, Shantipally, Aaykar Kolkata-700071. Bhawan Poorval, Kolkata-700107. .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Soumitra Chowdhury, Advocate अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacharjee, Addl. CIT.Sr.DR ""यथ" क" ओर से/By Respondent 04.09.2017…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 2650/DEL/2012[2004-05]Status: DisposedITAT Delhi26 May 2017AY 2004-05

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 147

…. CIT vs. Goetz India Ltd., 229 CTR 167 (Del.) (iii). CIT vs. Modipon Ltd., 2011-TOIL-355-HC-DEL-IT (iv). CIT vs. Batra Bhatta Company 321 ITR 526 (Del.) (v). Ferrous Infrastructure P. Ltd. vs. DCIT, 120 DTR 281 (Del.) (vi). PCIT vs. Tupperware India P. Ltd., 127 DTR 161 (Del.). 8. On the other hand, the ld. DR relied on the orders of the authorities below on this count. ITA Nos. 2650, 2652 & 2653/Del./2012 and CO. No. 278/Del./2012 10 9. Having considered the rival submissions in the light of entire material available on record, we find that it is no doubt true that the figures of prior period expenditure and…

Sh. Shyamal Mukherjee, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee in ITA is allowed

ITA 4141/DEL/2016[2004-05]Status: DisposedITAT Delhi08 May 2017AY 2004-05

Bench: Shri Bhavnesh Saini

For Appellant: Dr. Rakesh Gupta &For Respondent: Ms.Bedobani, Sr. DR

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘SMC’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA Nos.4140, 4141/Del/2016 ASSESSMENT YEARs : 2003-04, 2004-05 Shri Shyamal Mukherjee ITO Vs. C/o RRA TAXINDIA, Ward-30(2) D-28, South Extension, Park-1 New Delhi. New Delhi – 110 049 PAN AALPM8269N (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Aggarwal, Advocate Department by: Ms.Bedobani, Sr. DR Date of Hearing 02/05/2017 Date of pronouncement 08 /05/2017 Per BHAVNESH SAINI, Judicial Member ORDER Both the appeals by the same assessee are directed against different ord…

Sh. Shyamal Mukherjee, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee in ITA is allowed

ITA 4140/DEL/2016[2003-04]Status: DisposedITAT Delhi08 May 2017AY 2003-04

Bench: Shri Bhavnesh Saini

For Appellant: Dr. Rakesh Gupta &For Respondent: Ms.Bedobani, Sr. DR

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘SMC’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA Nos.4140, 4141/Del/2016 ASSESSMENT YEARs : 2003-04, 2004-05 Shri Shyamal Mukherjee ITO Vs. C/o RRA TAXINDIA, Ward-30(2) D-28, South Extension, Park-1 New Delhi. New Delhi – 110 049 PAN AALPM8269N (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Aggarwal, Advocate Department by: Ms.Bedobani, Sr. DR Date of Hearing 02/05/2017 Date of pronouncement 08 /05/2017 Per BHAVNESH SAINI, Judicial Member ORDER Both the appeals by the same assessee are directed against different ord…

M/S. Shiva Rubber Industries, New Delhi vs. ITO, Gurgaon

In the result, the appeal of the assessee in ITA is allowed

ITA 2212/DEL/2015[2002-03]Status: DisposedITAT Delhi25 Apr 2017AY 2002-03

Bench: Shri B.P. Jainassessment Years 2002-03 Vs. Income Tax Officer, M/S. Shiva Rubber Industries, Ward-2(2), Gurgaon. Hari Nagar, Khandsa Road, Gurgaon. Pan: Aaefs 7721G (Appellant) (Respondent) Assessee(S) By : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 20/04/2017 घोषणा क" तार"ख /Date Of Pronouncement: 25/04/2017 Order This Appeal Of The Assessee Arises From The Order Of Learned Cit(A)-I, Gurgaon, Vide Order Dated 11.02.2015 For The Assessment Year 2002-03. 2. The Assessee Has Raised As Many Eight Grounds Of Appeal, I.E., The Legal Grounds As Well As Grounds On Merit. “1. That Having Regard To The Facts & Circumstance Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Assessing Officer In Framing Impugned Assessment Order Without Assuming Jurisdiction As Per Law & Without Serving The Mandatory Notices Under Sections 142(1), 148 & 143(2) Of The Income Tax Act, 1961. 2. That Having Regard To The Facts & Circumstance Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Assessing Officer In Framing Impugned Assessment Order Without Complying The Mandatory Conditions Of Section 147 To 153 Of The Income Tax Act, 1961 & Reopening Of The Case Is Bad In Law & Beyond The Jurisdiction Of The Ld. Assessing Officer. 3. That Having Regard To The Facts & Circumstance Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Assessing Officer In Framing The Impugned Assessment Being Beyond Jurisdiction, Bad In Law, Illegal, Unjustified, Against The Principles Of Natural Justice & Void Ab Initio.” 2

For Respondent: Ms. Bedobani Chaudhuri

Section 143Section 147Section 148Section 151Section 151(2)

…he impugned order passed by the ld. CIT(A) is set aside and the reassessment framed by the AO u/s.147 r.w.s. 143(3) of the Act is quashed.” 7.2 The reliance in the said decision was placed in the case of PCIT vs. Tupper Ware India Pvt. Ltd. reported in (2016) 284 CTR 68 (Del) available at pages 251 to 255 and the relevant paragraph at page 253. The relevant paragraph of the decision is reproduced hereinbelow. “6. The court is of the considered view that after having correctly understood the decision of the Supreme court in G.K.N. Driveshafts (India) Ltd. (supra) as mandatorily requiring the AO to comply with the…

Mrs. Asha Jain, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3519/DEL/2014[1999-2000]Status: DisposedITAT Delhi19 Apr 2017AY 1999-2000

Bench: Shrin.K. Saini & Shri Amit Shukla

For Appellant: Sh. P.C. Yadav, AdvocateFor Respondent: Sh. Anil Sharma, Sr. DR

Section 147Section 148Section 254

…t in case of G.K.N. Driveshafts (India) Ltd. v. ITO (supra), the entire reassessment proceedings gets vitiated. In support, he strongly relied upon the judgment of Hon’ble Delhi High Court in the case of Pr.CIT vs. Tupperware India (P) Ltd. reported in (2016) 284 CTR 68 (Del) and also the decision of ITAT Delhi Bench in case of Suresh Chandra in ITA No. 3061/Del/2012 order dated 13.3.2015. Thus, he submitted that the entire reassessment order should be quashed. 4. On the other hand the ld. DR submitted that in pursuance of the Hon’ble Tribunal’s order, the Assessing Officer gave opportunities to the assessee to…

M/S. Ganesh Kumar & Sons HUF, Delhi vs. ITO, New Delhi

In the result, the appeals filed by the respective assessees are allowed

ITA 1708/DEL/2012[2001-02]Status: DisposedITAT Delhi13 Apr 2017AY 2001-02

Bench: Shri R.K. Panda & Miss Suchitra Kamble

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Amrit Lal, Sr. DR

Section 131Section 142(1)Section 143(2)Section 148Section 68

…ed and the objections have been dealt with, if at all, in the re-assessment order itself. On this ground also, the petitioner is liable to succeed.” 20. We find the Hon'ble Delhi High Court in the case of Principal CIT Vs. Tupperware India P. Ltd reported at 284 CTR 68 [Del] has observed as under: 4. In the resultant assessment order dated 28th December 2006, the AO recorded that "since the Assessee did not raise any objection to the proposed reassessment after having conveyed the reasons recorded under Section 148 of the Act, there is no need to dispose of the same prior to reassessment." 5. Apparently, the A…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1951/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Feb 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR

Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1950/KOL/2010[2004-05]Status: DisposedITAT Kolkata15 Feb 2017AY 2004-05

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR

Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

ITO, Ward-56(4), Kolkata vs. M/S. Nopany & Sons, Kolkata

In the result, the appeal of the Revenue is dismissed, while the Cross Objection of the assessee is allowed

ITA 1258/KOL/2012[2004-05]Status: DisposedITAT Kolkata15 Jun 2016AY 2004-05

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 147Section 148Section 68

…I.T.A. No. 1258/KOL./2012 Assessment year: 2004-2005 & C.O. NO. 91/KOL/2012 (in ITA No. 1258/KOL/2012) Assessment year: 2004-2005 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1258/KOL/ 2012 Assessment Year: 2004-2005 Income Tax Officer,............................................................Appellant Ward-56(4), Kolkata, 3, Government Place (West), Kolkata-700 001 -Vs.- M/s. Nopany & Sons,.........................................................Respondent 3, Pretoria Stree…

M/S. M.G. Portfolio Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed on legal grounds in the manner as indicated above

ITA 5510/DEL/2012[2003-04]Status: DisposedITAT Delhi19 Feb 2016AY 2003-04

Bench: Shri Chandra Mohan Garg & Shri Prashant Maharishi

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri P. DAM Kanunjna, Sr. DR

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER, ITA No. 5510/Del /2012 Assessment Year: 2003-04 M/s M.G. Portfolio Limited Vs. The I.T.O WZ-447, 3rd Floor, M.S. Block Ward 6(1) Hari Nagar, Delhi. New Delhi PAN : AACCM 7473 N [Appellant] [Respondent] Date of Hearing : 15.02.2016 Date of Pronouncement: 19.02.2016 Assessee by : Shri Pradeep Dinodia, CA Shri R.K. Kapoor, CA Department by : Shri P. DAM Kanunjna, Sr. DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER This appeal filed by the assessee…

PCIT v. Tupperware India Pvt. Ltd.

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Judgments citing PCIT v. Tupperware India Pvt. Ltd.

Bharat Petroleum Corp Ltd ( Kochi Refineries Ltd), Mumbai vs. ACIT Cir 1(1) RG 1, Mumbai

DCIT, Central Circle - 2(1), Kolkata vs. M/S. M D Garments Pvt. Ltd., Kolkata

Ramavtar Gupta, Jaipur vs. ITO, Jaipur

Ananda Paul, Kolkata vs. ACIT, Circle-50, Kolkata

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur

Soumya Ranjan Mohanty, Bhubaneswar vs. Income Tax Officer, Ward-4(2), Bhubaneswar

Soumya Ranjan Mohanty, Bhubaneswar vs. Income Tax Officer, Ward-4(2), Bhubaneswar

G. S. Atwal & Co. (Engg.) Pvt. Ltd., Kolkata vs. DCIT, Cen. Cir-Xx, Kolkata

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

Sh. Shyamal Mukherjee, New Delhi vs. ITO, New Delhi

Sh. Shyamal Mukherjee, New Delhi vs. ITO, New Delhi

M/S. Shiva Rubber Industries, New Delhi vs. ITO, Gurgaon

Mrs. Asha Jain, New Delhi vs. ACIT, New Delhi

M/S. Ganesh Kumar & Sons HUF, Delhi vs. ITO, New Delhi

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

ITO, Ward-56(4), Kolkata vs. M/S. Nopany & Sons, Kolkata

M/S. M.G. Portfolio Ltd., New Delhi vs. ITO, New Delhi