Pr. CIT v. Shalimar Pellet Feeds Ltd.

138 Taxmann.com 124High Court2022#13423 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also reported as

287 Taxmann 134

Sections most often in play

Section 14A Section 115JB Section 142(1)Section 250 Section 36(1)(iii)Section 143(3)Section 2(24)(x)Section 40a(ia)

Issues it is cited on

section 14a disallowance section 40a(ia)principal commissioner of income-tax section 36(1)(iii)disallowance under section 14a section 2(24)(x)disallowance u/s 14a commercial expediency book profits section 14a section 115j section 115jb

Judgments citing Pr. CIT v. Shalimar Pellet Feeds Ltd.

DCIT, CC-1(4), KOLKATA, KOLKATA vs. JUPITER INTERNATIONAL LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1678/KOL/2025[2014-15]Status: DisposedITAT Kolkata21 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Dcit, Cc-1(4), Kolkata ………….……………………….……….……….……Appellant Vs. Jupiter International Limited..……………………………….....……...…..…..Respondent Unnayanam, 20A, Ashutosh Chowdhury Avenue, Kol-19.. [Pan: Aaacj6956B] Appearances By: Shri P. N Barnwal, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Soumitra Choudhury & Nandini Sureka, Advocate, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 12, 2026 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29.10.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 197 Days & The Revenue Has Filed A Petition For Condonation Of The Delay. After Going Over The Said Petition, We Find Sufficient Reasons Behind The Delay & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 132Section 142(1)Section 143(2)Section 14ASection 153ASection 250Section 56(2)Section 56(2)(viib)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 DCIT, CC-1(4), Kolkata ………….……………………….……….……….……Appellant vs. Jupiter International Limited..……………………………….....……...…..…..Respondent Unnayanam, 20A, Ashutosh Chowdhury Avenue, Kol-19.. [PAN: AAACJ6956B] Appearances by: Shri P. N Barnwal, CIT-DR, appeared on behalf of the appellant. Shri Soumitra Choudhury & Nandini Sureka, Advocate, AR, appeared on behalf of the Respondent. Date of concluding the hearing…

VEEDOL CORPORATION LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), KOLKATA

The appeal of the assessee is partly allowed

ITA 1945/KOL/2025[2017-2018]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8Th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabct1122C Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Bonnie Debbarma, Dr Date Of Hearing: 29.10.2025 Date Of Pronouncement: 13.01.2026

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Bonnie Debbarma, DR

Section 10(34)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCT1122C Assessee by : Shri Anup Sinha, AR Revenue by : Shri Bonnie Debbarma, DR Date of hearing: 29.10.2025 Date of pronouncement: 13.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Facel…

SREELEATHERS LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 8(2),, KOLKATA

ITA 1806/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Oct 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumar

Section 1Section 119Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No. 1806/KOL/2025 (A.Y. 2017-2018) Sreeleathers Limited IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1806/KOL/2025 Assessment Year: 2017-2018 Sreeleathers Limited,................................................Appellant 6, Tottee Lane, Kolkata-700016 [PAN:AABCC2682E] -Vs.- Deputy Commissioner of Income Tax,................Respondent Circle-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Shri S.B. Ch…

NAGREEKA FOILS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 3, , KOLKATA

In the result, all the three appeals filed by the assessee for AYs

ITA 1930/KOL/2024[2011-2012]Status: DisposedITAT Kolkata22 Jul 2025AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 14ASection 250Section 36

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1788, 1930 & 1789/KOL/2024 Assessment Years: 2010-11, 2011-12 & 2013-14 D.C.I.T., Circle-3(1), Kolkata Nagreeka Foils Ltd. D.C.I.T., Circle-3, Kolkata Vs. D.C.I.T., Circle-6(3), Kolkata (Appellant) (Respondent) PAN: AAACN8548H Appearances: Assessee represented by : Akshay Ringasia. CA. Department represented by : Kapil Ma…

NAGREEKA FOILS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 6(3), KOLKATA

ITA 1789/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Jul 2025AY 2013-2014

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36Section 40a

…I.T.A. Nos.: 1788, 1930 & 1789/KOL/2024 AYs: 2010-11, 2011-12 & 2013-14 Nagreeka Foils Ltd. orders u/s 143(3)/263, 143(3) and 143(3) of the Act, dated 31.03.2016, 25.03.2014 and 25.03.2016, respectively. 1.1. The Registry has informed that the appeal filed by the assessee for AY 2011-12 is barred by limitation by 18 days. An application seeking condonation of delay has been filed by the assessee stating as under: “On 27th June 2024, we have received the order of the Commissioner (Appeal) NFAC in our case for the assessment year 2011-12. Being aggrieved by the said order we requested our tax department to prefer a…

NAGREEKA FOILS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 3(1), KOLKATA

In the result, all the three appeals filed by the assessee for AYs

ITA 1788/KOL/2024[2010-2011]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-2011

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 14ASection 250Section 36

TECHNO ELECTRIC & ENGINEERING COMPANY LIMITED. ,NOIDA vs. A.O, C.C-2(1),KOLKATA, KOLKATA

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 1124/KOL/2023[2015-16]Status: DisposedITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1124/Kol/2023 Assessment Year: 2015-16 Techno Electric & Engineering Vs. DCIT, CC-2(1), Kolkata Company Limited (PAN: AAJCS 4414 Q) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 12.03.2023 Date of Hearing / सुनवाई क% "त'थ Date of Pronouncement/ 12.04.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Siddharth Agarwal, Advocate "नधा"0रती क% ओर से For the Resp…