Pramod Kumar Jain v. DCIT

33 Taxmann.com 651Income Tax Appellate Tribunal2013#6584 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Also reported as

149 TTJ 36

Judgments citing Pramod Kumar Jain v. DCIT

RONAK GEMS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

The appeal of the assessee is allowed

ITA 258/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2021AY 2009-10

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 258/Mum/2018 (ननधाायण वर्ा / Assessment Year 2009-10) M/S Ronak Gems Pvt. Ltd. The Dy. Commissioner Of 311, Mehta Bhavan, Shop No.5, Income Tax, Central Circle- Ground Floor Opera House, 2(4), Mumbai, 802, Old फनाभ/ Hinduja College Lane, Mumbai- Cgo Annex Building, M.K. 400 004 Road, Churchgate, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcr7550G अऩीराथी की ओय े/ Appellant By : Shri Dharmesh Shah, Ar प्रत्मथी की ओय े/ Respondent By : Smt. Leena Srivastava, Cit Dr ुनवाई की तायीख / Date Of Hearing: 15.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 30.09.2021

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Smt. Leena Srivastava, CIT DR
Section 132Section 132(1)Section 143(3)Section 271ASection 32(1)

…आयकर अपीऱीय अधिकरण “D” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयपऔय यहभान, रेखा दस्म के भक्ष BEFORE SHRI MAHAVIR SINGH, VP AND SHRI S. RIFAUR RAHMAN, AM आमकय अऩीर िं./ ITA No. 258/Mum/2018 (ननधाायण वर्ा / Assessment Year 2009-10) M/s Ronak Gems Pvt. Ltd. The Dy. Commissioner of 311, Mehta Bhavan, Shop NO.5, Income Tax, Central Circle- Ground Floor Opera House, 2(4), Mumbai, 802, Old फनाभ/ Hinduja College Lane, Mumbai- CGO Annex Building, M.K. 400 004 road, Churchgate, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी…

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

SAMIR SHAH,MUMBAI vs. ACIT CEN CIR 47, MUMBAI

The appeal of the revenue is dismissed and that of the assessee is allowed

ITA 6205/MUM/2016[2012-13]Status: DisposedITAT Mumbai24 May 2019AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Samir Shah Acit, Central Circle-47 1404, Shiv Tapi Apartment Aaykar Bhawan, New Marine Lines Vs. H.G.Road, Gamdevi Mumbai-400 020 Mumbai-400 007 Pan Alfps3255F (Assessee) (Revenue) Assessment Year: 2012-13 Samir Shah Dcit, Central Circle-8(4) Room No. 658, 6Th Floor 1404, Shiv Tapi Apartment Vs. H.G.Road, Gamdevi Aaykar Bhawan, New Marine Lines Mumbai-400 007 Mumbai-400 020

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Ajit Pal Singh Daia
Section 1Section 132Section 132(4)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Shri Rajesh Kumar, Accountant Member & Shri Amarjit Singh, Judicial Member Assessment Year: 2012-13 Samir Shah ACIT, Central Circle-47 1404, Shiv Tapi Apartment Aaykar Bhawan, New Marine Lines Vs. H.G.Road, Gamdevi Mumbai-400 020 Mumbai-400 007 PAN ALFPS3255F (Assessee) (Revenue) Assessment Year: 2012-13 Samir Shah DCIT, Central Circle-8(4) Room NO. 658, 6th Floor 1404, Shiv Tapi Apartment Vs. H.G.Road, Gamdevi Aaykar Bhawan, New Marine Lines Mumbai-400 007 Mumbai-400 020 PAN ALFPS3255F (Revenue) (Assessee) Revenue By : Shri Ajit Pal Singh…

SH. ROSHAN LAL JINDAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, the appeal filed by the assessee is,

ITA 1555/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh06 May 2019AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं./ Ita No.1555/Chd/2017 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Manjit Singh, Sr. DR
Section 132Section 132(4)Section 271ASection 69A

…5 thereof even though the statement did not specify the manner in which the income representing value of diamonds was derived. With respect to such requirement in relation to section 271AAA, it has been held in the case of Pramod Kumar Jain v. Dy. CIT (2013) 33 Taxmann.com 651 (Ctk) that the disclosure of income under section 132(4) during the course of search having been made and the assessee having surrendered certain income for the relevant assessment years in the statements during the course of search and filed returns declaring the same pursuant to 6 A.Y.2009-10 notice under section 153A and which returns…

SH. AMIT JINDAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

The appeal of the assessee is allowed

ITA 1557/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh15 Oct 2018AY 2009-10
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt.Chanderkanta
Section 132Section 132(4)Section 271ASection 69A

…n 5 thereof even though the statement did not specify the manner in which the income representing value of diamonds was derived. With respect to such requirement in relation to section 271AAA, it has been held in the case ofPramod Kumar Jain v. Dy. CIT (2013) 33 Taxmann.com 651 (Ctk) that the disclosure of income under section 132(4) during the course of search having been made and the assessee having surrendered certain income for the relevant assessment years in the statements during the course of search and filed returns declaring the same pursuant to notice under section 153A and which returns have been accep…

SH. ASHOK JINDAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

The appeal of the assessee is allowed

ITA 1556/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh15 Oct 2018AY 2009-10
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt.Chanderkanta
Section 132Section 132(4)Section 271ASection 69A

…n 5 thereof even though the statement did not specify the manner in which the income representing value of diamonds was derived. With respect to such requirement in relation to section 271AAA, it has been held in the case ofPramod Kumar Jain v. Dy. CIT (2013) 33 Taxmann.com 651 (Ctk) that the disclosure of income under section 132(4) during the course of search having been made and the assessee having surrendered certain income for the relevant assessment years in the statements during the course of search and filed returns declaring the same pursuant to notice under section 153A and which returns have been accep…

SUBHAJIT KR. GHOSH,KOLKATA vs. DCIT, CC-XXV, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 685/KOL/2015[2011-2012]Status: DisposedITAT Kolkata14 Feb 2018AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

Section 132Section 132(4)Section 139(1)Section 143(3)Section 271A

…(2) only because entire tax, along with interest, was not paid before filing of income-tax return or, for that purpose, before concluding the assessment proceedings.” Similarly, the Hon'ble ITAT Cuttack Bench in the case of Pramod Kumar Jain vs. DCIT reported 149 TTJ 36 (CTK) has held as under : “Held that no definition could be given to the 'specified manner' insofar as the very statement on oath under section 132(4) specifies the manner on which the assessee is prepared to pay tax thereon. The inscribing in the books of account was taken care of by the assessee when he filed the returns in pursuance of notice u…

SH. NARENDRA KUMAR AGARWAL,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 4107/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charynarendra Kumar Agarwal, Vs Dcit, 5, Central Avenue, Central Circle-12, 1St Floor, Maharani Bagh, New Delhi-110055. New Delhi-110065. Pan-Adepa3716G (Appellant) (Respondent) Kishore Kumar Agarwal, Vs Dcit, B-308, New Friends Colony, Central Circle-12, New Delhi-110065. New Delhi-110055. Pan-Afipa5132Q (Appellant) (Respondent) Hemant Kumar Agarwal, Vs Dcit, 70, Nehru Nagar, Agra. Central Circle-12, Pan-Abhpa9867D New Delhi-110055. (Appellant) (Respondent) Appellant By Sh. Pankaj Garg, Adv. Respondent By M/S. Shefali Swroop, Cit Dr Date Of Hearing 14.09.2017 Date Of Pronouncement .09.2017 Order Per K.N.Charyall These Three Appeals Relating To Ay 2009-10 Are Filed Challenging The Orders Dated 19.05.2014 In The Cases Of Three Different Assessees Covered By The Search Operations Carried Out In Rajdarbar Group Of Cases On 31.07.2008. Facts Are

Section 271A

…enalty u/s 271AAA is not justified. Further, reliance was placed on CIT vs Sudhir Jain [2014] 41 Taxmann.com 234 (Delhi High COurt); Neerat SInghal vs ACIT, Central Circle, New Delhi [2013] 37 Taxmann.com 189 (ITAT, Delhi); Pramod Kumar Jain vs DCIT [2013] 33 Taxmann.com 651 (ITAT, Cuttack); ACIT, Central Circle vs Munish Kumar Goyal [2014] 45 Taxmann.com 563 (ITAT, pg. 3 ITA No.4107- 4109/Del/2015 Chandigarh); and ACIT vs A.N.Annamalaisamy (HUF) [2013] 38 Taxmann.com 440 (ITAT, Chennai) for the principle that where the assessee having surrender certain income in the course of search filed return wherein…

DCIT CEN CIR 12, MUMBAI vs. RAJNANDINI FOODS P.LTD, KOLHAPUR

In the result, appeals of Revenue are dismissed

ITA 2059/MUM/2014[2010-11]Status: DisposedITAT Mumbai06 Oct 2017AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Saktijit Dey, Jm Dcit Cen Cir 12, Mumbai – V M/S. Rajnandini Foods Pvt. 400020 S Ltd., . 1540 C Ward Pan Galli Laxmipuri Kolhapur - 422001 Pan/Gir No. Aaecr3494E Appellant) .. Respondent) Dcit Cen Cir 12, Mumbai – Vs. Shri Arun M.Joshi, 400020 101A Devidarshan Complex Tembhi Naka, Thane (W) Thane – 400 601 Pan/Gir No. Acopj9865E Appellant) .. Respondent) Revenue By Shri O.P. Meena Assessee By Shri K. Gopal Jitendra Singh

Section 132Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SAKTIJIT DEY, JM DCIT CEN CIR 12, Mumbai – V M/s. Rajnandini Foods Pvt. 400020 s Ltd., . 1540 C Ward Pan Galli Laxmipuri Kolhapur - 422001 PAN/GIR No. AAECR3494E Appellant) .. Respondent) DCIT CEN CIR 12, Mumbai – Vs. Shri Arun M.Joshi, 400020 101A Devidarshan Complex Tembhi Naka, Thane (W) Thane – 400 601 PAN/GIR No. ACOPJ9865E Appellant) .. Respondent) Revenue by Shri O.P. Meena Assessee by Shri K. Gopal Jitendra Singh Date of Hearing 07/07/2017 Date of Pronouncement 06/10/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): Th…

SH. RAKESH KUMAR GARG,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 673/DEL/2014[2009-10]Status: DisposedITAT Delhi29 May 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirakesh Kumar Garg, Vs. Dcit, G-15, Maharani Bagh, Central Circle-12, New Delhi New Delhi Pan:Aadpg0991M (Appellant) (Respondent)

For Appellant: Sh. Sudesh Garg, CAFor Respondent: Sh. SS Rana, CIT DR
Section 132Section 132(4)Section 143(3)Section 271A

…o section 271(1)(c) of the Act. It is important to note that in that particular section has the requirement of specifying the manner of earning undisclosed income. Such view is also taken by coordinate benches in following cases: a. Pramod Kumar Jain Vs. DCIT 33 Taxmann.com 651 b. Ashok Kr. Sharma Vs. DCIT 33 TAxmann.com 652 c. Rajrani Gupta Vs. DCIT ITA No. 3371/Del/2011 d. Sunil Kr. Bansal Vs. DCIT 37 ITR (Trib) 576 e. CIT Vs. Radha Kishan Goel 278 ITR 454 f. Concrete Developers Vs. ACIt 34 Taxmann.com 62 g. ACIT Vs. Nandini Realtors ITA No. 415/Nagpur/2015 h. Brij Bhusan Singhal Vs. ITO 5261/Del/2013 i. DCIT V…

ACIT CEN CIR 38, MUMBAI vs. MUDRA LIFESTYLE LTD, MUMBAI

In the result the appeal filed by revenue is dismissed

ITA 520/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Apr 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Sh. Dharamesh Shah -ARFor Respondent: Shri Suman Kumar (DR)
Section 132Section 143(3)Section 153ASection 253Section 254(1)Section 271Section 271A

…. (v) Hemant Kumar Vs ACIT in ITA No.745 /M/2015 dated 19.07. 2016. (vi) Meerat Singal Vs ACIT [161 TT 483], (vii) CIT Vs Radha Kishan Goel [278 ITR 454]Allahabad High Court, (viii) Sunil Kumar Bansal Vs DCIT [37 ITR (Trib) 576], (ix) Pramod Kr Jain Vs DCIT [149 TTJ 36 (URO)] (x) DCIT Vs Neeraj Jindal [293 CTR 298] (xi) Sri KiranShah versus ACIT in ITANo.5919/M/2011,08.01.2014, (xii) DCIT versus Purti Shankar Karkhara [ 23 ITR (T) 667], (xiii) Sh. Dinesh Khanna versus DCIT, ITA No. 4200-4205/M/2010 dated 29 July 2015, (xiv) CIT versus SSP Ltd [302 ITR 43](Punjab and Haryana) and (xv) PMS Diesels versus DCIT [260…

NARPAT MEHTA,MUMBAI vs. ACIT CEN CIR 23, MUMBAI

In the result, appeal of the assessee is allowed

ITA 7662/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Shri Narpat Mehta, Vs. Acit – Cc-23, Mumbai 202, Sukh Jyot, Telpal Scheme No.1, Vile Parle (E), Mumbai - 400057 Pan/Gir No. Aaepm9981G Appellant) .. Respondent)

Section 132(4)Section 271(1)(c)Section 271A

…ny. Hence, we hereby set aside the impugned orders of the authorities below are set aside and the penalty levied u/s 271AAA in the cases of the assessee is cancelled. 13. Similar penalty was deleted by ITAT-Cuttack Bench in case of Pramod Kumar Jain vs DCIT – 149 TTJ 36 after observing as under:- “No definition could be given to the "specified manner" insofar as the very statement on oath u/s.132(4) specifies the manner on which the assessee is prepared to pay tax thereon. The inscribing in the books of account was taken care of by the assessee when he filed the returns in pursuance to notice u/s.153A accounting…

HEMANT KUMAR,MUMBAI vs. ACIT CEN CIR 18 & 19, MUMBAI

ITA 745/MUM/2015[2011-12]Status: DisposedITAT Mumbai19 Jul 2016AY 2011-12
For Appellant: Shri Rajesh ShahFor Respondent: Shri N. Sathya Moorthy-DR
Section 132Section 132(4)Section 143(3)Section 254(1)Section 271Section 271A

…आयकर अपीलीय अिधकरण, मुंबई “ई” खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,"याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/745/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Hemant Kumar ACIT Central Circle-18 & 19 A-602, Swarna Bldg, Aayakar Bhavan, M.K. Road Vs. Sector-7, Kharghar Mumbai-40…

S.K. IMPEX,DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 5674/DEL/2015[2012-13]Status: DisposedITAT Delhi28 Jun 2016AY 2012-13

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5674/Del/2015 : Asstt. Year : 2012-13 S. K. Impex, Vs Dcit, C/O-Kapil Goel Adv., Circle-29(1), F-26/124, Sector-7, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aaofs4219B Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Sunil Chandra Sharma, Cit Dr Date Of Hearing : 01.06.2016 Date Of Pronouncement : 28.06.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Sunil Chandra Sharma, CIT DR
Section 132Section 132(4)Section 133ASection 271Section 271ASection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena Pillai, JM ITA No. 5674/Del/2015 : Asstt. Year : 2012-13 S. K. Impex, Vs DCIT, C/o-Kapil Goel Adv., Circle-29(1), F-26/124, Sector-7, Rohini, New Delhi Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. AAOFS4219B Assessee by : Sh. Kapil Goel, Adv. Revenue by : Sh. Sunil Chandra Sharma, CIT DR Date of Hearing : 01.06.2016 Date of Pronouncement : 28.06.2016 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 07.08.2015 of ld. CIT(A)-XVI, New Delhi. 2. The only grievance of the…

D.C.I.T CC - V,KOLKATA, KOLKATA vs. KRISHNA TRADE & COMMERCE PVT LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1083/KOL/2013[2009-10]Status: DisposedITAT Kolkata29 Apr 2016AY 2009-10

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

Section 132Section 143(3)Section 153ASection 271A

…I.T.A. No. 1083/KOL./2013 Assessment year: 2009-2010 Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1083/KOL/2013 Assessment Year: 2009-10 Deputy Commissioner of Income Tax,....................................Appellant Central Circle-V, Kolkata, Aayakar Bhawan Poorva, 3rd Floor, 110, Shantipally, Kolkata-700 107 -Vs.- Krishna Trade & Commerce Pvt. Limited,...........................Respondent Mukti Chamber, 4A, Clive Row, Kolkata-700 001 [PAN : AABCK 2111 L] Appearances by: N o n…

D.C.I.T CC - V,KOLKATA, KOLKATA vs. SALSAR STOCK BROKING LTD, KOLKATA

In the result, all the appeals filed by the assesses are allowed

ITA 1082/KOL/2013[2009-10]Status: DisposedITAT Kolkata15 Apr 2016AY 2009-10

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri K.K. Chhaparia, FCA, ld.ARFor Respondent: Md. Ghayas Uddin Ansari, JCIT, ld. Sr.DR
Section 132(4)Section 153ASection 271ASection 73

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri N.V.Vasudevan, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA No. 1082/Kol/2013 A.Y : 2009-10 D.C.I.T, CC-V, Kolkata Vs. M/s. Salasar Stock Broking Ltd PAN: AADCS8020Q (Appellant) (Respondent) For the Appellant/department: Md. Ghayas Uddin Ansari, JCIT, ld. Sr.DR For the Respondent/assessee: Shri K.K. Chhaparia, FCA, ld.AR Date of Hearing: 08-04-2016 Date of Pronouncement: 15- 4 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A), Central-I, Kolkata in Appe…

D.C.I.T CC - V,KOLKATA, KOLKATA vs. SHREE SALSAR PROPERTIES & FINANCE (P) LTD, KOLKATA

In the result, all the appeals filed by the assesses are allowed

ITA 1081/KOL/2013[2009-10]Status: DisposedITAT Kolkata15 Apr 2016AY 2009-10

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri K.K. Chhaparia, FCA, ld.ARFor Respondent: Md. Ghayas Uddin Ansari, JCIT, ld.Sr.DR
Section 132(4)Section 139(1)Section 153ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri N.V.Vasudevan, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA No. 1081/Kol/2013 A.Y : 2009-10 D.C.I.T, C.C-V, Kolkata Vs. M/s. Shree Salasar Properties & Finance Pvt. Ltd PAN: AADCS6101Q (Appellant) (Respondent) For the Appellant/department: Md. Ghayas Uddin Ansari, JCIT, ld.Sr.DR For the Respondent/assessee: Shri K.K. Chhaparia, FCA, ld.AR Date of Hearing: 08-04-2016 Date of Pronouncement: 15- 4 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A), Central-I,…