Ramshila Enterprises (P.) Ltd. v. CIT

Pushpa Devi Sonthalia, Kolkata vs. Principal CIT, Kolkata - 2, Kolkata

Appeal is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER [Assessment Year: 2013-14] vs Pushpa Devi Sonthalia, Principal Commissiner of 4th Floor, Room No. 291, Income Tax, R. N. Mukherjee Road, Kolkata-2, Kolkata-700 001. Aayakar Bhawan Poorva, 110, Shantipally, PAN- ALCPS 0321 F Kolkata-700 107. (Appellant) (Respondent) Appellant by Sh. A.K. Tibrewal, FCA & Sh. Amit Agarwal, Adv. Respondent by Sh. Ram Bilash Meena, CIT. Date of Hearing 15.01.2020 Date of Pronouncement 10.06.2020 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER This asse…

Aero Dealcomm Pvt. Ltd., Kolkata vs. I.T.O., Ward-4(3), Kolkata

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/O. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2Nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [Pan : Aacca 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances By: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, Fca, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

…e?.” 25. In this case which is reported as M/s.Ramshila Enterprises Pvt. Ltd. Vs. Pr. CIT In this case which is reported as M/s.Ramshila Enterprises Pvt. Ltd. Vs. Pr. CIT In this case which is reported as M/s.Ramshila Enterprises Pvt. Ltd. Vs. Pr. CIT (2016) 383 ITR 546 (Cal), we note that the gist of department’s contention was taken 46 (Cal), we note that the gist of department’s contention was taken 46 (Cal), we note that the gist of department’s contention was taken note by the Hon’ble High Court, which is as under: note by the Hon’ble High Court, which is as under: “Mr. Ghosal, learned senior advocate app…

Divine Light Finance Ltd., Surat vs. I.T.O., Ward-9(1), Kolkata

Appeal is allowed

Bench: Shri S.S, Godaraassessment Year:2014-15

…ssessee. In such situation, the Hon'ble jurisdictional High Court has held such order passed without having valid jurisdiction is not maintainable in the eyes of law in the case of Ramshila Enterprises Pvt. Ltd. v. Principal Commissioner of Income-tax (20116) 383 ITR 546 (Cal) and the relevant extract of the order is reproduced below:- “The admitted position is that a notice under section 143(2) by the transferee- Assessing Officer was issued upon the assessee on 18-3-2013. The jurisdiction over the subject matter has to be conferred by law. The jurisdiction in the instant case had been transferred by the order d…

Ojasvi Motor Finance Pvt. Ltd., Howrah vs. ITO, Ward - 1(4), Kolkata

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. Ito, Ward-1(4), Kolkata Ojasvi Motor Finance Pvt. Ltd. 6/13, North Avenue Kesava Perumal Puram Chennai-600028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco2343M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…entral Circle-II(3), Chennai. The order was passed by the assessing officer Ward-1(4) Kolkata on 24.03.2014, which is without jurisdiction. For that we rely on the Judgment of the Hon`ble High Court of Calcutta in the case of RAMSHILA ENTERPRISES PRIVATE LTD, 383 ITR 546 (Cal-HC), wherein it was held as follows: “15. Mr. Poddar, learned senior advocate, drew our attention to an order dated 3rd September, 2012 appearing at page 584 of the additional papers filed by him, which is an order passed under section 127 of the Income Tax Act by no other than the CIT, Kolkata-II, Kolkata, who passed the impugned order und…

DCIT, CC-Xix, Kolkata vs. Ramshila Enterprises Private Limited, Kolkata

In the result the appeal by the revenue is dismissed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

…07.2015 upholding the order dated 26.03.2013 passed u/s 263 of the Act, the assesse preferred an appeal before the Hon’ble Calcutta High Court. The Hon’ble Calcutta High Court in G.A.No.3929 of 2015 in ITA No.181 of 2015 judgement dated 08.03.2016 reported in 383 ITR 546(Cal) was pleased to reverse the order of the Tribunal and quash the order u/s 263 of the Act. In view of the decision of the Hon’ble Calcutta High Court quashing the order u/s.263 of the Act, the very basis on which the present proceedings commenced namely the order u/s 263 of the Act is no longer in existence, the order of assessment dated 31.03…