Revenue. 3. Similarly, in CIT, Kolkata v. CPL Tannery

175 Taxmann 316High Court2008#19549 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2024.

Judgments citing Revenue. 3. Similarly, in CIT, Kolkata v. CPL Tannery

M/S. Gunny Dealers Ltd., Kolkata vs. ITO, Tech-1, Kolkata

In the result, the appeal of the assessee is treated as partly allowed

ITA 1373/KOL/2023[2012-13]Status: DisposedITAT Kolkata27 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1373/Kol/2023 Assessment Years: 2012-13 M/S Gunny Dealers Ltd…………………....................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Aabcg0019R] Vs. Ito, Tech-1, Kolkata………….……………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 30, 2024 Date Of Pronouncing The Order : June 27, 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 28.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Haye Considered That The Order U/S 143(3) Was Passed By An Authority Who Lacks Jurisdiction Over The Appellant & As Such, The Said Order Is Bad In Law & Is Liable To Be Quashed. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Disallowance Of

Section 131Section 143(3)Section 250Section 36(1)(va)Section 40A(3)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.1373/Kol/2023 Assessment Years: 2012-13 M/s Gunny Dealers Ltd…………………....................…...……………....Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. [PAN: AABCG0019R] vs. ITO, Tech-1, Kolkata………….……………............................…..…..... Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. Shri P. P. B…

Thota Ramaiah L/R T Vasundhara, Hyderabad vs. ACIT, Circle-4(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1626/HYD/2016[2013-14]Status: DisposedITAT Hyderabad08 Sept 2023AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Somnath GhoshFor Respondent: Shri Kumar Adithya, Sr.A.R

Section 143(2)Section 143(3)Section 40A(3)Section 80C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.1626/Hyd/2016 (निर्धारण वर्ष / Assessment Year: 2013-14) Thota Ramaiah, Asst. Commissioner of L/R. T. Vasundhara, Vs. Income Tax, Secunderabad. Circle-4(1), Hyderabad. PAN: AGPPR2171Q अपीलार्थीर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri Somnath Ghosh, Advocate. /Revenue by: Shri Kumar Adithya, Sr.A.R राजस्‍व द्वारा ई की तारीखरीख/Date of hearing: 13.07.2023 सुनवाई की तारीखरीख…

Binod Kumar Burnwal, Burdwan vs. ITO, Ward - 1(3), Durgapur

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

ITA 1864/KOL/2017[2008-09]Status: DisposedITAT Kolkata12 Dec 2018AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [Pan : Aizpb 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent

Section 143(3)Section 234BSection 250Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [PAN : AIZPB 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent Appearances by: Shri Soumitra Choudhury, Advocate, appeared on behalf of the assessee. Shri Robin Choundury, Addl. CIT Sr. D/R, appearing on behalf…

M/S Asmi Construction Company, Siliguri vs. JCIT, RG-1, Siliguri

In the result, appeal filed by the assessee is allowed

ITA 1256/KOL/2015[2011-2012]Status: DisposedITAT Kolkata21 Oct 2016AY 2011-2012

Bench: Shri K. Narasimha Chary, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1256/Kol/2015 ("नधा"रण वष" / Assessment Year :2011-2012) M/S Asmi Construction Vs. Jcit, Range-1, Aayakar Company, Ground Floor, Bhawan, Matigara, Silguri- Gulmohar Apartment, 734010 (Wb) Gurunanak Sarani, Punjabipara, Near Shiv Mandir, Siliguri-734001, District Darjeeling (Wb) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalfa 6864 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Subash Agarwal, Advocate राज"व क" ओर से /Revenue By : Shri Subhra Das, Jcit सुनवाई क" तार"ख / Date Of Hearing : 07/10/2016 घोषणा क" तार"ख/Date Of Pronouncement 21/10/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2011-2012, Is Directed Against An Order Passed By Ld. Commissioner Of Income Tax (Appeals)-Siliguri, In Appeal No.45/Cit(A)/Slg/2014-2015, Dated 05.08.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section.143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 25.03.2014. 2. The Facts Of The Case Qua The Assessee Are That The Assessee Filed Its Return Of Income On 28.03.2012 Declaring Total Income Of Rs.2,91,670/- . The Return Of Income Of The Assessee Was Processed U/S.143(1) Of The I.T.Act. Subsequently, Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Observing That Assessee Has Violated The Provisions Of Section 40A(3) Of The Act. Ld. Ao Observed That Assessee Has Paid Cash Of Rs.37,07,000/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Subhra Das, JCIT

Section 143(1)Section 143(3)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI K. NARASIMHA CHARY, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1256/Kol/2015 ("नधा"रण वष" / Assessment Year :2011-2012) M/s Asmi Construction Vs. JCIT, Range-1, Aayakar Company, Ground Floor, Bhawan, Matigara, Silguri- Gulmohar Apartment, 734010 (WB) Gurunanak Sarani, Punjabipara, Near Shiv Mandir, Siliguri-734001, District Darjeeling (WB) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AALFA 6864 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri Subash Agarwal, Advocate राज"व क" ओर से /Revenue by : Shri Subhra Das, J…