How many judgments cite Sri Laxmi Satyanarayana Oil Mill v. CIT?

39 judgments on BharatTax cite Sri Laxmi Satyanarayana Oil Mill v. CIT (49 Taxmann.com 363), spanning 2015 to 2024.

Sri Laxmi Satyanarayana Oil Mill v. CIT

49 Taxmann.com 363High Court2014#3022 most cited

What is Sri Laxmi Satyanarayana Oil Mill v. CIT authority for?

Disallowance under section 40A(3) of the Income-tax Act is not to be made in respect of cash payments exceeding the prescribed limit if the assessee proves the genuineness of the payment and the seller insisted on cash, offering incentives/discounts, and issued a supporting certificate.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sri Laxmi Satyanarayana Oil Mill v. CIT · Section 40A(3) · Rule 6DD · cash payment · exceeding prescribed limit · seller insistence · incentives · discounts · proof of payment · genuineness of payment

Also reported as

226 Taxmann 139

Judgments citing Sri Laxmi Satyanarayana Oil Mill v. CIT

I.T.O WD - 2(3), Asansol vs. M/S Premier Traders Self Help Group (H/O Kishore Mondal), Burdwan

In the result, Revenue’s appeal is dismissed

ITA 1882/KOL/2013[2010-11]Status: DisposedITAT Kolkata09 Sept 2016AY 2010-11

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1882/Kol/2013 & C.O. No.120/Kol/2013 (a/o ITA No.1882/Kol/2013) Assessment Years:2010-11 Income Tax Officer, Ward- M/s Premier Traders बनाम / 2(3), Asansol, 54, G.T. Self Help Group, V/s. Road (West), Asansol-713 H/o Kishore Mondal, 304 Begunia, Barakar, Burdwan-713 324 बनाम / M/s Premier Traders Self ITO, Ward-2(3), 54, V/s. Help Group, H/o Kishore G.T. Road, (West), Mondal, Begunia, Barakar, Asansol-713 304 Burdwan-713 324 [PAN No.AAKFP 8808 R] .. अप…

Income Tax Officer-Ward-12(1), Kolkata vs. M/S Standard Leather Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2620/KOL/2013[2010-2011]Status: DisposedITAT Kolkata07 Sept 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

Section 133(6)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2010-11 ITO Ward-12(1), बनाम / M/s Standard Leather Pvt. Aayakar Bhawan, P-7, Ltd., 21G. Atal Sur Road, V/s. Chowringhee Squre, Tangra, Kolkata-700 015 Kolkta-700 069 [PAN No.AAECS 4167 K] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri G. Mallikarjuna, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 10-06-2016 सुनवाई क" तार"ख/Date of Hearing 07-09-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O…

Smt Bimala Bala Mondal, Burdwan vs. ITO, WD-1(4), Durgapur

In the result the appeal by the assessee is allowed

ITA 794/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Sept 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -Vs.- I.T.O., Ward-1(4) Burdwan Durgapur [Pan : Aeapm 9753 N] ] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri.Ambitab Bhattacharya Jcit Date Of Hearing : 23.08.2016 Date Of Pronouncement : 02.09.2016. Order This Is An Appeal By The Assessee Against The Order Dated 5.2.2014 Of Cit(A)- Durgapur, Relating To Ay 2010-11. 2. The Assessee Is An Individual. He Is A Dealer In Country Spirits. Purchases Are Made From A Single Party Namely Ifb Agro Industries Ltd.. The Assessee In Respect Of Purchases From Ifb Agro Industries Ltd. Made A Payment Of Rs.14,31,840/- In Cash. According To The Ao The Above Payment Made Cannot Be Allowed As Deduction In Computing The Total Income Of The Assessee Because Of The Violation Of The Provision Of Section 40A(3) Of The Income Tax Act, 1961 (Act). The Action Of The Ao Was Confirmed By Cit(A). 3. Aggrieved By The Order Of Cit(A) The Assessee Has Preferred An Appeal Before This Tribunal. 4. None Appeared On Behalf Of The Asseseee Nor Was Any Request For Adjournment Made. I Have Heard The Submissions Of The Ld. Dr. Identical Issue With Regard To The Disallowance U/S 40A(3) Of The Act In The Case Of Assessee Who Are Engaged In The Business Of Country Spirits Who Have Paid Purchases In Cash Had Come Up For Consideration Before This Bench In The Case Of Ramnagar Pachwai & C.S. (Shop) Vs Ito Vide Ita No.148/Kol/2015 & 185&186/Kol/2014 For A.Y.2007-08 & 2008-09

For Appellant: NoneFor Respondent: Shri.Ambitab Bhattacharya JCIT

Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -vs.- I.T.O., Ward-1(4) Burdwan Durgapur [PAN : AEAPM 9753 N] ] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri.Ambitab Bhattacharya JCIT Date of Hearing : 23.08.2016 Date of Pronouncement : 02.09.2016. ORDER This is an appeal by the Assessee against the order dated 5.2.2014 of CIT(A)- Durgapur, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are made from a…

Motor Ch. Mondal, Asansol vs. ITO, WD-2(2), Asansol

In the result the appeal by the assessee is allowed

ITA 200/KOL/2014[2009-2010]Status: DisposedITAT Kolkata02 Sept 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -Vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [Pan : Afapm 9913K] (Respondent) (Appellant) For The Appellant : Shri U.Dasgupta, Advocate For The Respondent : Shri.Rajat Kumar Kureel(Dr) Date Of Hearing : 11.08.2016 Date Of Pronouncement : 02.09.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Rajat Kumar Kureel(DR)

Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [PAN : AFAPM 9913K] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Rajat Kumar Kureel(DR) Date of Hearing : 11.08.2016 Date of Pronouncement : 02.09.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 25.11.2013 of CIT(A)- Asansol, relating to AY 2…

Smt Shila Mondal, Burdwan vs. ITO, WD-2(2), Asansol

In the result, assessee’s appeal stands allowed

ITA 336/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

Section 143(3)Section 2Section 22Section 40ASection 40A(3)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2010-11 Smt. Shila Mondal Commissioner of Income बनाम Akanta Apan., Hill Tax (Appeals) Asansol, / View Park (Suth), P.O. Office of the ITO, Ward- V/s. 2(2), Room No. 2/3, 2nd Asansol, Dist. Burdwan Pin-713 304 Floor, “Parmar Building”, [PAN No.AAKRPM 5703 F] 54, G.T. Road, (West0, Asansol-713 304 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri U.Dasgupta, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sallong yaden, Addl.CIT-DR ""यथ" क" ओर से/By R…

Arun Kumar Mondal, Burdwan vs. ITO, WD-2(2), Asansol

In the result, assessee’s appeal stands allowed

ITA 306/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.305-306/Kol/2014 Assessment Years:2009-10 & 2010-11 Arun Kumar Mondal ITO, Ward-2(2), बनाम / Prop. Kendua Bazar C.S. Parmar Building, V/s. Shop, P.O. Kulti, Dist. G.T. Road, Asansol, Burdwan, Pin.713 343 Dist. Burdwan [PAN No.ADTPM 8267 H] Pin-713 304 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ravi Tulsiyan, FCA अपीलाथ" क" ओर से/By Appellant Shri Sallong Yaden, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 03-08-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा…

Naba Kumar Mondal, Asansol vs. ITO, WD-2(2), Asansol

In the result the appeal by the assessee is allowed

ITA 164/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: None(DR)

Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 164/Kol/2014 Assessment Year : 2010-11 Naba Kumar Mondal -vs.- I.T.O., Ward-2(2) Prop.Sanctoria (S)C.S.Shop Asansol Dishergarh [PAN : AFDPM 2235 B] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : None(DR) Date of Hearing : 09.08.2016 Date of Pronouncement : 12.08.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 09.12.2013 of CIT(A)- Asansol relating to AY 2010-11. 2. The Assessee is an individ…

Tushar Kanti Banerjee, Burdwan vs. ITO, WD-1(2), Asansol, Burdwan

In the result, the appeal of the assessee is allowed

ITA 307/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Aug 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR

Section 143(3)Section 40A(3)

…1 Tushar Kanti Banerjee, AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A No. 307/Kol/2014 Assessment Year: 2010-11 Tushar Kanti Banerjee Vs. Income-tax Officer, Wd-1(2), Asansol (PAN:AHSPB1846N) (Appellant) (Respondent) Date of hearing: 08.08.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri Ravi Tulsiyan, FCA For the Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A), Asansol, vide appeal No. 168/CIT(A)/Asl/W-1(2)/…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

In the result, the appeal of the assessee in ITA No

ITA 166/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 143(3)Section 40A(3)

…1 ITA No. 165-166/Kol/2014 Bolkunda Pachwai & (S) C.S. Shop, AY 2008-09 & 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A Nos. 165 & 166/Kol/2014 Assessment Years: 2008-09 & 2009-10 Bolkunda Pachwai & (S) C.S. Shop Vs. Income-tax Officer, Wd-1(2), Kolkata (PAN:AAAAB2700K) (Appellant) (Respondent) Date of hearing: 25.07.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri U. Dasgupta, Advocate For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee are ar…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

In the result, the appeal of the assessee in ITA No

ITA 165/KOL/2014[2008-2009]Status: DisposedITAT Kolkata10 Aug 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 143(3)Section 40A(3)

M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 186/KOL/2014[2010-11]Status: DisposedITAT Kolkata05 Aug 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 185/KOL/2014[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

Kajora Pachai & C.S. Shop, Burdwan vs. ITO, Ward - 1(3), Durgapur, Burdwan

In the result, assessee’s appeal stands allowed

ITA 1198/KOL/2011[2008-09]Status: DisposedITAT Kolkata22 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Kajora Pachai & C.S.Shop V/s. ITO Ward-1(3), Kajora Gram, Kajora, Dist. Durgapur, West Burdwan, Pin-713333 Bengal [PAN No.AAGFK 2341 E] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ" क" ओर से/By Appellant Shri Rajat Kr. Kureel, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 16-06-2016 सुनवाई क" तार"ख/Date of Hearing 22-06-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Memb…

Shri Prabir Kumar Mullick, Burdwan vs. ITO, Ward - 3(1), Asansol

In the result, assessee’s appeal stands allowed

ITA 1603/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 255(3)Section 260ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Prabir Kumar Mullick V/s. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [PAN No.AJEPM 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ"/ क" ओर से/By Appellant Shri Ssital Chandra Das, JCIT-DR ""यथ" क" ओर से/By Respondent 06-05-2016 सुनवाई क" तार"ख/Date of Hearing 0106-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

Bhagya Lakhi Roy (Prop), Bijoy Narayan Roy (Decd), Burdwan vs. ITO, Ward - 3(1), Asansol

In the result, assessee’s appeal stands allowed

ITA 1602/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Bijoy Narayan Roy (Prop) V/s Income Tax Officer, Ward (dead) Raghunath Chak C.S. 3(1), G.T. Road (West), Shop, Ballavpur, Dist. Asansol Burdwan [PAN No.ACRPR 6596 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ"/ क" ओर से/By Appellant Shri Ssital Chandra Das, JCIT-DR ""यथ" क" ओर से/By Respondent 06-05-2016 सुनवाई क" तार"ख/Date of Hearing 01-06-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

M/S Super Enterprise, Burdwan vs. ITO, WD-2(3), Durgapur

In the result the addition as confirmed by the Id

ITA 1495/KOL/2012[2009-10]Status: DisposedITAT Kolkata31 Mar 2016AY 2009-10

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Subho Chakraborty, Advocate, ld.ARFor Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR

Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S.Viswanethra Ravi, Judicial Member ITA No. 1495/Kol/2012 A.Y 2009-10 M/s. Super Enterprise Vs. I.T.O Ward 2(3), Durgapur PAN: AAXFS 7550G (Appellant) (Respondent) For the Appellant: Shri Subho Chakraborty, Advocate, ld.AR For the Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR Date of Hearing: 29-03-2016 Date of Pronouncement: 31-03 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), Durgapur in Appeal No. 134/CIT(A)-DGP/201…

Mr. Nirmal Kumar Das, Midnapore vs. ACIT, Cir-Haldia, Midnapore

In the result, assessee’s appeal is allowed

ITA 391/KOL/2014[2010-2011]Status: DisposedITAT Kolkata11 Dec 2015AY 2010-2011

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11 Mr. Nirmal Kumar Das V/S. Acit, Circle-Haldia, W/H/A17, Durgachak Basudevpur, P.O. Housing Estate, P.O. Khanjan Chak, Haldia, Durgachak, Hldia, Purba Purba Medinipur, Pin – Medinipur, Pin. 721602 721602 [Pan No.Acupd 7343 M] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 40(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2010-11 Mr. Nirmal Kumar Das V/s. ACIT, Circle-Haldia, W/H/A17, Durgachak Basudevpur, P.O. Housing Estate, P.O. Khanjan Chak, Haldia, Durgachak, Hldia, Purba Purba Medinipur, Pin – Medinipur, Pin. 721602 721602 [PAN No.ACUPD 7343 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Mihher Bandhopadhy, AR अपीलाथ" क" ओर से/By Appellant Shri Arjan Prasad Roy, JCIT-DR ""यथ" क" ओर से/By Respondent 12-11-2015 सुनवाई क" तार"ख/Date of Hearing 11-12-2015 घोषणा क…

Sri Rampada Panda., Purba Medinipur vs. I.T.O WD - 2, Haldia., Purba Medinipur

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

ITA 67/KOL/2013[2008-2009]Status: DisposedITAT Kolkata07 Oct 2015AY 2008-2009

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Vishwanetra Ravi, Jm] Assessment Year : 2008-09 (Appellant ) (Respondent) Sri Rampada Panda -Versus- I.T.O., Ward-2, Purba Medinipur Haldia. (Pan : Ahnpp 8129 P) For The Appellant : Shri Manish Tiwari, Fca For The Respondent : Shri Pinaki Mukherjee, Jcit Date Of Hearing : 01.10.2015. Date Of Pronouncement : 7.10.2015. Order

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Pinaki Mukherjee, JCIT

Section 133(6)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Vishwanetra Ravi, JM] Assessment Year : 2008-09 (APPELLANT ) (RESPONDENT) Sri Rampada Panda -versus- I.T.O., Ward-2, Purba Medinipur Haldia. (PAN : AHNPP 8129 P) For the Appellant : Shri Manish Tiwari, FCA For the Respondent : Shri Pinaki Mukherjee, JCIT Date of Hearing : 01.10.2015. Date of Pronouncement : 7.10.2015. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned CIT(A) in Appeal No94/CIT(A)-XXXIII/ITO.Ward-2,Hal/10-11 dated 5.10.2012 for the Asst Y…