Subhas Chandra Bhaniranka v. ACIT

320 ITR 349High Court2010#16035 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 271(1)(c)Section 120Section 127Section 127(3)Section 142(1)Section 158BD

Issues it is cited on

section 127(1)section 158bdsection 127section 158bsection 158section 12section 271(1)section 271section 271(1)(c)section 27section 143(2)section 15

Judgments citing Subhas Chandra Bhaniranka v. ACIT

GANGES TIEUP PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2570/KOL/2024[2012-2013]Status: DisposedITAT Kolkata14 Oct 2025AY 2012-2013

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Ganges Tieup Pvt. Ltd. Ito Ward 9(1), 127, 1St Floor, P-7, Chowringhee Square, Netaji Subhash Road, Kolkata-700069, Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaecg6645G Assessee By : S/Shri Soumitra Choudhury & Pranabesh Sarkar, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 14.10.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Sanat Kumar Raha, DR
Section 120Section 127Section 143(2)Section 143(3)

…nd in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The Ganges Tieup Pvt. ltd; A.Y. 2012-13 judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to section 127 also applies in the instant case. The judgment in M. A. E. K. K. Varma [1981] 129 ITR 31 (AP) relied on by the Revenue is not applicable as it dealt with the question whether in case of intra city transfer notice is required to b…

NANDLAL COMMERCIAL PRIVATE LIMITED,HOWRAH vs. INCOME TAX OFFICER WARD 3(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 505/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jul 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Nandlal Commercial Private Ward 3(1), Kolkata Limited, Kolkata Aaykar Bhavan, P-7, 1, Mahendra Nath Roy, Chowringhee Square, Vs. Bye Lane, Kolkata-711101, Kolkata-700069 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aadcn2898K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 30.07.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 120Section 127Section 143(2)Section 143(3)Section 154Section 68

…amAggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to section 127 also applies in the instant case. The judgment in M. A. E. K. K. Varma [1981] 129 ITR 31 (AP) relied on by the Revenue is not applicable as it dealt with the question whether in case of intra city transfer notice is required to b…

NISHA BAHETI,KOLKATA vs. ACIT, CIR-11(2), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1199/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Nisha Baheti C/O S.N. Ghosh & Associates, Acit, Cir-11(2), Advocates 2, Garstin Place, Aaykar Bhavan, P-7, 2Nd Floor, Suite No.203, Off Chowringhee Square, Vs. Hare Street, Kolkata-700001, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ahmpb0320M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Ms. Roma Chaudhary, Dr Date Of Hearing: 21.04.2025 Date Of Pronouncement : 02.05.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Ms. Roma Chaudhary, DR
Section 10(38)Section 127(3)Section 142(1)Section 143(2)Section 143(3)

…m Aggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to section 127 also applies in the instant case. The judgment in M. A. E. K. K. Varma [1981] 129 ITR 31 (AP) relied on by the Revenue is not applicable as it dealt with the question whether in case of intra city transfer notice is required to b…

SMT. SHAKUNTLA DEVI,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 1227/CHANDI/1996[01/04/1985 to 17/07/1995]Status: DisposedITAT Chandigarh06 Feb 2025
For Appellant: Shri M.R. Sharma, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 132(1)Section 143(2)Section 144Section 158B

…alcutta Knitwears (Supra), Tapan Kumar Dutta vs CIT (2018) 404 ITR 28 (SC), decision of the Hon'ble Delhi High Court in case of Amity Hotels Pvt Ltd, 272 ITR 75 (Del), decision of Hon'ble Calcutta High Court in case of Subhas Chandra Bhaniranka vs ACIT (2010) 320 ITR 349 (Cal). It was accordingly submitted that the satisfaction so recorded for exercise of jurisdiction under section 158BD does not satisfy the test so laid down by the Courts from time to time and therefore on this ground as well, the order so passed by the AO deserves to be set aside.\n19. Regarding timing of the recording of the satisfaction, the…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…am Agarwalla [1965] 56 ITR 14 (SC) and in S.L Singhania (1992) 193 ITR 275 (Del.HC) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The Judgment in Subhas Chandra Bhaniramka (2010) 320 ITR 349 (Col.HC) where it has been held that in case of transfer of file under section 15880 resort has to be made to section 127 also applies in the instant case. The judgment in M. A. E. K. K. Varma (1981) 129 ITR 31 (AP.HC) relied on by the Revenue is not applicable as it dealt with the question whether in case of intra city transfer notice is require…

JELLY COMMOTRADE PVT. LTD.,KOLKATA vs. ITO, WARD-7(1), KOLKATA, KOLKATA

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

ITA 196/KOL/2017[2009-2010]Status: DisposedITAT Kolkata15 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi) Assessment Year: 2009-10 Jelly Commotrade Pvt. Ltd…..…………….............................…..……………….…...……..…….............Appellant C/O. Rsvpc & Company 41A, A.J.C. Bose Road Suite No. 613 Kolkata – 700 017 [Pan : Aaccj 0218 Q] Vs. Income Tax Officer, Ward-7(1), Kolkata……........................................……………...…...........Respondent Appearances By: Shri V.K. Jain, A/R, Appeared On Behalf Of The Assessee. Shri A.K. Nayak, Cit, Sr. D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 4Th, 2019 Date Of Pronouncing The Order : March 15Th , 2019 Order Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-3, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 29/11/2016, For The Assessment Year 2009-10. 2. The Assessee Is A Private Limited Company & Is In The Business Of Investments. It Filed Its Original Return Of Income For The Assessment Year 2009-10 On 18/07/2009, Declaring Total Income Of Rs.1,370/-. The Assessing Officer Processed The Return U/S 143(3) Of The Act & Thereafter The Assessment Was Re-Opened & An Order U/S 143(3) R.W.S. 147 Of The Act, Was Passed On 24/11/2011, Assessing The Total Income At Rs.63,670/-. This Order Was Set Aside By The Ld. Cit-2, Kolkata, Vide Order U/S 263 Of The Act, Dt. 25/03/2014 & The Assessing Officer Was Directed To Pass A Fresh Assessment Order For Making Necessary Enquiries & Verifications As Mandated By The Ld. Cit-2, Kolkata.

Section 127Section 143Section 143(2)Section 143(3)Section 144Section 250Section 263Section 68

…m Aggarwalla [1965] 56 ITR 14 (SC) and in S.L. Singhania [1992] 193 ITR 275 (Delhi) wherein the validity of the orders were under challenge, meaning thereby an order recording transfer has to be on the records. The judgment in Subhas Chandra Bhaniramka [2010] 320 ITR 349 (Cal) where it has been held that in case of transfer of file under section 158BD resort has to be made to section 127 also applies in the instant case. The judgment in M. A. E. K. K. Varma [1981] 129 ITR 31 (AP) relied on by the Revenue is not applicable as it dealt with the question whether in case of intra city transfer notice is required to b…