Tata Medical Centre Trust v. CIT(E)

140 Taxmann.com 431Income Tax Appellate Tribunal2022#4901 most cited

What is Tata Medical Centre Trust v. CIT(E) authority for?

Communications not conforming to a specified circular are invalid and deemed never issued. The mandatory requirement of mentioning a Document Identification Number (DIN) in penalty orders is upheld.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2022 to 2024.

Also referred to as

Tata Medical Centre Trust v. CIT(E) · DIN · invalid communication · deemed never issued · mandatory requirement · penalty order

Issues it is cited on

section 270(a)section 119(2)(a)section 5(8)section 202principal director general of income-taxtime barred assessmentclosely held companysection 270a(9)section 119(2)section 91section 253(5)jda

Judgments citing Tata Medical Centre Trust v. CIT(E)

Dhanterash Sales Private Limited., Kolkata vs. ITO, Ward-12(1), Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 1184/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, Ajc Bose Road, Kolkata – 700020. [Pan: Aadcd2722L] Vs. Ito, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2024 Date Of Pronouncing The Order : February 26, 2024 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.11.2023 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’).

Section 143(3)Section 250Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, AJC Bose Road, Kolkata – 700020. [PAN: AADCD2722L] vs. ITO, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 21, 2024 Date of pronouncing t…

Ashish Shukla, New Delhi vs. DCIT, Central Circle-29, New Delhi

In the result, the appeal of the assessee in ITA

ITA 285/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Pranshu Goel, CAFor Respondent: Shri Kanv Bali, Sr.DR
Section 253(5)Section 270A(9)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.283, 284 & 285/DEL/2023 Assessment Year 2013-14, 2014-15 & 2017-18 Ashish Shukla, DCIT, A-1/15, Ground Floor, Vs. Central Circle-XXIX, New Kondli, East Delhi, Near Shani New Delhi. Mandir, Delhi - 110096 TAN/PAN: ATBPK8340F (Appellant) (Respondent) Appellant by: Shri Pranshu Goel, CA Respondent by: Shri Kanv Bali, Sr.DR Date of hearing: 16 11 2023 Date of pronouncement: 22 11 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal…

Ashish Shukla, New Delhi vs. DCIT, Central Circle-29, New Delhi

In the result, the appeal of the assessee in ITA

ITA 284/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Nov 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Pranshu Goel, CAFor Respondent: Shri Kanv Bali, Sr.DR
Section 253(5)Section 270A(9)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.283, 284 & 285/DEL/2023 Assessment Year 2013-14, 2014-15 & 2017-18 Ashish Shukla, DCIT, A-1/15, Ground Floor, Vs. Central Circle-XXIX, New Kondli, East Delhi, Near Shani New Delhi. Mandir, Delhi - 110096 TAN/PAN: ATBPK8340F (Appellant) (Respondent) Appellant by: Shri Pranshu Goel, CA Respondent by: Shri Kanv Bali, Sr.DR Date of hearing: 16 11 2023 Date of pronouncement: 22 11 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal…

Ashish Shukla, New Delhi vs. DCIT Central Circle-29, New Delhi

In the result, the appeal of the assessee in ITA

ITA 283/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Nov 2023AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Pranshu Goel, CAFor Respondent: Shri Kanv Bali, Sr.DR
Section 253(5)Section 270A(9)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.283, 284 & 285/DEL/2023 Assessment Year 2013-14, 2014-15 & 2017-18 Ashish Shukla, DCIT, A-1/15, Ground Floor, Vs. Central Circle-XXIX, New Kondli, East Delhi, Near Shani New Delhi. Mandir, Delhi - 110096 TAN/PAN: ATBPK8340F (Appellant) (Respondent) Appellant by: Shri Pranshu Goel, CA Respondent by: Shri Kanv Bali, Sr.DR Date of hearing: 16 11 2023 Date of pronouncement: 22 11 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal…

Ankit Jain, Delhi vs. ITO, Ward-47(4), New Delhi

In the result, both the appeals of assessee are allowed in the manner as indicated above

ITA 626/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Rajiv Jain, CA
Section 153CSection 153DSection 156Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.625 & 626/Del/2023 Assessment Year: 2016-17 Ankit Jain, The DCIT, Central Circle-7, New Delhi 1163/17, Kucha Mahajani, Chandni Chowk, Delhi 110006 vs. PAN AHCPJ 1679 F (Appellant) (Respondent) For Assessee : Shri Rajiv Jain, CA Revenue For : Shri Zafarul Haque Tanweer CIT(DR) Date of Hearing : 03.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order CIT(A)-24, New Delhi dated 31.01.2023…

Ankit Jain, Delhi vs. DCIT, Central Circle-7, New Delhi

In the result, both the appeals of assessee are allowed in the manner as indicated above

ITA 625/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Shri G.S Pannu, Hon’Ble & Shri Chandra Mohan Garg

For Appellant: Shri Rajiv Jain, CA
Section 153CSection 153DSection 156Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.625 & 626/Del/2023 Assessment Year: 2016-17 Ankit Jain, The DCIT, Central Circle-7, New Delhi 1163/17, Kucha Mahajani, Chandni Chowk, Delhi 110006 vs. PAN AHCPJ 1679 F (Appellant) (Respondent) For Assessee : Shri Rajiv Jain, CA Revenue For : Shri Zafarul Haque Tanweer CIT(DR) Date of Hearing : 03.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order CIT(A)-24, New Delhi dated 31.01.2023…

Linde India Ltd, Kolkata vs. DCIT, Kolkata

In the result appeal of the assessee is allowed

ITA 319/KOL/2023[2017-18]Status: DisposedITAT Kolkata08 Sept 2023AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2017-18 Linde India Ltd. Deputy Commissioner Of (Formerly Boc India Limited) Income Tax, Circle-11(1), “Oxygen House”, P-43, Vs. Kolkata. Taratala Road, Kolkata-700 088, West Bengal. (Pan: Aaacb2528H) (Appellant) (Respondent)

For Appellant: Shri Ketan Ved, CA and Shri Alpesh Gupta, CAFor Respondent: Shri Kallol Mistry, JCIT, Sr. DR
Section 143(3)Section 144CSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Linde India Ltd. Deputy Commissioner of (formerly BOC India Limited) Income Tax, Circle-11(1), “Oxygen House”, P-43, Vs. Kolkata. Taratala Road, Kolkata-700 088, West Bengal. (PAN: AAACB2528H) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA and Shri Alpesh Gupta, CA Respondent by : Shri Kallol Mistry, JCIT, Sr. DR Date of Hearing : 06.09.2023 Date of Pronouncement : 08.09.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: T…

Shri Ishak, Indore vs. The ITO 5(4), Indore

In the result, the appeal filed by the assesse is allowed

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Ishak ITO 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AKXPI 6044 D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.08.2023 Date of Pronouncement 24.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 22.11.2022 of Commissioner of Income Tax(Appeals), National Appeal Ce…

Alka Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Mallika Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Abhimanyu Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2815/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Apr 2023AY 2018-19

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2814/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Apr 2023AY 2017-18

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…

G.P.Tronics Pvt Ltd., Kolkata vs. ACIT Cir 2(1), Kolakata

ITA 503/KOL/2020[2015-16]Status: DisposedITAT Kolkata27 Mar 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 503/Kol/2020 Assessment Year: 2015-2016 G.P. Tronics Pvt. Limited,........................Appellant C/O. Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata-700007 [Pan: Aaccg1313K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 23, 2023 Date Of Pronouncing The Order : March 27, 2023 O R D E R

Section 143(3)Section 263

…ITA No. 503/KOL/2020 Assessment Year: 2015-2016 G.P. Tronics Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 503/KOL/2020 Assessment Year: 2015-2016 G.P. Tronics Pvt. Limited,........................Appellant C/o. Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata-700007 [PAN: AACCG1313K] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Sunil Surana, FCA, appeared on beha…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Costal Energy (P) Ltd, Howrah vs. ITO, Ward-15(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 348/KOL/2021[2010-11]Status: DisposedITAT Kolkata23 Feb 2023AY 2010-11

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.348/Kol/2021 Assessment Year: 2010-11 Costal Energy (P) Ltd......................................................………...…..…Appellant Ganesh Complex, Nh-6 Bombay Road, Raghudevpur, Howrah- 711322. [Pan: Aaccc7578A] Vs. Ito, Ward-15(1), Kolkata..................................................…....…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Subhrajyoti Bhattacharjee, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2023 Date Of Pronouncing The Order : February 23, 2023 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 24.02.2020 Of The Principal Commissioner Of Income Tax-5, Kolkata [Hereinafter Referred To As The ‘Pcit’] Agitating The Action Of The Pcit In Passing The Impugned Order U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Exercising His Revision Jurisdiction. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 147Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.348/Kol/2021 Assessment year: 2010-11 Costal Energy (P) Ltd......................................................………...…..…Appellant Ganesh Complex, NH-6 Bombay Road, Raghudevpur, Howrah- 711322. [PAN: AACCC7578A] vs. ITO, Ward-15(1), Kolkata..................................................…....…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on beh…

Rcc Institute of Technology, Kolkata vs. CIT(Exemptions), Kolkata

The appeal of the assessee stands allowed

ITA 108/KOL/2022[2016-17]Status: DisposedITAT Kolkata29 Nov 2022AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.108/Kol/2022 Assessment Year: 2016-17 Rcc Institute Of Technology..…………………................................……Appellant C.I.T Cambus(Old), Cannel South Road, Beliaghata, Kolkata-700015. [Pan: Aaaar4012N] Vs. Cit(Exemption), Kolkata............…...................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 28, 2022 Date Of Pronouncing The Order : November 29, 2022 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 31.03.2021 Of The Commissioner Of Income Tax(Exemption), Kolkata [Hereinafter Referred To As The ‘Cit(Exemption’)] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Cit(Exemption) U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of 2019 Of Cbdt. Since The Aforesaid Legal Issue Will Be Determinative Of The Very Validity Of The Impugned Revision Order Passed

Section 119Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.108/Kol/2022 Assessment year: 2016-17 RCC Institute of Technology..…………………................................……Appellant C.I.T Cambus(Old), Cannel South Road, Beliaghata, Kolkata-700015. [PAN: AAAAR4012N] vs. CIT(Exemption), Kolkata............…...................……........……...…..…..Respondent Appearances by: Shri Miraj D. Shah, AR, appeared on behalf of the appellant…

Shri Mahesh Kumar Sureka, Howrah vs. PCIT-13, Kolkata

The appeal of the assessee stands allowed

ITA 106/KOL/2021[2012-13]Status: DisposedITAT Kolkata29 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.106/Kol/2021 Assessment Year: 2012-13 Shri Mahesh Kumar Sureka..…………………................................……Appellant 6/2/1, Ashutosh Mukherjee Lane, Howrah-711106. [Pan: Alcps8735K] Vs. Pcit-13, Kolkata......................…...................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 28, 2022 Date Of Pronouncing The Order : November 29, 2022 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 28.01.2021 Of The Principal Commissioner Of Income Tax-13, Kolkata [Hereinafter Referred To As The ‘Pcit’] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Pcit U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of 2019 Of Cbdt. Since The Aforesaid Legal Issue Will Be Determinative Of The Very Validity Of The Impugned Revision Order

Section 119Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.106/Kol/2021 Assessment year: 2012-13 Shri Mahesh Kumar Sureka..…………………................................……Appellant 6/2/1, Ashutosh Mukherjee Lane, Howrah-711106. [PAN: ALCPS8735K] vs. PCIT-13, Kolkata......................…...................……........……...…..…..Respondent Appearances by: Shri Miraj D. Shah, AR, appeared on behalf of the appellant. Shri G. Hukugha S…

Smt. Sunita Agarwal, Kolkata vs. ITO, Ward-43(6), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 432/KOL/2020[2015-16]Status: DisposedITAT Kolkata22 Nov 2022AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.432/Kol/2020 Assessment Year: 2015-16 Smt. Sunita Agarwal………………………………................................……Appellant C/O Rajesh Mohan & Associates, Unit No.18, 5Th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata-700013. [Pan: Adcpa9325P] Vs. Ito, Ward-43(6), Kolkata............…...................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Appellant. Shri Amal Sudhir Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : November 22, 2022 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 22.06.2020 Of The Principal Commissioner Of Income Tax-15, Kolkata (Hereinafter Referred To As The ‘Pcit’) Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Pcit U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of

Section 119Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.432/Kol/2020 Assessment year: 2015-16 Smt. Sunita Agarwal………………………………................................……Appellant C/o Rajesh Mohan & Associates, Unit No.18, 5th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata-700013. [PAN: ADCPA9325P] vs. ITO, Ward-43(6), Kolkata............…...................……........……...…..…..Respondent Appearances by: Shri Sunil Surana,…