Tea And Fabrics Ltd. v. ACIT

223 ITR 729High Court#23723 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2021 to 2021.

Judgments citing Tea And Fabrics Ltd. v. ACIT

Shri Vikram Chaudhary, Lucknow vs. ACIT-2, Lucknow

In the result both the appeals filed by the assessee are allowed

ITA 380/LKW/2020[2016-17]Status: DisposedITAT Lucknow20 Oct 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 148Section 69A

…d that an appellate authority cannot confer jurisdiction which the A.O does not have, e.g., as in the case of an assessment being barred by limitation. This has been held by the Hon'ble Gauhati High Court in the case of ‘Bengal Tea And Fabrics Ltd. vs. ACIT’, 223 ITR 729 (Gau). 15. Reference may also be had to ‘CIT vs. Rameshwardas Ram Narain’, 107 ITR 710 (All.) and ‘CIT vs. Estate Of Late Sri N. Veeraswamy Chettiar’, 49 ITR 13 (Mad.). 16. In ‘CIT vs. Rameshwardas Ram Narain’ (supra), the penalty was imposed by the ITO without obtaining the prior approval of the IAC. The Hon'ble Allahabad High Court held that th…

Shri Vikram Chaudhary HUF, Lucknow vs. ACIT-2, Lucknow

In the result both the appeals filed by the assessee are allowed

ITA 379/LKW/2020[2016-17]Status: DisposedITAT Lucknow20 Oct 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 148Section 69A

…d that an appellate authority cannot confer jurisdiction which the A.O does not have, e.g., as in the case of an assessment being barred by limitation. This has been held by the Hon'ble Gauhati High Court in the case of ‘Bengal Tea And Fabrics Ltd. vs. ACIT’, 223 ITR 729 (Gau). 15. Reference may also be had to ‘CIT vs. Rameshwardas Ram Narain’, 107 ITR 710 (All.) and ‘CIT vs. Estate Of Late Sri N. Veeraswamy Chettiar’, 49 ITR 13 (Mad.). 16. In ‘CIT vs. Rameshwardas Ram Narain’ (supra), the penalty was imposed by the ITO without obtaining the prior approval of the IAC. The Hon'ble Allahabad High Court held that th…

Ibrahim International Trading Company, Kanpur vs. Assistant Commissioner of Income Tax- 3, Kanpur

In the result, the appeal is allowed

ITA 340/LKW/2018[2007-08]Status: DisposedITAT Lucknow25 Aug 2021AY 2007-08

Bench: Shri T.S. Kapoorassessment Year 2007-08 Ibrahim International Ltd. Earlier Acit-3, Vs. Kanpur Known As Ibrahim International Trading Co., 40/121, Hospital Road Parade, Kanpur 208001 Pan – Aaafi 9671F (Appellant) (Respondent)

Section 150(1)Section 153(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year 2007-08 Ibrahim International Ltd. earlier ACIT-3, Vs. Kanpur known as Ibrahim International Trading Co., 40/121, Hospital Road Parade, Kanpur 208001 PAN – AAAFI 9671F (Appellant) (Respondent) Appellant by Shri Abhinav Mehrotra, Advocate Respondent by Shri Ajay Kumar, DR Date of hearing 12/08/2021 Date of pronouncement 25/08/2021 O R D E R This is an appeal filed by the assessee against the order of ld. CIT(A)-1, Kanpur dated 01.07.2016 pertaining to Assessmen…

Tea And Fabrics Ltd. v. ACIT (223 ITR 729) — Cited in 3 Judgments | BharatTax