Trib.); Micromax Informatics Ltd. v. DCIT

140 Taxmann.com 576Reported decision2022#13400 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 250Section 92BSection 140A(3)Section 143(3)Section 145(2)Section 14ASection 1962Section 35(2AB)

Issues it is cited on

section 140aretrospective amendmentcorporate guaranteesection 140section 92btransfer pricing adjustmentassociated enterprisesarm's length priceassociated enterpriseinternational transactionsection 92section 115j

Judgments citing Trib.); Micromax Informatics Ltd. v. DCIT

National Engineering Industries Limited, Kolkata vs. DCIT, Circle 5(1), Kolkata

Appeal of the assessee is partly allowed

ITA 982/KOL/2025[2020-2021]Status: DisposedITAT Kolkata13 Oct 2025AY 2020-2021

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 982/Kol/2025 Assessment Year : 2020-21 National Engineering Industries Limited, 9/1, R.N. Mukherjee Road, Birla Building - 700001 [PAN: AAACN9969L] ……..…...…………….... Appellant vs. DCIT, Circle 5(1), Kolkata, P-7, Chowringhee Square, Aayakar Bhawan, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Praveen Kishore, CIT-DR Date of concluding the hearing : 27.08.2025 Date…

DCIT Circle-5(1), Kolkata vs. S K Sarawagi and Company Pvt Ltd, Kolkata

Appeals are partly allowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon'Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata - 700069 Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented by : Nicholas Murmu, Addl. CIT, SR. DR D…

DCIT, Circle-5(1), Kolkata vs. S K Sarawagi and Company Private Limited, Kolkata

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata – 700069 …..…...…………….... Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] .................... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented…

Anand Nvh Products P.Ltd, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed with consequences to follow as per determination of the grounds as above

ITA 705/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Dec 2024AY 2017-18

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2017-18 Anand Nvh Products P. Ltd., Vs Dcit, F-3/5, Vasant Vihar, Circle-1(1), New Delhi – 110 057. New Delhi. Pan: Aaeca0297J

For Appellant: Shri Mukesh BhutaniFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 Anand NVH Products P. Ltd., Vs DCIT, F-3/5, Vasant Vihar, Circle-1(1), New Delhi – 110 057. New Delhi. PAN: AAECA0297J (Appellant) (Respondent) Assessee by : Shri Mukesh Bhutani, Shri Saurabh Nandy & Ms Drishti Goel, Advocates Revenue by : Shri Dharamvir Singh, CIT-DR Date of Hearing : 17.10.2024 Date of Pronouncement : 02.12.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessme…

Eih Limited, Kolkata vs. D.C.I.T., Income Tax Department, NFAC, Delhi, Kolkata

In the result, both the appeals of the assessee are partly allowed

ITA 498/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-2019

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 181/Kol/2022 Assessment Year: 2017-18 & I.T.A. No. 498/Kol/2022 Assessment Year: 2018-19 EIH Limited, 4, Mangoe Lane, 6th Floor, Kolkata - 700001 [PAN: AAACE6898B] .....................…...……………....Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Kolkata P-7, Chowringhee Square, Kolkata - 700169 ...............…..….................. Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Abhijit Kundu, CIT-DR D…

Eih Limited, Kolkata vs. DCIT, NFAC, Delhi

In the result, both the appeals of the assessee are partly allowed

ITA 181/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 181/Kol/2022 Assessment Year: 2017-18 & I.T.A. No. 498/Kol/2022 Assessment Year: 2018-19 EIH Limited, 4, Mangoe Lane, 6th Floor, Kolkata - 700001 [PAN: AAACE6898B] .....................…...……………....Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Kolkata P-7, Chowringhee Square, Kolkata - 700169 ...............…..….................. Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Abhijit Kundu, CIT-DR D…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…