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“Section 33(2)”

Section References (mined)Section 33Section 33(2)6 judgments

MAJLIS E KHUDDAMUL MADARI S,MUMBAI vs. ITO EXEM. WARD 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5146/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 Majlis E Khuddamul Madari S, Ito(Exem), Ward-2(1), 14, Uasim Mansion, Room No. 512, 5Th Floor, Koleueheri Village, Vs. Piramal Chambers, Chinchpada, Lal Baug, Parel, Kalina, Mumbai-400012. Mumbai-400098. Pan : Aaaam0694F (Appellant) (Respondent) For Assessee : None For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 16-10-2025 Date Of Pronouncement : 27-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 25-06-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: NONEFor Respondent: Shri Surendra Mohan, Sr.DR
Section 11Section 12ASection 144Section 250Section 68

filed part details viz copy of trust deed, copy of bank statements, copy of report of an auditor relating to accounts audited under section 33(2) and 34 and rule 19 of the Bombay Public Trust Act alongwith copy of balance sheet as on 31.07.2017 and income & expenditure account

METSIL EXPORTS PVT. LTD.,KOLKATA vs. PCIT, CEN. -2, KOLKATA

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

ITA 929/KOL/2024[2019-20]Status: DisposedITAT Kolkata08 Jul 2024AY 2019-20

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 143(1)Section 143(3)Section 263Section 263(1)Section 79

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल

DCIT, CIRCLE - 3(1), KOLKATA , KOLKATA vs. M/S. R. PIYARELALL IMPORT & EXPORT LTD., KOLKATA

In the result, the captioned appeals stand dismissed

ITA 695/KOL/2018[2011-12]Status: DisposedITAT Kolkata03 Jun 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.690&691/Kol/2018 Assessment Years: 2011-12 & 2012-13 M/S R. Piyarelall Import & Export Ltd....................…...……………....Appellant 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Vs. Acit, Range-3, Kolkata…….……………............................…..…..... Respondent I.T.A. No.695/Kol/2018 Assessment Year: 2011-12 Dcit, Circle-3(1), Kolkata.....................................…...……………....Cross-Objector Vs. M/S R. Piyarelall Import & Export Ltd …….…......................…..…..... Respondent 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Appearances By: None Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 03, 2024 Date Of Pronouncing The Order : June 03, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Cross-Appeals Against The Order Dated 04.01.2018 Of The Commissioner Of Income Tax (Appeals)-1, Kolkata [Hereinafter Referred To As ‘Cit(A)’] For Assessment Year 2011-12, One Preferred By The Assessee & The Other By The Revenue Bearing Ita No.690/Kol/2018 & Ita No.695/Kol/2018 Respectively; Whereas Ita No.691/Kol/2018 Is The Appeal Of The Assessee For Assessment Year 2012-13 Against The Order Of The Cit(A) Dated 28.12.2017. 2. No One Has Put In Appearance On Behalf Of The Assessee.

Section 33(2)

Overseas Trade Limited (the assessee herein), the Hon’ble NCLT has ordered the corporate debtor (the assessee) to be liquidated in terms of section 33(2) of Insolvency & Bankruptcy Code, 2016 and as per the order dated 06.01.2021, the NCLT has declared a moratorium against the initiation of any suit

M/S. R. PIYARELALL IMPORT & EXPORT LTD.,KOLKATA vs. JCIT, RANGE - 3, KOLKATA , KOLKATA

In the result, the captioned appeals stand dismissed

ITA 691/KOL/2018[2012-13]Status: DisposedITAT Kolkata03 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.690&691/Kol/2018 Assessment Years: 2011-12 & 2012-13 M/S R. Piyarelall Import & Export Ltd....................…...……………....Appellant 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Vs. Acit, Range-3, Kolkata…….……………............................…..…..... Respondent I.T.A. No.695/Kol/2018 Assessment Year: 2011-12 Dcit, Circle-3(1), Kolkata.....................................…...……………....Cross-Objector Vs. M/S R. Piyarelall Import & Export Ltd …….…......................…..…..... Respondent 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Appearances By: None Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 03, 2024 Date Of Pronouncing The Order : June 03, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Cross-Appeals Against The Order Dated 04.01.2018 Of The Commissioner Of Income Tax (Appeals)-1, Kolkata [Hereinafter Referred To As ‘Cit(A)’] For Assessment Year 2011-12, One Preferred By The Assessee & The Other By The Revenue Bearing Ita No.690/Kol/2018 & Ita No.695/Kol/2018 Respectively; Whereas Ita No.691/Kol/2018 Is The Appeal Of The Assessee For Assessment Year 2012-13 Against The Order Of The Cit(A) Dated 28.12.2017. 2. No One Has Put In Appearance On Behalf Of The Assessee.

Section 33(2)

Overseas Trade Limited (the assessee herein), the Hon’ble NCLT has ordered the corporate debtor (the assessee) to be liquidated in terms of section 33(2) of Insolvency & Bankruptcy Code, 2016 and as per the order dated 06.01.2021, the NCLT has declared a moratorium against the initiation of any suit

M/S. R. PIYARELALL IMPORT & EXPORT LTD.,KOLKATA vs. ADDITIONAL CIT, RANGE - 3, KOLKATA , KOLKATA

In the result, the captioned appeals stand dismissed

ITA 690/KOL/2018[2011-12]Status: DisposedITAT Kolkata03 Jun 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.690&691/Kol/2018 Assessment Years: 2011-12 & 2012-13 M/S R. Piyarelall Import & Export Ltd....................…...……………....Appellant 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Vs. Acit, Range-3, Kolkata…….……………............................…..…..... Respondent I.T.A. No.695/Kol/2018 Assessment Year: 2011-12 Dcit, Circle-3(1), Kolkata.....................................…...……………....Cross-Objector Vs. M/S R. Piyarelall Import & Export Ltd …….…......................…..…..... Respondent 12, Govt. Place (E), Kolkata – 700069. [Pan:Aabcr2695G] Appearances By: None Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 03, 2024 Date Of Pronouncing The Order : June 03, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Cross-Appeals Against The Order Dated 04.01.2018 Of The Commissioner Of Income Tax (Appeals)-1, Kolkata [Hereinafter Referred To As ‘Cit(A)’] For Assessment Year 2011-12, One Preferred By The Assessee & The Other By The Revenue Bearing Ita No.690/Kol/2018 & Ita No.695/Kol/2018 Respectively; Whereas Ita No.691/Kol/2018 Is The Appeal Of The Assessee For Assessment Year 2012-13 Against The Order Of The Cit(A) Dated 28.12.2017. 2. No One Has Put In Appearance On Behalf Of The Assessee.

Section 33(2)

Overseas Trade Limited (the assessee herein), the Hon’ble NCLT has ordered the corporate debtor (the assessee) to be liquidated in terms of section 33(2) of Insolvency & Bankruptcy Code, 2016 and as per the order dated 06.01.2021, the NCLT has declared a moratorium against the initiation of any suit

JCIT, CIRCLE-22(2), NEW DELHI vs. S R FOILS & TISSUE P. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 540/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Jan 2023AY 2011-12

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2011-12] Jcit, Vs S R Foils & Tissue P.Ltd., Circle-22(2), 2Nd Floor, Vardhman Plaza-Ii, New Delhi. J-Block, Community Centre, Rajouri Garden, New Delhi-110027. Pan-Aaacr7410E Appellant Respondent Appellant By Shri Upvan Gupta, Adv. Respondent By Ms. Maninder Kaur, Sr.Dr Date Of Hearing 05.01.2023 Date Of Pronouncement 11.01.2023 Order

Section 133(6)Section 143(3)Section 33(2)Section 53Section 53(1)Section 68

assessee brought to our notice that Ld. National Company Law Tribunal (“NCLT”) vide its order dated 04.03.2020 under the provision of section 33(2) of Insolvency & Bankruptcy Code, 2016 (“CIRP”) had passed directions for liquidation of the assessee company and appointed Shri Anil Kohli as Resolution Professional as Liquidator ... bring to your Honours attention that, the Hon'ble National Company Law Tribunal (‘NCLT') vide order dated 04.03.2020 under the provisions of section 33(2) of the Insolvency and Bankruptcy Code, 2016 ('the Code') had passed directions for liquidation of the assessee company and appointed Mr. Anil Kohli, Resolution Professional