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65 results for “house property”+ Section 23(2)clear

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Key Topics

Section 13(1)(e)8Section 260A6Section 13(2)6Section 1385Section 234Section 1094Section 2634Section 54F4House Property4

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

23. Importantly, even though a party may be heard in support of its claim or in defence to the claim of his opponent, such hearing would be of little avail and a mere pretence if the adjudicator is biased and predetermined to decide against it. It would be destructive of the concept of fair trial/hearing if a party is compelled

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta

Showing 1–20 of 65 · Page 1 of 4

Addition to Income3
Disallowance3
27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

2. The respondent assesse is engaged in various business activities. For the assessment year 2006-07 it disclosed in its return total income of Rs. 3041,42,53,870/- which was revised by return of Income dated 19.03.2008 to Rs. 3040,47,74,966/-. In assessment proceedings one of the addition made by the assessment officer

THE SATURDAY CLUB LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3

The appeals are disposed of

ITA/138/2019HC Calcutta07 Jul 2023

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

Section 22Section 23Section 260A

house property”. Section 23 (2) clarifies that where the property consists of a house or part of a house which

THE SATURDAY CLUB LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA -3

The appeals are disposed of

ITA/127/2019HC Calcutta07 Jul 2023

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

Section 22Section 23Section 260A

house property”. Section 23 (2) clarifies that where the property consists of a house or part of a house which

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2 vs. M/S. EXPERT JEWELLERS PVT LTD

The appeals are disposed of

ITAT/138/2019HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 22Section 23Section 260A

house property”. Section 23 (2) clarifies that where the property consists of a house or part of a house which

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court