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56 results for “house property”+ Section 47clear

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Key Topics

Section 53A5Section 2634Section 43C3Section 343Section 36(1)3Section 260A2Section 1472Section 36(2)2Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX -4 , KOLKATA vs. M/S. SHELTER PROJECT LTD

ITAT/60/2020HC Calcutta04 Feb 2022

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

For Appellant: Mr. S. N. Dutta, AdvFor Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 2(47)Section 2(47)(v)Section 260ASection 53A

Section 2(47)(v) of the Act. The question which arose for consideration before the Assessing Officer was whether pursuant to an un-registered agreement, possession of the property was handed over by the assessee to a company engaged in development of housing

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

Appeal is allowed to the extent indicated

Showing 1–20 of 56 · Page 1 of 3

ITA/125/2018HC Calcutta27 Jun 2024

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

47,74,966/-. In assessment proceedings one of the addition made by the assessment officer was of Rs. 32.42 crore received by the assesse from ELEL under an award/consent terms dated 11.05.2005 which the assesse claimed as long term capital gains while the assessing officer treated it as revenue receipt. The CIT (A) and the ITAT held

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S EMPORIS PROPERTIES PVT LTD

ITAT/59/2023HC Calcutta30 Mar 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th March, 2023 Appearance : Ms. Smita Das De, Adv. ...For The Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. G. S. Gupta, Adv. ...For The Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The ‘Act’ For Brevity) Is Directed Against The Order Dated 22Nd September, 2022 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (The Tribunal) In

Section 143(3)Section 147Section 2(4)Section 260ASection 263Section 43C

PROPERTIES PVT. LTD., KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 30th March, 2023 Appearance : Ms. Smita Das De, Adv. ...for the appellant Mr. J. P. Khaitan, Sr. Adv. Mr. G. S. Gupta, Adv. ...for the respondent. The Court : This appeal filed by the revenue under Section 260A of the Income

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

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

47 of 300 JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, CJ. and Sabyasachi Bhattacharyya, J.) 1. All these intra court appeals are directed against the order dated 18.09.2020 in G.A No. 43 of 2016 etc. APO Nos. 89, 90, 91 and 95 of 2020 which have been filed by four companies namely Universal Cables Limited (UCL), Birla Cables

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SAJJADBHAI NURUDDIN NANDARBARWAL

ITAT/129/2021HC Calcutta14 Jun 2022

Bench: :

47 lacs (vi) immovable properties in the form of a flat 11D, Block E, Ideal Regency, 46 Diamond Harbour Road and a flat at the 4th floor of premises no. 293/3A Diamond Harbour Road, Behala. Mr. Banerjee submits that the source of the fund are the amounts received by SKS as kick backs from the aforesaid two dealers. Significantly