COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

38,39,05,410/- as against original return filed on 31.10.2007 under section 139 disclosing income of Rs.127,24,13,150/-. After the search and seizure operations and impounding of documents, the respondent/assessee declared an 4 undisclosed income of Rs.13,16,25,370/- which was added to the income disclosed in the returns apart from certain other additions.In the assessment

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

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

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

38,02,680/-. Subsequently, notices under Section 143(2) and 142(1) were issued and the case was discussed with the authorised representative of the assessee, written objections were also filed by the assessee. After perusal of the reply given by the assessee to the show cause notice issued on 11.12.2018, the assessing officer completed the assessment by order dated

PRINCIPAL COMMISSIONER OF INCOME TAX-17, KOLKATA vs. M/S. RADHASHYAM TIRTHABASI PAUL

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

10 (SC) (State of Telengana and Others vs. Tirumala Construction) held that section 19 of the 101st Amendment did not prescribe any limitation for the legislation but circumscribed a time limit. 16. Learned Advocate General has contended that, the State was within its powers to amend the Entry Tax Act, 2012 by the West 19 Bengal Finance Act, 2017. Referring

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

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

10 (SC) (State of Telengana and Others vs. Tirumala Construction) held that section 19 of the 101st Amendment did not prescribe any limitation for the legislation but circumscribed a time limit. 16. Learned Advocate General has contended that, the State was within its powers to amend the Entry Tax Act, 2012 by the West 19 Bengal Finance Act, 2017. Referring

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED

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

10 (SC) (State of Telengana and Others vs. Tirumala Construction) held that section 19 of the 101st Amendment did not prescribe any limitation for the legislation but circumscribed a time limit. 16. Learned Advocate General has contended that, the State was within its powers to amend the Entry Tax Act, 2012 by the West 19 Bengal Finance Act, 2017. Referring

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. PARAMOUNT PROPERTIES & ESTATE DEVELOPMENT LIMITED

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

10 (SC) (State of Telengana and Others vs. Tirumala Construction) held that section 19 of the 101st Amendment did not prescribe any limitation for the legislation but circumscribed a time limit. 16. Learned Advocate General has contended that, the State was within its powers to amend the Entry Tax Act, 2012 by the West 19 Bengal Finance Act, 2017. Referring