PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

In the result, the appeal filed by the revenue is dismissed and

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

reassessment. Section 191 places an embargo on the declarant to the effect that any amount of tax and surcharge paid under Section 181 or penalty paid under Section 182 in pursuance of a declaration under Section 180 shall not be refundable. Section 193 deals with declaration by misrepresentation of facts to be void. The said provision commences with

PRINCIPAL COMMISSIONER OF INCOME TAX-11 , KOLKATA vs. M/S. NOPANY & SONS

In the result, this appeal is dismissed and the

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

56(4), Kolkata, the assessment order passed by him is a nullity and without jurisdiction ? We have heard Mr. Mitra, learned senior standing counsel for the appellant and Mr. Ananda Sen, learned counsel assisted by Ms. Atasi Sarkar for the respondent/assessee. The short issue which falls for consideration is whether the assessing officer, who had jurisdiction over the assessee

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

56 (Calcutta)?” 4. We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/department and Mr. J. P. Khaitan, learned senior counsel for the respondent/assessee. 5. The assessee filed these appeals before the learned Tribunal for all the three assessment years challenging the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

56 (Calcutta)?” 4. We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/department and Mr. J. P. Khaitan, learned senior counsel for the respondent/assessee. 5. The assessee filed these appeals before the learned Tribunal for all the three assessment years challenging the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] 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

56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements are to the extent

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

56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements are to the extent

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

56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements are to the extent

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

56. For the decision on the first issue raised in this batch of matters, paragraph 1159.6 of Jindal Stainless Ltd (supra) is of utmost importance where it has been held that, the decisions of the Supreme Court in Atiabari (supra), Automobile Transport (supra) and Jindal Steel Ltd (supra) and all other judgements that follow such pronouncements are to the extent