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13 results for “reassessment u/s 147”+ Section 143(1)(a)clear

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Key Topics

Section 143(3)23Section 14718Section 26313Section 260A12Reopening of Assessment12Reassessment10Section 1515Addition to Income5Section 143

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

u/s. 143 (3) as above Please issue Demand Notice and copy of the order to the assessee. (MONALISA PAL MUKHERJEE) Income Tax Officer Ward-2 (3), Kolkata” 5. As stated by learned counsel for the respondent assessee, a notice dated 23.03.2010 under Section 147/148 of the Act, 1961 for the assessment year 2005-06 was issued by the assessing officer

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD

ITAT/240/2024
3
Bogus Purchases3
Disallowance3
Section 1312
HC Calcutta
01 Jul 2025

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

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. Pratyush Jhunjhunwalla, Advocate
Section 131Section 142(1)Section 143(3)Section 147Section 154Section 260ASection 263

reassessment proceedings u/s. 147 pending proceedings u/s. 154?” We have heard Mr. Prithu Dudhoria, learned senior standing counsel for the appellant/department and Mr. Pratyush Jhunjhunwalla, learned counsel for the respondent/assessee. The assessee preferred appeal before the learned Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Kolkata-21 [CIT(A)] dated 20.3.2023 by which

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

The appeals are dismissed and the substantial

ITAT/86/2025HC Calcutta04 Jul 2025

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

Section 143(3)Section 147Section 260A

U/s. 147 of the Act and in not adjudicating the merits of the case when there is the involvement of the issue of bogus purchase by the assessee? e) WHETHER the Learned Income Tax Appellate Tribunal was justified in law in not considering that the transactions involved in the case were not only of highly suspicious nature, but the same

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

The appeals are dismissed and the substantial

ITAT/84/2025HC Calcutta04 Jul 2025

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

Section 143(3)Section 147Section 260A

U/s. 147 of the Act and in not adjudicating the merits of the case when there is the involvement of the issue of bogus purchase by the assessee? e) WHETHER the Learned Income Tax Appellate Tribunal was justified in law in not considering that the transactions involved in the case were not only of highly suspicious nature, but the same

M/S HIGAIN CONSULTANCY SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/28/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S KUMAR TRADERS vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/25/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S SUNIL FAN INDUSTRIES vs. INCOME TAX OFFICER, WARD-35(2), KOLKATA

The appeals are dismissed

ITAT/30/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S RAMESHWAR LAL SAJJAN KUMAR (PRESENTLY VINSA ELECTRICAL P vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/33/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S R R SONS TRADING COMPANY vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKA

The appeals are dismissed

ITAT/26/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S MAYUR VYAPAR PVT LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/35/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S LEOPARD FINANCIERS PVT LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/27/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S DANIEL COMMODITIES PRIVATE LIMITED

The appeal is dismissed

ITAT/155/2025HC Calcutta14 Jan 2026

Bench: : The Hon'Ble Justice Rajarshi Bharadwaj & The Hon’Ble Justice Uday Kumar Date : 14Th January, 2026

Section 143(3)Section 147Section 151Section 263Section 68

1), Kolkata has replied "Approval from competent authority obtained 3 u/s 151 of the Income Tax Act: Not readily available from the record". The Id. counsel referring to the aforesaid facts on the file has submitted that reopening of the assessment in this case was done without taking approval of the competent authority u/s 151 of the Act. He, therefore

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the

ITAT/32/2022HC Calcutta15 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 15Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….For Appellant

Section 260ASection 263Section 69C

1) Whether on the facts and in the circumstances of the case and in law the Learned Income Tax Appellate Tribunal erred in quashing the order passed by the PCIT-10, Kolkata u/s. 263 of the Act ? 2) Whether on the facts and in the circumstances of the case and in law the Learned Income Tax Appellate Tribunal is perverse