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70 results for “section 68”+ Section 263clear

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Key Topics

Section 26380 Section 6822 Section 143(3)18 Section 260A16 Section 1011 Section 80H10 Addition to Income9 Section 148A8 Section 1477 Condonation of Delay

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

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

ITAT/96/2021HC Calcutta11 Feb 2022

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

For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv

Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263

Showing 1–20 of 70 · Page 1 of 4

7

Revision u/s 2637

263 of the Act was without jurisdiction as such as the items of addition directed by the Learned Principal Commissioner of Income Tax was part of IDS, 2016 and not part of order under Section 143(3) of the Act? iii) Whether the Learned Tribunal is perverse in our looking that it is the duty of the Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263

PRINCIPAL COMMISSIONER OF INCOME TAX vs. NAND KISHORE AGARWALA

In the result, these appeals are allowed and the substantial

ITAT/22/2021HC Calcutta14 Jun 2022

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

68 of the Act and accordingly directed the assessing officer to re-assess the income of the assessee for the relevant assessment years. 27. It is submitted that the assumption of jurisdiction by the Commissioner under Section 263