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241 results for “TDS”+ Section 142(1)clear

Sorted by relevance

Mumbai1,089Delhi1,016Bangalore453Hyderabad284Kolkata241Chennai224Jaipur190Pune148Chandigarh144Ahmedabad139Cochin114Indore92Visakhapatnam90Rajkot64Raipur58Patna44Dehradun40Surat39Nagpur37Lucknow35Jodhpur26Guwahati24Cuttack21Agra20Ranchi12Amritsar12Panaji9Jabalpur8Allahabad7Karnataka6SC4Calcutta3Telangana2Varanasi1Bombay1

Key Topics

Section 143(3)93Section 4085Addition to Income65Section 25056Section 6852Section 14752Disallowance49TDS46Section 143(2)41Section 14A

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

TDS is compensatory in nature and therefore the sameis allowable as business expenditure.” 11. Apart from that, the ld. counsel for the assessee has invited our attention to the provisions of section 40(a)(ii), which read as under: “Amount not deductible. 40. Notwithstanding anything to the contrary in sections 30 to [38], the following amounts shall not be deducted

Showing 1–20 of 241 · Page 1 of 13

...
35
Section 80I33
Deduction32

INDIAN WIRE AND STEEL PRODUCTS ,KOLKATA vs. A.C.I.T.,CIRCLE-44, KOLKATA

In the result, the appeal of the assessee is allow

ITA 1160/KOL/2019[2010-1]Status: DisposedITAT Kolkata10 Jan 2020

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Indian Wire & Steel Products.....…………........................................................……………….…......Appellant 2Nd Floor 113A, Manohar Das Katra Kolkata – 700 007 [Pan : Aaafi 7079 M] Vs. Asstt. Commissioner Of Income Tax, Circle-44, Kolkata………………………………….…....Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 10Th, 2019 Date Of Pronouncing The Order : January 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 132(1)Section 147Section 250

TDS to the Bogus company are given below:- SI. Name of Company TAN Name of the Amounts Date of No. Deductor Payment/Credit 1 Sumit Iron CALI01192C Indian Wire & 1,20,000/- 31.03.2010 Steel Product 2 Vishakha Technologies CALI01192C Indian Wire & 1,80,000/- 31.03.2010 Steel Product 3. Moran Plant & Machinery CALI01192C Indian Wire & 1,20,000/- 31.03.2010 Steel Product

BALAKALYAN CHOWDARY MARATHU,KADAPA vs. CIT(IT&TP), KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1310/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

BISWAJIT SWAIN,HOOGHLY vs. CIT(IT&TP), KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1312/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

MAHESH KUMAR,BANGALORE vs. CIT(IT&TP), KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1303/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

LISA DAS,KOLKATA vs. ACIT (IT), CIRCLE-1(2), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1307/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

SAMIR KUMAR NAYAK ,BALASORE vs. CIT(IT&TP), KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1309/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

DIPANJAN BASAK,KOLKATA vs. ACIT(IT), CIRCLE-1(1), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1316/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

AZHARUL HAQUE,KOLKATA vs. ACIT(IT), CIRCLE-1(1), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1313/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm] I.Ta No.1303/Kol/2019 A.Y 2014-15 Mahesh Kumar Vs. Commissioner Of Income Tax (It&Tp), C/O Ibm India Private Limited Global Kolkata Process Services-1A, Tax Team Hr Delivery Centre ‘D1’, 4Th Floor, Manyata Business Park, Outer Ring Road, Nagawara, Karnataka-560045. (Pan:Apspk6683A) Appellant Respondent I.Ta No.1307/Kol/2019 A.Y 2014-15 Smt. Lisa Das Vs. Assistant Commissioner Of Income-Tax Bl-353, Sector-2, Salt Lake, Kolkata- (It), Circle-1(2), Kolkata. 700 091. (Pan: Amqpd7668B) Appellant Respondent I.Ta Nos.1309/Kol/2019 A.Y 2014-15 Samir Kumar Nayak Vs. Commissioner Of Income-Tax (It&Tp), Sales Tax Office Lane, Balasore, Kolkata. Odisha-756001. (Pan: Afcpn5619M) Appellant Respondent I.Ta No.1310/Kol/2019 A.Y 2014-15 Balakalyan Chowdary Marathu Vs. Commissioner Of Income-Tax (It&Tp), 2/423-C, Mangalamitra, Rajampet, Kolkata. Kadapa, Andhra Pradesh-516115 (Pan: Asrpm6979R) Appellant Respondent I.Ta No.1312/Kol/2019 A.Y 2014-15 Biswajit Swain Vs. Commissioner Of Income-Tax (It&Tp), 60/4A, Haran Banerjee Lane, Kolkata. Konnagar, Hooghly, West Bengal- 712235 (Pan: Aysps1745C) Appellant Respondent I.Ta No.1313/Kol/2019 A.Y 2014-15 Azharul Haque Vs. Assistant Commissioner Of Income- Flat 6, Building 1, Sayed Ismail Lane, Tax (It), Circle-1(1), Kolkata. Ays- 2014-15

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Dr. P. K. Srihari, CIT, DR
Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 606/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 May 2020AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 14ASection 2

142 discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier". 21. Moreover, Section 139(5) of the Act states that an assessee can file a revised return

NAYAN MUKHERJEE,KOLKATA vs. ACIT (IT), CIRCLE-1(2), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1306/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

SHRI DEBANJAN DAS GUPTA,KOLKATA vs. ACIT(IT), CIRCLE-1(1), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1315/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

RAVI KIRAN SINHA,DHANBAD vs. ACIT(IT), CIRCLE-1(2), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1308/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

SHRI BODHISATTAVA CHATTOPADHYAY,KOLKATA vs. CIT(IT&TP), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1314/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

SHRI HIMADRI MALLICK,KOLKATA vs. CIT (IT&TP), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1304/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

MALAY GHOSH,MIDNAPOIRE vs. ACIT(IT), CIRCLE-1(2), KOLKATA, KOLKATA

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1311/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

TDS was reported in statement 26AS in the assessee’s name. In the return furnished, the assessee however did not include the said allowance in his total income on the plea that it was not income earned or accrued in India and therefore not forming part of the total income in terms of Section 5(2) read with Section

M/S PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 2298/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 May 2020AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 M/S. Pricewaterhouse Coopers Private Limited……...............................……………………......Appellant Block-Ep, Plot –Y14 Salt Lake City Sector-V Kolkata – 700 091 [Pan : Aabcp 9181 H] Vs. Deputy Commissioner Of Income Tax (It), Circle-2(1), Kolkata……..........................…....Appellant Appearances By: Shri Kanchun Kaushal, A/R & Shri Bikash Kr. Jain, Ca, Appeared On Behalf Of The Assessee. Shri Vijay Shankar, Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 25Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144C(13)

142(1)/143(2) of the Act etc. Thus, such non-est notice cannot be a basis for coming to a conclusion that the st notice cannot be a basis for coming to a conclusion that the st notice cannot be a basis for coming to a conclusion that the assessment order is a final assessment order

JASHOJIT MUKHERJEE,KOLKATA vs. ACIT, CIR-50, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 403/Kol/2017 Assessment Year : 2012-13 Jashojit Mukherjee -Vs- Acit, Circle-50, Kolkata [Pan: Afapm 7208 R] (Appellant) (Respondent)

For Appellant: Shri P.K. Himmatsinghka, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 133(6)Section 139(4)Section 143(2)Section 143(3)Section 41(1)

142(1) of the Act, the authorized representative of the assessee attended and submitted details , which were examined with annexure, reports etc along with the return of income and kept on record. The total turnover declared by the assessee was Rs 1.66 crore from M/s VIBGYOR. In addition to business income, the assessee is a partner is M/s D.M.Constructors

SAHABUDDIN QUADIRI,MURSHIDABAD vs. DCIT, CIRCLE-42, MURSHIDABAD, MURSHIDABAD

In the result, the appeal of the assessee is allowed

ITA 1617/KOL/2016[2010-11]Status: DisposedITAT Kolkata22 Nov 2018AY 2010-11

Bench: Sh. S.S.Godara & Dr. A.L.Saini[Assessment Year: 2010-11] Sahabuddin Quadiri, Vs Dcit, Saratpally, Chuanpur, Circle-42, Laldighi, 57, Berhampore, R.N.Tagore Road, Berhampore, Murshidabad-742101. Murshidabad-742101. Pan-Aaapq7976P (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 263

section 143 (3) of the Act: Sr.No. Issues as per Notice u/s 263 Issues covered by Observation of A.O. in P/B pages. issued by Ld.C.I.T. Notices u/s. 142(1) 143(3) order dated 18.10.2011, 10.07.2012 & Order sheet Entries: A TDS

DCIT, CIRCLE - 8(2), KOLKATA , KOLKATA vs. M/S. SPML INFRA LIMITED , KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 1211/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT
Section 263

section 142(2) mandates any such material adverse to the facts of assessee collected by AO u/s 142(1) has to be necessarily put to the assessee u/s 142(3) before utilizing the same for assessment so as to constitute as reliable material evidence through the process of assessment u/s 143(3) of the Act. Admittedly as discussed above