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18 results for “house property”+ Section 153A(1)(b)clear

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Key Topics

Addition to Income17Section 13215Search & Seizure14Limitation/Time-bar14Section 268A13Section 2507Section 153A6Section 143(3)3Section 263

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

ITA 179/KOL/2025[2011-12]Status: DisposedITAT Kolkata13 Jan 2026AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

Property & Investment Private Limited is in the nature of loan which was taken for business on various dates and the same have been made through proper banking channels. Further, it is also stated by the appellant that the said loan was taken for very short duration and hence the same was also repaid in the next financial year

3
Section 40A(7)3
Section 139(1)3
House Property2

NEZONE TUBES LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1), KOLKATA

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

ITA 180/KOL/2025[2015-16]Status: DisposedITAT Kolkata13 Jan 2026AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 144BSection 147Section 148ASection 149(1)Section 250Section 251(1)(a)Section 68

Property & Investment Private Limited is in the nature of loan which was taken for business on various dates and the same have been made through proper banking channels. Further, it is also stated by the appellant that the said loan was taken for very short duration and hence the same was also repaid in the next financial year

VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1218/KOL/2024[2016-2017]Status: DisposedITAT Kolkata12 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 143(3)Section 250

1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier. 3. From the above, it is clear that the assessee had no locus standi to question the jurisdiction of the ACIT since the assessee should have questioned the issuance of notice by the ACIT within one month

DCIT, CC-1(3), KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1279/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1281/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 886/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 887/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 890/KOL/2024[2016-17]Status: DisposedITAT Kolkata18 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT, CC-1(3), KOLKATA vs. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 894/KOL/2024[2013-14]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 896/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1282/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 897/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 891/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 899/KOL/2024[2019-20]Status: DisposedITAT Kolkata18 Oct 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 900/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 898/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

MAK, ENGINEERING INDUSTRIES LTD.,KOLKATA vs. PCIT(CEN.)-2, KOLKATA

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

ITA 930/KOL/2024[2015-16]Status: DisposedITAT Kolkata10 Jun 2024AY 2015-16

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 115JSection 139(1)Section 143(1)Section 153ASection 263Section 40A(7)

b)] that you had not paid leave encashment to the tune of Rs. 76,016/- on or before the due date for furnishing the return of income for the year under consideration u/s 139(1) of the Act, 1961 and thus liable to be disallowed. In view of the above, the leave encashment to the tune

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs. SHRIVARDHAN MOHTA, KOLKATA

In the result, the appeals filed by the assessee and Revenue in ITA Nos

ITA 1056/KOL/2023[2010-11]Status: DisposedITAT Kolkata15 Oct 2024AY 2010-11

Bench: Dr. Manish Borad & Sonjoy Sarmai.T.(S.S.)A. Nos.: 157 To 163/Kol/2023 Assessment Years: 2009-10 To 2015-16 Shri Vardhan Mohta………………………………………………………..Appellant [Pan: Aelpm 0089 A] Vs. Acit, Cen.Cir-1(1), Kolkata…………………………………………….Respondent

Section 132Section 143(3)Section 153A

B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.(S.S.)A. Nos.: 157 to 163/KOL/2023 Assessment Years: 2009-10 to 2015-16 Shri Vardhan Mohta………………………………………………………..Appellant [PAN: AELPM 0089 A] Vs. ACIT, Cen.Cir-1(1), Kolkata…………………………………………….Respondent I.T.A. No.: 1056/KOL/2023 Assessment Year