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14 results for “house property”+ Section 268Aclear

Sorted by relevance

Delhi153Mumbai47Cochin31Kolkata14Karnataka7Jaipur3Ahmedabad2Chennai2Pune2SC1

Key Topics

Section 268A15Section 13213Addition to Income13Search & Seizure13Limitation/Time-bar13Section 268A(1)2

ITO,WD-12(3), KOLKATA, KOLKATA vs. M/S RAMESWARA NIKET SERVICES PVT. LTD., KOLKATA

In the result, all the appeals filed by the Revenue are dismissed

ITA 298/KOL/2014[2006-2007]Status: DisposedITAT Kolkata15 Sept 2015AY 2006-2007

Bench: Shri P. M. Jagtap)

For Appellant: Shri Debasish Lahiri, JCIT, Sr.DRFor Respondent: Shri Anikesh Banerjee, Advocate
Section 268ASection 268A(1)

house property as treated by the AO. 2. I have heard the arguments of both the sides and also perused the relevant material records. As pointed out by the ld. Counsel for the assessee at the outset, the tax effect involved in each of these four appeals preferred by the Revenue is less than the monetary limit

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also

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

268A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) because of low tax effect than the prescribed limits as per CBDT Circular No. 09/2024 (supra). 3. Even on merits, since common facts are involved in all the appeals, hence, our decision arrived at on remaining appeals will also apply to these three appeals also