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20 results for “reassessment”+ Section 270clear

Sorted by relevance

Mumbai359Delhi281Chennai109Bangalore96Hyderabad75Ahmedabad74Jaipur45Chandigarh41Cochin40Visakhapatnam35Cuttack23Kolkata20Guwahati18Indore15Patna14Rajkot12Pune12Dehradun11Agra7Raipur6Allahabad6Lucknow5Karnataka5Surat4Telangana4Nagpur4SC3Amritsar2Orissa1Jodhpur1Jabalpur1

Key Topics

Section 26320Section 14718Addition to Income17Section 14816Section 139(1)15Section 143(3)13Section 14A13Section 80I11Section 6810Reassessment

SHREE PRAKASH CHHAWACHHARIA (HUF),KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1622/KOL/2019[2011-12]Status: DisposedITAT Kolkata24 Feb 2021AY 2011-12
Section 139Section 143(3)Section 148Section 250

270/-. Aggrieved the assessee carried the matter in appeal before the ld. CIT(A) Aggrieved the assessee carried the matter in appeal before the ld. CIT(A) Aggrieved the assessee carried the matter in appeal before the ld. CIT(A) without success. 3. Further aggrieved, the assessee is in appeal before us. Further aggrieved, the assessee is in appeal before

BIG BOSS FOODS PVT. LTD.,BURDWAN vs. ACIT, CIR. 1, BURDWAN

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

ITA 398/KOL/2024[2013-14]Status: Disposed
8
Unexplained Cash Credit5
Bogus Purchases5
ITAT Kolkata
11 Sept 2024
AY 2013-14

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 147Section 148Section 151(1)Section 250Section 40

reassessment is not permissible for any year after the expiry of four years from the relevant assessment year. Page 3 of 7 I.T.A. No.: 398/KOL/2024 Assessment Year: 2013-14 Big Boss Foods Pvt. Ltd. The scope of the assessee's duty to disclose fully and truly all material facts necessary for assessment in the context of the provisions of section

REDLILY ENTERPRISES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2236/KOL/2024[2013-2014]Status: DisposedITAT Kolkata17 Mar 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2236/Kol/2024 Assessment Year: 2013-2014 Redlily Enterprises Pvt. Limited,…..………Appellant 33/1, Netaji Subhas Road, 167, Marshall House, Kolkata-700001 [Pan:Aabcr2177D] -Vs.- Income Tax Officer,……………………...……...Respondent Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 143(3)Section 147Section 148Section 14ASection 68

270/- on account of addition of Rs.35,27,322/- under section 14A of the Act. 3. Aggrieved by the order of ld. Assessing Officer, the assessee preferred an appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) allowed the appeal of the assessee. Later on, this case was selected for reassessment

M/S. INDIAN ROADWAYS CORPORATION LTD., ,KOLKATA vs. PRINCIPAL CIT, CENTRAL - 1, KOLKATA , KOLKATA

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

ITA 787/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Sept 2018AY 2009-10

Bench: Shri A.T.Varkey, Jm & Dr. A.L. Saini, Am Vs. Principal Commissioner Of M/S Indian Roadways Corporation Ltd. Income Tax, Central-I, Irc House, 1, Sunyat Sen Street, Kolkata, Aayakar Bhawan Kolkata-700012. Poorva, 110, Shantipally, Kolkata-700107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci 7333 K (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri P.K.Srihari, CIT(DR)
Section 132Section 143(3)Section 153ASection 154Section 263Section 36

270/-. Subsequently, the return was revised by the assessee on 10/06/2010 declaring a total income of Rs.36,23.652/-. Thereafter, assessment order u/s. 143(3) of the Act was passed vide order dated 27/12/2011 showing assessee company income to the tune of Rs.49,59,590/-. Subsequently, a search & seizure operation was conducted at different locations of the assessee company on 13/03/2014

JKS INFRASTRUCTURE PVT. LTD.,KOLKATA vs. PR.CIT, CENTRAL - 1, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1073/KOL/2018[2011-12]Status: DisposedITAT Kolkata09 Dec 2019AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1073/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Radhey Shyam, CIT DR
Section 143(3)Section 14ASection 153ASection 24Section 263Section 68

270/-. Subsequently, the return was revised by the assessee on 10/06/2010 declaring a total income of Rs.36,23.652/-. Thereafter, assessment order u/s. 143(3) of the Act was passed vide order dated 27/12/2011 showing assessee company income to the tune of Rs.49,59,590/-. Subsequently, a search & seizure operation was conducted at different locations of the assessee company on 13/03/2014

HEM LATA JHUNJHUNWALA ,KOLKATA vs. ACIT,CIR-11(2), KOLKATA. , KOLKATA

In the result, grounds taken by the assessee in this respect for AY 2011-12 are allowed

ITA 751/KOL/2023[2012-13]Status: DisposedITAT Kolkata01 Apr 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri Manoj Kataruka, AdvocateFor Respondent: Shri Prabhakar Prakash Ranjan, Addl. CIT
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

270/- under the head profits and gains from business or profession in the original return filed by her. This profit included the profit and gain from commodity transactions undertaken through the broker Sahil, alleged by the Ld. AO in the reasons to believe recorded by him. Further, assessee has evidently demonstrated that she had earned commodity profit not only from

HEM LATA JHUNJHUNWALA,KOLKATA vs. ACIT, CIR-11(2), KOLKATA. , KOLKATA

In the result, grounds taken by the assessee in this respect for AY 2011-12 are allowed

ITA 750/KOL/2023[2011-12]Status: DisposedITAT Kolkata01 Apr 2024AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri Manoj Kataruka, AdvocateFor Respondent: Shri Prabhakar Prakash Ranjan, Addl. CIT
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

270/- under the head profits and gains from business or profession in the original return filed by her. This profit included the profit and gain from commodity transactions undertaken through the broker Sahil, alleged by the Ld. AO in the reasons to believe recorded by him. Further, assessee has evidently demonstrated that she had earned commodity profit not only from

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

270 (Bangalore - Trib.)/[2023] 203 ITD 641 (Bangalore - Trib.)[26-09-2023] 8.1 In the case of Genius Education Society (supra) the Hon'ble Tribunal has held as under: “■ Admittedly, the reopening in the instant case was resorted to for the reason that the assessee had been refused approval under section 10(12C)(vi) and had not filed its return

D.C.I.T CIR - 3 ,KOLKATA, KOLKATA vs. M/S ABHIYAN CARGO PVT LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 153/KOL/2013[2005-06]Status: DisposedITAT Kolkata06 May 2016AY 2005-06

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: Shri Amitava Bhattacharya, JCIT, Sr.DRFor Respondent: Shri Manish Tiwari, AR
Section 143(3)Section 194CSection 40

270/- and was accepted. The AO initiated proceedings U/Sec 147 of the Act for the reason of income escaped assessment and served notices U/Sec 148 of the Act. The assessee contested the same through its letter dt:13-08-2008 to treat the earlier return filed in normal procedure as return U/Sec 147 of the Act. 4. During the reassessment

JCIT, (OSD), CIRCLE - 6(1), KOLKATA , KOLKATA vs. M/S. ISG TRADERS LTD., , KOLKATA

In the result, the appeal of revenue is dismissed

ITA 1610/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Jun 2020AY 2012-13

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm] Assessment Year: 2012-13

Section 143(3)Section 14ASection 263

reassessment proceeding the AO observes that in respect of disallowance u/s 14A, the assessee submitted that “not all investments become the subject matter of consideration when computing disallowance u/s 14A read with Rule 8D. The disallowance U/s 14A read with Rule 8D is to be in relation to the income which does not form part of the total income

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

ITA 1386/KOL/2010[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

For Appellant: Shri Nongothung Jungio, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tibrewal, FCA, ld.AR
Section 132Section 132(4)Section 139(1)Section 153ASection 153CSection 271(1)

270 ITR 523 (Raj) , it was held that:- Penalty u/s 271(1)(c ) was not leviable by operation of Explanation 5 in a case where a statement u/s 132(4) was filed in course of a search and seizure and thereafter the assessee has disclosed a particular concealed income and surrendered it for tax and tax had been together with

GOLDWIN FINCOM PVT. LTD. ,KOLKATA vs. ITO, WARD-3(2), KOLKATA. , KOLKATA

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

ITA 1255/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Feb 2024AY 2012-13

Bench: Shri Sanjay Garg&Shri Girish Agrawal]

Section 147Section 148Section 250

270 days. A separate application for condonation of delay has been filed. Considering the submissions made in the application, the delay in filing the appeal is hereby condoned. 2 I.T.A. No.1255/Kol/2023 Assessment Years: 2012-13 Goldwin Fincom Pvt. Ltd. 3. The assessee in this appeal has taken the following grounds of appeal: 1. For that the Ld. CIT(A) ought

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1725/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

reassessment proceedings, the assessee submitted confirmation of accounts, purchase bills and the payments details being made by the banking channel in respect of the purchases made from the said bogus billers. The assessing officer after taking cognisance of all the details filed by the assessee made disallowance of 3% of the bogus purchases on the ground that these purchases were

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1688/KOL/2025[2015-16]Status: DisposedITAT Kolkata15 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\Npan No. Aabcb7265J\N(Respondent)\Nassessee By\N: Shri Manish Rastogi, Ar\Nrevenue By\N: S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\N2.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

reassessment proceedings, the assessee submitted confirmation of accounts, purchase bills and the payments details being made by the banking channel in respect of the purchases made from the said bogus billers. The assessing officer after taking cognisance of all the details filed by the assessee made disallowance of 3% of the bogus purchases on the ground that these purchases were

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1690/KOL/2025[2017-18]Status: DisposedITAT Kolkata15 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By : Shri Manish Rastogi, Ar\Nrevenue By : S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

reassessment\nproceedings, the assessee submitted confirmation of accounts, purchase bills\nand the payments details being made by the banking channel in respect of the\npurchases made from the said bogus billers. The assessing officer after taking\ncognisance of all the details filed by the assessee made disallowance of 3% of\nthe bogus purchases on the ground that these purchases were

DCIT, CENTRAL CIRCLE-4(3), KOLKATA , KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1689/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nvs.\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\Nshri Manish Rastogi, Ar\Nrevenue By\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

reassessment\nproceedings, the assessee submitted confirmation of accounts, purchase bills\nand the payments details being made by the banking channel in respect of the\npurchases made from the said bogus billers. The assessing officer after taking\ncognisance of all the details filed by the assessee made disallowance of 3% of\nthe bogus purchases on the ground that these purchases were

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1691/KOL/2025[2018-19]Status: DisposedITAT Kolkata15 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\Nvs.\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\N:\Nshri Manish Rastogi, Ar\Nrevenue By\N:\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement:\N15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

reassessment\nproceedings, the assessee submitted confirmation of accounts, purchase bills\nand the payments details being made by the banking channel in respect of the\npurchases made from the said bogus billers. The assessing officer after taking\ncognisance of all the details filed by the assessee made disallowance of 3% of\nthe bogus purchases on the ground that these purchases were

KAMAL KUMAR JAIN,KOLKATA vs. I.T.O WD - 29(4),KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

ITA 1576/KOL/2013[2009-10]Status: DisposedITAT Kolkata31 May 2016AY 2009-10

Bench: : Shri S.S Viswanethra Ravi

For Appellant: S/Shri V.N Purohit & Harsh Vardhan Bhardwaj, FCA, ld.ARsFor Respondent: Shri Dinabandhu Naskar, JCIT, ld.DR
Section 143(3)Section 271Section 271(1)Section 274

270/-. The Assessing Officer during the course of assessment proceedings found that the assessee has withdrawn Rs. 2 lakhs from NSS on 11-12-2008 and the same was not disclosed in the return income. The Assessing Officer added the said amount treating the same as income of the assessee for not affording proper explanation. The Assessing officer has initiated

INCOME TAX OFFICER-WARD-4(2), KOLKATA, KOLKATA vs. M/S HANUMAN TEXNIT INDUSTRIES LTD., KOLKATA

In the result, appeal of revenue stands dismissed

ITA 2760/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Jan 2017AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri S.S.Viswanethra Ravi, Jm आयकर अपील सं./Ita No.2760/Kol/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Ito, Ward-4(2), Vs. M/S Hanuman Texnit P-7, Chowringhee Square, Industries Ltd., Aayakar Bhavan, 8Th Floor, Nicco House, 2, Hare Kolkata-700001 Street, Kolkata-1 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach 6426 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri A. Sallong Yaden, Adl.Cit "नधा"रती क" ओर से /Assessee By : Shri S.K.Dangi, Fca सुनवाई क" तार"ख / Date Of Hearing : 19/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Shri Waseem Ahmed, Am: This Appeal By The Revenue Is Directed Against The Order Dated 23.08.2013, Passed By The Ld. Commissioner Of Income Tax (Appeals)-Iv, Kolkata In Appeal No.231/Cit(A)-Iv/1112, Pertaining To Assessment Year 2009-10. The Assessment Was Framed By Jcit (Osd), Circle-4, Kolkata U/S.143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’.

For Appellant: Shri S.K.Dangi, FCAFor Respondent: Shri A. Sallong Yaden, Adl.CIT
Section 139(1)Section 139(5)Section 143(3)Section 80I

section 80IE of the Act, the assessee was under the obligation to file Form No.10CCB report along with the return of income, however, we find that the CBDT vide Circular No.3/2009, issued on 21st May, 2009, relaxed the provisions by directing that, “no attachment will be filed along with the return of income”. As there was no mechanism to file

TOLASARIYA VINIYOG PVT. LTD.,KOLKATA vs. ITO, WARD 4(4), KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed for statistical purposes

ITA 1778/KOL/2016[2008-09]Status: DisposedITAT Kolkata23 Mar 2018AY 2008-09

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 143(1)Section 147Section 148Section 263Section 68

270/- which was processed u/s. 143(1) of the Act. Subsequently, the case was reopened by issuing notice u/s. 148 of the Act and passed order u/s. 147/143(3) of the Act on 30.06.2010 determining total income of Rs.63,015/-. Thereafter, on receiving proposal for examining the records and upon considering the same, 2 Tolasariya Vinyog