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267 results for “reassessment”+ Section 271clear

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Mumbai1,136Delhi1,102Jaipur323Ahmedabad318Kolkata267Bangalore237Chennai225Pune161Rajkot97Indore89Hyderabad87Surat79Chandigarh78Raipur75Cochin65Visakhapatnam58Cuttack56Amritsar50Nagpur44Lucknow36Agra35Guwahati34Ranchi34Patna28Allahabad26Dehradun26SC11Panaji11Karnataka10Jodhpur10Telangana8Jabalpur7Varanasi4Calcutta2Rajasthan1Gauhati1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 250367Section 147114Section 271(1)(c)101Section 14881Section 143(3)52Addition to Income52Section 27448Penalty39Section 6834Section 143(2)

A.C.I.T.,CIRCLE-33, KOLKATA vs. SRI BIR SINGH ATWAL, L/R OF LATE NARINDER SINGH ATWAL, , KOLKATA

In the result, appeal of the In the result, appeal of the revenue is dismissed

ITA 1090/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Nov 2019AY 2011-12
Section 250Section 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. 271 are mentioned would not satisfy requirement of law. 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet r) The assessee should know the grounds which he has to meet r) The assessee should know the grounds which

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: Disposed

Showing 1–20 of 267 · Page 1 of 14

...
24
Reassessment22
Reopening of Assessment21
ITAT Kolkata
10 Feb 2016
AY 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)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

REENA MITRA,KOLKATA vs. I.T.O WD - 29(2),KOLKATA, KOLKATA

In the result, the appeal by the assessee is allowed

ITA 1799/KOL/2013[2006-07]Status: DisposedITAT Kolkata20 Jan 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

DCIT, C.C. I, KOLKATA, KOLKATA vs. AMARNATH SHROFF, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1494/KOL/2010[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

AMAR NATH SHROFF,KOLKATA vs. DY. COMMISSIONER OF INCOME TAX, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1797/KOL/2009[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SHRI RAVI BADALIA,KOLKATA vs. A.C.I.T.-CC-XXVII, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 2846/KOL/2013[2006-2007]Status: DisposedITAT Kolkata02 Sept 2016AY 2006-2007

Bench: Shri P.M. Jagtap & Shri N.V. Vasudevan

Section 132Section 132(4)Section 153ASection 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 588/KOL/2022[2009-2010]Status: DisposedITAT Kolkata19 Jan 2023AY 2009-2010

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 587/KOL/2022[2008-2009]Status: DisposedITAT Kolkata19 Jan 2023AY 2008-2009

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADECOMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 589/KOL/2022[2014-2015]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-2015

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

ITA 444/KOL/2013[2006-07]Status: DisposedITAT Kolkata20 Jan 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

ITA 446/KOL/2013[2008-2009]Status: DisposedITAT Kolkata20 Jan 2016AY 2008-2009

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

ITA 443/KOL/2013[2005-06]Status: DisposedITAT Kolkata20 Jan 2016AY 2005-06

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

ITA 445/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jan 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

ACIT, CIRCLE-2(3), KOLKATA, KOLKATA vs. LATE BAIJNATH AGARWAL, KOLKATA

In the result, appeal of revenue as well as the Cross Objection of assessee is dismissed

ITA 477/KOL/2017[2014-15]Status: DisposedITAT Kolkata23 Jan 2019AY 2014-15

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

Section 132Section 143(3)Section 271Section 271(1)(c)Section 271A

section 271(1B) of the Act, which reads as under: “271(1B) Where any amount is added or disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment

DCIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA vs. SHRI HARISH KUMAR SARAWGI, KOLKATA

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 1496/KOL/2011[2004-05]Status: DisposedITAT Kolkata26 Aug 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

HARISH KUMAR SARAWGI,KOLKATA vs. DCIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 1222/KOL/2011[2003-04]Status: DisposedITAT Kolkata26 Aug 2016AY 2003-04

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SRI BHASKAR GHOSH,KOLKATA vs. DCIT, CC-2(4), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 285/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Oct 2016AY 2007-2008

Bench: Shri P.M. Jagtap & Shri K. Narasimha Chary

Section 132Section 132(4)Section 143(1)Section 143(3)Section 153ASection 271(1)(c)

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

SANJAY KUMAR AGARWAL,SIKKIM vs. DCIT, CC-XXII, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1117/KOL/2014[2008-2009]Status: DisposedITAT Kolkata14 Jun 2017AY 2008-2009

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 10Section 139Section 153ASection 271(1)(c)Section 274

Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

section 271 should be clear and ▪ without any ambiguity. If the Assessing Officer has not recorded any satisfaction or has not issued any direction to initiate penalty proceedings in appeal, but the appellate authority records satisfaction, then the penalty proceedings have to be initiated by the appellate authority and not the Assessing Authority. ▪ Taking up of penalty proceedings

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

section 271 should be clear and ▪ without any ambiguity. If the Assessing Officer has not recorded any satisfaction or has not issued any direction to initiate penalty proceedings in appeal, but the appellate authority records satisfaction, then the penalty proceedings have to be initiated by the appellate authority and not the Assessing Authority. ▪ Taking up of penalty proceedings