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2 results for “section 68”+ Section 153Dclear

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Key Topics

Section 153A7Section 1474Section 1484Section 683Section 153C2Section 1322Section 143(3)2Search & Seizure2

ARISTOCRAT RESIDENCES LLP ,KOLKATA vs. INCOME TAX OFFICER WARD 34 (1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1118/KOL/2024[AY-2013-2014]Status: DisposedITAT Kolkata01 Apr 2025

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Income Tax Officer, Ward Aristocrat Residences Llp 34(1) 2 Oswal Chambers Church Lane Aaykar Bhavan, Bbd Bagh, Kolkata-700001 Vs. Kolkata-700107 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aavfa9997R Assessee By : Dr. Kapil Goel, Ar Revenue By : H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

For Appellant: Dr. Kapil Goel, ARFor Respondent: H. Robindro Singh, DR
Section 132Section 139Section 142(1)Section 147Section 148Section 149Section 151Section 153
Section 153A
Section 153C

68 of the Act and added the same to the income of the assessee. 05. In the appellate proceedings, the appeal was dismissed on legal issue by the ld. CIT (A) by holding that the d AO has received information that assessee has received an unsecured loan of ₹1.00 Cr from the Aristocrat Residences LLP; A.Y. 2013-14 shell company

DCIT, CC-4(1), KOLKATA, KOLKATA vs. M/S. MAAN CAPITAL SERVICES PVT. LTD. , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

section 143(3) / 153D / 153A of the Income Tax Act, 1961 (in short “the Act”) dated 30.03.2015 for the Assessment Year 2009-10. 2. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the addition of Rs 1,63,00,000/- towards share capital / share application