Section 214 of the Income Tax Act

33 judgments on BharatTax turn on Section 214.

Judgments on Section 214

The Pr.Commissioner of Income-Tax vs. M/S Syndicate Bank

In the result, we do not find any merit in the appeal

ITA/69/2018HC Karnataka23 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260Section 260A

The Pr.Commissioner of Income-Tax vs. M/S Syndicate Bank

In the result, we do not find any merit in the appeal

ITA/70/2018HC Karnataka23 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260Section 260A

The Pr Commissioner of Income Tax vs. M/S Syndicate Bank

In the result, we do not find any merit in the appeal

ITA/806/2017HC Karnataka23 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260Section 260A

The Pr Commissioner of Income Tax vs. M/S Syndicate Bank

In the result, the appeal fails and is hereby dismissed

ITA/810/2017HC Karnataka18 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260

The Pr Commissioner of Income Tax vs. M/S Syndicate Bank

In the result, the appeal fails and is hereby dismissed

ITA/807/2017HC Karnataka18 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260

The Pr Commissioner of Income Tax vs. M/S Syndicate Bank

In the result, the appeal fails and is hereby dismissed

ITA/812/2017HC Karnataka18 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 244ASection 260

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-44(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1089/KOL/2016[1987-88]Status: DisposedITAT Kolkata26 Feb 2020AY 1987-88

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 1987-88 Shri Anup Kumar Mitra...............…………........................................................……………….…......Appellant L/H. Of Lt. Anil Bhusan Mitra 6, Bepin Mitra Lane Kolkata – 700 004 [Pan : Aeapm 6798 P] Vs. Income Tax Officer, Ward-44(1), Kolkata……………...................................….………....…....Respondent Appearances By: Shri S.M. Surana, Advocate, Appeared On Behalf Of The Assessee. Shri Dhrubajyoti Ray, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 12Th, 2019 Date Of Pronouncing The Order : February 26Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 141ASection 213Section 214Section 250

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 669/KOL/2016[1990-91]Status: DisposedITAT Kolkata04 Jul 2018AY 1990-91

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 668/KOL/2016[1990-91]Status: DisposedITAT Kolkata04 Jul 2018AY 1990-91

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 667/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 666/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 665/KOL/2016[1987-88]Status: DisposedITAT Kolkata04 Jul 2018AY 1987-88

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

Shri Anup Kumar Mitra, Kolkata vs. ITO, WD-41(1), Kolkata

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 664/KOL/2016[1985-86]Status: DisposedITAT Kolkata04 Jul 2018AY 1985-86

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 664 To 669/Kol/2016 Assessment Years : 1985-86, 1987-88 & 1990-91. Shri Anup Kumar Mitra . -Vs- Ito, Ward-41(1), Kolkata [Pan: Aeypm 4956 P ] (Appellant) (Respondent)

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri A.Bhattacharya, Addl. CIT

Section 154Section 214

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1616/MUM/2014[1988-89]Status: DisposedITAT Mumbai14 Dec 2016AY 1988-89

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth

Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1615/MUM/2014[1987-88]Status: DisposedITAT Mumbai14 Dec 2016AY 1987-88

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth

Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1614/MUM/2014[1985-86]Status: DisposedITAT Mumbai14 Dec 2016AY 1985-86

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth

Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

State Bank of India, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 1613/MUM/2014[1984-85]Status: DisposedITAT Mumbai14 Dec 2016AY 1984-85

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.1613 To 1616/Mum/2014 (नििाारण वषा / Assessment Years : 1984-85 To 1988-89) State Bank Of India, Vs. Dcit-2(2), Mumbai Financial Reporting & 3Rd Taxation Department, Floor, Corporate Centre State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 8577 K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri C. Naresh याजस्व की ओर से /Revenue By :Shri B. Pruseth सुनवाई की तायीख / Date Of Hearing : 21/09/2016 घोषणा की तायीख/Date Of Pronouncement 14/12/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 1984-85 To 1988-89. 2. Rival Contentions Have Been Heard & Record Perused. 3. The Facts Of The Case Are That Following Itat'S Order In Appeal No 9254 & 9255/Bom/1990 Dated 22.08.2006, The Appeal Effects Were Given Vide Order U/S 143(3)/254 Dated 19.12.2007 In Assessee'S Case For Ays 1984- 85, 1985-86, 1987-88 & 1988-89 & Refund Together With Interest Thereon Was Granted To The Assessee In All Those Assessment Years. Thereafter A Notice U/S 154 Was Issued On 28.03.2012 For Rectifying The Amount Of 2

For Appellant: Shri C. NareshFor Respondent: Shri B. Pruseth

Section 143(3)Section 154Section 214Section 244Section 244ASection 244A(1)(b)

K. Kachradas Patel Specific Family Trust, Mumbai vs. ITO 12(2)(1), Mumbai

In the result, appeals filed by these assessees are partly allowed in the manner aforesaid

ITA 5864/MUM/2014[1986-87]Status: DisposedITAT Mumbai24 Nov 2015AY 1986-87

Bench: S/Sh. Rajendra & Parthasarathy Choudhurys

Krishna Descretionary Family Trust, Mumbai vs. ITO 12(2)(1), Mumbai

In the result, appeals filed by these assessees are partly allowed in the manner aforesaid

ITA 4693/MUM/2014[1986-87]Status: DisposedITAT Mumbai24 Nov 2015AY 1986-87

Bench: S/Sh. Rajendra & Parthasarathy Choudhurys

For Appellant: Shri Hemanshu ShahFor Respondent: Shri Debashis Chanda-(CIT-DR)

Section 143(3)Section 154Section 155Section 155(2)Section 244ASection 254(1)

Commissioner of Income Tax vs. Mihir Textiles Ltd

ITR/6/2003HC Gujarat07 Nov 2014

Section 214Section 256(1)