Judgements by Guest

Arjun Mahato , Burdwan Principal CIT - Burdwan, Burdwan

Guest 11 May 2021 at 12:26

This appeal filed by the assessee is directed against the order ld. Principal Commissioner of Income Tax, Burdwan dated 24.08.2018 passed under section 263 of the Income Tax Act, 1961.

Posted in Income Tax | 130 Views

What construes as a violation of the principles of natural justice under the Income Tax Act?

Guest 11 May 2021 at 12:26

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 3, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 07/09/2018, for the Assessment Year

Posted in Income Tax | 119 Views

Assessee challenges the assumption of jurisdiction u/s. 263 of the Income Tax Act

Guest 11 May 2021 at 12:26

This appeal preferred by the assessee is against the order of Ld. Pr. CIT-10, Kolkata dated 11.12.2018 for A Y 2014-15 passed u/s. 263 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

Posted in Income Tax | 113 Views

Appeal under disallowance made u/s 43B of the Income Tax Act

Guest 11 May 2021 at 12:26

Both these appeals are filed by the assessee directed against separate orders of the Learned Commissioner of Income Tax (Appeals)-13, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Yea

Posted in Income Tax | 148 Views

M/s Falcon Complex Pvt. Ltd., Kolkata I.T.O.Ward-1(4), Kolkata

Guest 11 May 2021 at 12:26

The assessee seeks permission of this Bench to withdraw its appeal in ITA No. 528/Kol/2019 as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 31.03.2021. The assessee states that it has been granted certificate

Posted in Income Tax | 107 Views

A.V.Tradelink Pvt. Ltd., Kolkata I.T.O.,Ward-8(1), Kolkata

Guest 11 May 2021 at 12:26

The assessee seeks permission of this Bench to withdraw its appeal in ITA No. 575/Kol/2019 as it has availed the scheme under “Vivad Se Vishwas Act, 2020” vide its application dated 07.04.2021. The assessee states that it has been granted certificate

Posted in Income Tax | 114 Views

Kanhaiyalal Basant Kumar HUF, Kolkata I.T.O.,Ward-37(1), Kolkata

Guest 11 May 2021 at 12:26

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-11, Kolkata dated 25.06.2019.

Posted in Income Tax | 108 Views

What constitutes ‘income from business’ and ‘income from other sources’?

Guest 11 May 2021 at 12:26

These are cross appeals directed against the order of the Learned Commissioner of Income Tax (Appeals)-11, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 31.07.2019 for the Assessment Year 2007-08.

Posted in Income Tax | 119 Views

Issue raised by Revenue in giving partial relief to the assessee by deleting partly the excess stock found during the survey, which the AO has added; and the GP on it

Guest 11 May 2021 at 12:26

This is an appeal preferred by the Revenue and the cross objection filed by the assessee against the order of Ld. CIT(A)-3, Kolkata dated 08.11.20219 for Assessment year 2016-17.

Posted in Income Tax | 58 Views

Mismatch in the amount paid to related persons u/s 40A(2)(b) reported in Audit Report and ITR

Guest 10 May 2021 at 11:34

This appeal filed by the assessee is directed against the order of the Learned Principal Commissioner of Income Tax (Appeals) - 2, (hereinafter the “ld. CIT(A)”), passed u/s. 263 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/03/2020, for the Assess

Posted in Income Tax | 105 Views