Judgements by Guest

Crystal Commodeal Pvt. Ltd., , Kolkata ITO, Ward - 9(3) , Kolkata

Guest 06 March 2021 at 17:38

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-16, Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

Posted in Income Tax | 129 Views

Interpretation of the term “other institutions” appearing in Section 10(22) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Both these appeals filed by the assessee are directed against separate but identical orders of the Learned Commissioner of Income Tax (Appeals)-25, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06.

Posted in Income Tax | 113 Views

Upholding the claim of the assessee for exemption u/s 10(23C)(iiiae) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Posted in Income Tax | 127 Views

AO cannot make an addition if the assessee has produced all relevant GST and Billing documents

Guest 06 March 2021 at 17:38

This is an appeal preferred by the assessee against the order of the Ld.CIT(A)-8, Kolkata dated 16.09.2020 for AY 2007-08.

Posted in Income Tax | 140 Views

Decision made without giving a proper opportunity to the assessee is against the principles of natural justice, says ITAT

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-Siliguri, dated 19.09.2019 for A.Y. 2013-14.

Posted in Income Tax | 80 Views

Rectification of defect in the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal.

Guest 06 March 2021 at 17:38

The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.

Posted in Income Tax | 93 Views

ASHISH SARAF Vs. PR COMMISSIONER OF INCOME TAX 4

Guest 06 March 2021 at 17:38

Allowed, subject to just exceptions and as per extant Rules.

Posted in LAW | 108 Views

Assessee directed to be more diligent and to file all documents before Ld. CIT(A) to pursue the appeal as per law.

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-6, Kolkata, dated 22.10.2018 for A.Y. 2015-16.

Posted in Income Tax | 58 Views

Allowing the benefit of the Old Pension Scheme to the petitioners

Guest 06 March 2021 at 17:38

Present writ petition has been filed challenging the OM dated 17 W.P. (C) 1569/2021 th February, 2020 to the extent that it declares that only those candidates whose results for recruitment were declared before 01st January, 2004 against vacancies o

Posted in LAW | 728 Views

ITO, M/S Agili Software Enterprises PVT LTD,

Guest 03 March 2021 at 13:31

This appeal at the instance of Revenue and Cross Objection preferred by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-V, Bangalore Dt.1.3.2013. The relevant Assessment Year is 2005-06.

Posted in Income Tax | 111 Views