Judgements and Orders, Supreme Court and High courts of India

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 | 160 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 | 118 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 | 122 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 | 122 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 | 129 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 | 72 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 | 112 Views

Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio

Guest 10 May 2021 at 11:34

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year

Posted in Income Tax | 125 Views

Can a manufacturer, who does not manufacture excisable products be construed as an “Assessee” under the Central Excise Act, 1944?

Guest 10 May 2021 at 11:34

By this petition filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging notices dated 29th / 30th January, 2008, 17th October, 2008 and 14th May, 2009 by which the Respondent No. 2 purports to prohibit and/or restra

Posted in LAW | 157 Views

The Arbitration and Conciliation Act, 1996 does not exclude any category of dispute – Civil or Commercial – from Arbitrability

Guest 10 May 2021 at 11:34

By this Writ Petition filed under Articles 226 and 227 of the Constitution of India, the petitioner has impugned the order dated 19th January, 2021 passed by the learned Arbitrator dismissing the Application filed by the petitioner under Section 16 o

Posted in LAW | 246 Views