Judgements and Orders, Supreme Court and High courts of India

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 | 137 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 | 173 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 | 121 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 | 126 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 | 125 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 | 133 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 | 74 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 | 124 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 | 146 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 | 167 Views