Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 2012 Page 1 of about 65 results (0.035 seconds)

May 14 2012 (HC)

Kishan Bhaniramka Vs. Asstt. Commissioner of Income Tax,

Court : Kolkata

Decided on : May-14-2012

..... in the list, wp no.516 of 2010, is taken up for consideration. the case of the petitioning-assessee is that a second notice issued under section 158bd of the income tax act, 1961 is invalid. the grounds urged are that upon the previous similar notice having been dropped, the relevant assessing officer did not have the authority to issue the subsequent notice ..... judgment referred to above. in that case, a notice was issued by an assessing officer bearing the designation of assistant commissioner of income tax, central circle xxiii, kolkata and after taking steps under section 143(2) and section 142 of the act, the proceedings were dropped on the similar lines as the previous notice issued in october, 2004 to this assessee was dropped ..... 158bd of the act on october 29, 2004 has been dropped since the jurisdiction over the case lies with i.t.o.ward 38(1) kolkata. the petitioner says ..... the return, following which a notice was issued under section 143(2) of the act by the assessing officer and a further notice under section 142 of the act followed in due course. by a notice dated november 21, 2006, the relevant assessing officer, the deputy commissioner of income tax, central circle xxiii, kolkata, informed the petitioner that the proceedings initiated under section .....

Tag this Judgment!

Jul 04 2012 (HC)

Vs. the Assistant Commissioner of Income Tax,re

Court : Kolkata

Decided on : Jul-04-2012

..... of the court. in cours.of hearing before a different bench, it transpired that an order of assessment had been made on 31st december, 2009, under section 147 of the income tax act, 1961. the order of assessment dated 31st december, 2009 was produced in court and a copy thereof was made over to the learned counsel appearing on behalf of the petitioner ..... vacation on 30th december, 2009, which has from time to time been extended. by the aforementioned interim order, this court (s. pal, j.) granted liberty to the assistant commissioner of income tax, circle-7, kolkata, being the respondent no.1, to continue with the assessment and to pass an appropriate order, but the same was not to be communicated to the petitioner ..... shome, sr.adv.with mr.prithu dudhoria, adv.this writ application was filed inter alia challenging the jurisdiction of the income tax authorities to initiate proceedings for reassessment under section 147 of the income tax, 1961 for the assessment year 2004-05. while the writ application was pending adjudication, an order of reassessment was passed. the order could not ..... order sheet w.p.no.1347 of 2009 in the high court at calcutta constitutional writ jurisdiction original side vodafone essar east ltd.versus the assistant commissioner of income tax, range/circle-7, kolkata & ors.petitioner respondent before: the hon'ble justice indira banerjee date :4. h july, 2012. for petitioner : ms.anupa banerjee, adv.for respondent : mr.d.k. .....

Tag this Judgment!

Jul 05 2012 (HC)

Commissioner of Incometax, Kolkataxxi, Kolkata Vs. Rajesh Kumar Garg

Court : Kolkata

Decided on : Jul-05-2012

..... the case, the learned income tax appellate tribunal erred in law in deleting the addition of rs.1,68,20,666/- ?. it ..... section 194c(i ) (3) of the income tax act, 1961 read with rule 29d of income tax rules, 1962 ?. b) whether on the facts and in the circumstances of ..... : a) whether on the facts and in the circumstances of the case, the learned income tax appellate tribunal has erred in law in deleting the addition of rs.28,01,585/- under section 40(a)(ia) of the income tax act, 1961 in spite of the fact that not filing of form no.15j as required under ..... present : the hon ble justice sengupta and the hon ble justice asim kumar mondal 05.07.2012 itat 9 of 2012 ga 136.of 2012 commissioner of income-tax, kolkata-xxi, kolkata versus rajesh kumar garg the court :- we have heard smt. soma chatterjee, learned counsel for the appellant. we have gone through the ..... 194c(3) sub-clause (i ) of the act and another one also relates to the same issue. however, the figures are different. the firs.issue the learned tribunal recorded is covered by the decision of the learned tribunal in ita no.2228/ahd/2009 of the income tax appellate tribunal in the case of vipin p. .....

Tag this Judgment!

Oct 11 2012 (HC)

Kishan Bhaniramka Vs. Assistant Commissioner of Income Tax, Central Ci ...

Court : Kolkata

Decided on : Oct-11-2012

..... objection was taken with regard to jurisdiction and after considering this on 21st november, 2006 the said officer passed the following order : the proceedings initiated u/s.158bd of the income-tax act 1961 in your case on 29-10-2004 has been dropped since the jurisdiction over the case lies with i.t.o.ward 38(1) kolkata. thereafter, the commissioner of ..... being filed with him regularly. on 29th october, 2004 the assessing officer, namely the assistant commissioner of income tax, central circle xxiii, kolkata issued a notice to the appellant under the provision of section 158bd of the income tax act, 1961, [hereinafter referred to as the said act].pertaining to the assessment years for the period commencing from 1996-97 to 2002-03 and part of ..... the high court at calcutta civil appellate jurisdiction original side apo no.236 of 2012 wp 51.of 2010 kishan bhaniramka versus assistant commissioner of income tax, central circle-xxiii, before: the hon'ble kalyan jyoti sengupta, acting chief justice and the hon'ble justice asim kumar mondal date :11. h october, 2012. for the appellant mr.r.n.dutta, advocate for ..... influence, dictate and direction of the superior officer and this is mandatorily impermissible, as it is nothing short of impropriety. a supreme court decision in the case of commissioner of income-tax versus greenworld corporation reported in 314 itr 8.(sc) has appropriately been cited by mr.dutt in this context. the relevant paragraph 72 has observed as follows : 72. when .....

Tag this Judgment!

May 16 2012 (HC)

Pvt Ltd and anr. Vs. Commissioner of Income Tax ,kolkata Iii

Court : Kolkata

Decided on : May-16-2012

..... reasons as to why its account should remain with the kolkata circle. following the receipt of such reply, the commissioner in seisin of the proceedings under section 127 of the income tax act, 1961 called upon his counterpart in hyderabad to deal with the same. the appropriate official from the hyderabad circle gave detailed reasons for the account to be transferred from the ..... ga no.3296 of 2011 wp no.794 of 2011 in the high court at calcutta constitutional writ jurisdiction sarat chatterjee and co.(visakhapatnam) pvt ltd & anr. versus commissioner of income tax ,kolkata -iii kolkata & ors.before: the hon'ble justice sanjib banerjee date :16. h may, 2012. appearance: mr.debal banerji, sr.adv.mr.j.p. khaitan, sr.adv.mr.r. ..... the reasons cited after having dealt with the same at the hearing. there is no merit in the only ground urged to assail the order under section 127 of the act. wp no.794 of 2011 is dismissed. the application, being ga no.3296 of 2011, is also disposed of. there will be no order as to costs. urgent certified photocopies ..... copy of the representation by the hyderabad circle was made over to the petitioning assessee prior to or at the time that the hearing was conducted. section 127 of the act requires an assessee to be given reasonable opportunity of being heard. as to whether the opportunity has been reasonable or not would depend on facts. in the case of an .....

Tag this Judgment!

May 15 2012 (HC)

M/S. Bothra Shipping Services and anr Vs. Commissioner of Income Tax, ...

Court : Kolkata

Decided on : May-15-2012

..... banerjee date : may 15, 2012. the court: the short point canvassed by the writ petitioners is that the reasonable opportunity of being heard as envisaged in section 127 of the income tax act, 1961 had not been afforded to the petitioningassessee in transferring the case from the kolkata circle to the hyderabad circle. the facts are not much in dispute. by a notice ..... dated december 15, 2010, the commissioner of income tax, kolkata-xii called upon the petitioning-assessee to show cause as to why the case pertaining to this assessee should not be clubbed with other related assessees and centralised under ..... deputy commissioner of income tax, central circle-1, vishakhapattanam. the firs.paragraph of the letter reads as follows: pursuant to search and seizure operation conducted on 0211-2010 in your case, the commissioner of ..... income tax, (central) hyderabad sent a proposal for transfer of your case to the d.c.i.t, c.c1, vishakhapattanam for centralization with other group cases for assessment of your case. .....

Tag this Judgment!

May 15 2012 (HC)

C. I. T. Kolkata Iii Vs. Peterhouse Investments India Ltd.

Court : Kolkata

Decided on : May-15-2012

..... such the report is perfunctory and was prepared in a slipshod manner. we are therefore of the view that this court, under the appellate jurisdiction under section 260a of the income tax act, 1961 cannot discard the fact finding of the learned tribunal when it records specifically as follows: apart from the purchase invoice, the challan delivery and the money receipts issued ..... . therefore, a sum of rs.1,95,68,800/- was shown to be depreciation and as such deduction of the said amount from the income was claimed under section 32 of the income tax act, 1961. the assessing officer allowed such deduction holding that the aforesaid furnaces were leased out and they were duly acquired by the assessee company. being aggrieved by ..... the said order of the assessing officer, an appeal was taken out by the department before the commissioner of income tax (appeals).the commissioner of income tax (appeals).after hearing the ..... the other documents of private character. the learned tribunal should not have discarded the said report of the inspection team made on remand and the order of the commissioner of income tax (appeals) should not have been interfered with. mr.poddar submits that firstly in this matter allowance and disallowance of depreciation of the assets, namely the furnaces, is under .....

Tag this Judgment!

Oct 03 2012 (HC)

Vodafone East Ltd. Vs. Deputy Commissioner of Income Tax, Circle7, Kol ...

Court : Kolkata

Decided on : Oct-03-2012

..... income tax officer has discretion, for good reasons, not to grant any stay at all. he also has the power to impose such ..... , 2012 or disposed off appeal whichever is earlier .the said order has been passed on an application of the petitioner under section 220 (6) of the income tax act, 1961 hereinafter referred to as the i.t.act, 1961 ., which is set out hereinbelow for convenience: where an assessee has presented an appeal under section 246 [or section 246a].the [assessing].officer may, in ..... of assessing authority has been set aside under article 226 of the constitution. in hindusthan rubber works ltd.-vs-income tax officer, companies iii, l-ward & ors., reported in 1971(81) itr 39.sabyasachi mukherjee, j held that under section 220(6) of the income tax act, 1961 the income tax officer should keep a demand in abeyance so long as the appeal remains undisposed of .the ..... grant a stay upto a specific period and not so long as the appeal remains undisposed of ., would not be proper exercise of discretion by the income tax officer under section 220(6) of the i.t.act. in the aforesaid case, this court directed the assessee to furnish security in favour of the registrar, original side, till the disposal of the appeal .....

Tag this Judgment!

Feb 22 2012 (HC)

Commissioner of Incometax, Centraliii, Kolkata Vs. Aditya Translink (P ...

Court : Kolkata

Decided on : Feb-22-2012

..... fact finding of the learned tribunal as well as the c.i.t.(appeals) are not within the domain of section 260a of the income-tax act. we, therefore, do not pass any order of admission of appeal. accordingly, the same is dismissed. all parties shall act on a xerox signed copy of this order on usual undertakings. (sengupta, j.) (joymalya bagchi, j.) anc. ..... the facts and in the circumstances of the case the income tax appellate tribunal erred in law restoring the matter back to the file of the assessing officer for fresh adjudication ?. c) whether the impugned order is pervers.and the same is ..... which the appeal is sought to be preferred are as follows : a) whether on the facts and in the circumstances of the case the income tax appellate tribunal erred in law in upholding the order of commissioner of income tax (appeal) deleting the addition of rs.16,34,152/- on the basis of statement recorded at the time of search operation ?. b) whether on ..... side present : the hon ble justice sengupta and the hon ble justice joymalya bagchi 22.02.2012 ita 36.of 2009 commissioner of income-tax, central-iii, kolkata versus aditya translink (p) ltd.the court :- we have taken up this matter for hearing of admission of the appeal. this appeal is sought to be preferred .....

Tag this Judgment!

Aug 23 2012 (HC)

Harsh Vardhan Lodha and Others Vs. Devendra Kumar Mantri and Others

Court : Kolkata

Decided on : Aug-23-2012

..... of the deceased does not vest in an apl. according to them, in mahamaya dassi (supra) the division bench of this court in the context of section 168 of the income tax act, 1961, observed : therefore, when a suit was pending touching the validity of the will there was nobody to give a legal discharge and in that context it was observed that ..... succession act which is the general act relating to probate and letters of administration, including section 247 of the isa. the two ..... the ratio of mayamay dassi (supra) is that apl is not an administrator as contemplated in the explanation to section 168 of the income tax act, 1961. it is submitted that in subsequent cases like champ properties (p) ltd. vs. cit reported in 166 itr 367, the ratio of mahamaya dassi (supra) has been stated by the division bench of this honble court ..... not an administrator as contemplated by section 168 of the income tax act and section 168 will not apply to him. it is, therefore, contended that observations made in mahamaya dassi (supra) in the context of explanation to section 168 of the income tax act may be a precedent for the purpose of section 168 of the income tax act but cannot be considered as a precedent under the .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //