Advanced Search Results

Deputy Commissioner of Income Tax Vs. I.T.C. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)85ITD162Cal

1. This appeal, filed by the Revenue, is directed against the order dt.14th April, 1998, passed by the CIT(A)-XV, Calcutta, in the matter of order under Section 195(2) of the IT Act, 1961 (hereinafter referred to...

itc Limited Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)79TTJ(Kol.)14

1. These three appeals relate to the same assessee and arise out of common set of facts. We, therefore, deem it expedient to dispose of all these appeals by this consolidated order, Out of these three...

Deputy Commissioner of Income Tax Vs. Itc Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2002)82ITD239(Kol.)

1. As these three appeals relate to the same assessee and involve somewhat identical issues, we are taking up all these appeals together, as a matter of convenience, for disposal by way of this way of...

Coal India Limited Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

1. This appeal, filed by the assessee, is directed against CIT(A)'s order for the assessment year 1997-98, in the matter of assessment under Section 143(3) of the Income Tax Act, 1961. The assessee is a public...

Coal India Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2004)88ITD514Cal

1. This appeal, filed by the assessee, is directed against CIT(A)'s order for the assessment year 1997-98, in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. The assessee is a public sector...

Assistant Commissioner of Vs. Satya Narayan Agarwalla

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2002)255ITR69(Kol.)

1. This appeal, filed by the Revenue, is directed against the order dated February 25,1997, passed by the Commissioner of Income-tax (Appeals)-II, Calcutta, in the matter of order under Section 143(3) of the Income-tax Act, 1961...

Joint Commissioner of Income Tax Vs. India Steamship Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)78TTJ(Kol.)154

1. The appeal filed by the Revenue is directed against the order dt.24th July, 2000, passed by the CIT(A) for the asst. yr. 1997-98. 1. "On the facts and in the circumstances of the case learned...

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : M Bakhshi, Vice, B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)79TTJ(Kol.)915

1. The appeals filed by the assesses are directed against the common order dt. 16th Dec., 1998, passed by the CIT(A) for the asst. yrs.1985-86 and 1986-87.2. The main effective common ground in these cases is...

Deputy Commissioner of Income Tax Vs. Hindustan Tobacco Co.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : M Bakhshi, Vice-, B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)87ITD129(Kol.)

1. The appeal filed by the Department is directed against the order dt.13th April, 1998, passed by the CIT(A) for the asst. yr. 1994-95.2. The Revenue has moved a petition dt. 16th July, 1998, praying for...

C.E.S.C. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Judge : M Bakshi, Vice, B Mitra, P Kumar

Subject : Direct Taxation

Reported in : (2003)87ITD653Cal

1. This appeal is directed against the order dt. 27th Feb., 1998, passed by the CIT (West Bengal-I), under Section 263 of the IT Act, 1961 (hereinafter referred to as 'the Act'), and in the matter...