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income-tax Officer Vs. Kwality Traders
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Mar-08-1984
Direct Taxation
(1984)8ITD588(Kol.)
1. The only ground of appeal in the present departmental appeal is that the AAC erred in deleting Rs. 21,500 added by the ITO in respect of the interest on loan advanced by the assesses.2. The...
Tag this Judgment! AI Brief & AskMcdonnell (1948) (P.) Ltd. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Jan-23-1985
Direct Taxation
(1985)14ITD6(Kol.)
1. This is an appeal by the assessee. In the first two grounds of appeal, the assessee submits that the order of the Commissioner as passed under Section 263 of the Income-tax Act, 1961 ('the Act')...
Tag this Judgment! AI Brief & Askincome-tax Officer Vs. Paharpur Cooling Towers (P.) Ltd.
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Mar-25-1986
Direct Taxation
(1986)18ITD385(Kol.)
1. The appeal is by the revenue which is directed against the order of the Commissioner (Appeals) by which he has cancelled the penalty order passed by the ITO under Section 273(a) of the Income-tax Act,...
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R.S. Bhagat and Bros. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Apr-19-1984
Direct Taxation
(1984)9ITD750(Kol.)
1. This is the appeal by the assessee challenging the order of the IAC as passed under Section 271(1)(c)/ 274(2) of the Income-tax Act, 1961 ('the Act').2. The first ground of appeal concerns with the jurisdiction...
Tag this Judgment! AI Brief & AskWealth-tax Officer Vs. R.K. Bhattacharjee
Income Tax Appellate Tribunal ITAT Guwahati
E Singh, D Sharma
Aug-29-1985
Direct Taxation
(1986)15ITD503(Gau.)
1. As all these appeals filed by the revenue arise out of the consolidated order dated 15-2-1983 passed by the AAC and give rise to a common issue, they were heard together and for the sake...
Tag this Judgment! AI Brief & AskSteel Trading Corpn. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Dec-28-1984
Direct Taxation
(1985)13ITD410(Kol.)
1. This is an appeal by the assessee, challenging the order of the Commissioner (Appeals) by which he has sustained the order of the ITO passed under Section 154 of the Income-tax Act, 1961 ('the Act').2....
Tag this Judgment! AI Brief & AskShyamsundar Naskar Vs. Assistant Controller of Estate
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Feb-08-1985
Land Acquisition
(1985)13ITD388(Kol.)
1. The stay petition was filed by Shri Gourchandra Naskar stating that Shri Shyamsundar Naskar, son of the deceased, was alleged to have filed an estate duty return, on the basis of which the assessment was...
Tag this Judgment! AI Brief & AskSmt. Kamla Devi Vs. Wealth-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
E Singh, D Sharma
Mar-25-1986
Direct Taxation
(1986)16ITD687(Kol.)
1. As all these three appeals filed by the assessee are directed against the consolidated order dated 28-12-1984 passed by the Commissioner (Appeals), give rise to common issues, they were heard together and for the sake...
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