assessee also filed an additional ground under Rule 11 of
the ITAT Rules, which read as under :
a) "that the learned ... this
company as comparable are found to be acceptable. The decision of
ITAT (Mumbai) in the case of Telcordia Technologies Pvt. Ltd. v. ACIT
(supra
appreciating the fact that Revenue has filed appeal before
Hon'ble ITAT in the assessee's case ... Banking Corporation vs. CIT 258 ITR 601 and the decisions
of the ITAT, Mumbai. The Ld. counsel further submitted that the ITAT has
confirmed
business
loss. In this context, he relied on two decisions of the ITAT, Mumbai
Bench. Further, AO observed that the very name of assessee ... dealing in shares and scrips. AO
also relied upon the decision of ITAT in assessee's own case for AY
2006-07 wherein
disposal of the petitioner's appeal before
Income Tax Appellate Tribunal (ITAT, for short). The petitioner has also
prayed for direction that the respondents ... order, the petitioner on 19th November,
2010 filed an appeal before the ITAT. Subsequently, on 30th November,
2010, an application for stay of demand
Bharat Earth Movers (supra) as well as that of Mumbai Bench of ITAT in the case of Voltas ... case of M/s Voltas Limited (supra) decided by Mumbai Bench of ITAT whereas the provision made for warranty by the taxpayer in the present
placed on the decision of the Delhi Bench 'E' of ITAT in the case of Inspecting Asstt. Commissioner v. Indian Aluminium Cables ... assessee submitted that the issue stands covered by the order of ITAT dated 27-2-2003 rendered in I.T.A. No. 2898
short, ‘the Act of 1961’ or ‘the Act’.
3 For short, ‘ITAT’.
1
referable to the date of award of compensation ... lease had expired on 31.08.1967. In the light of these
facts, the ITAT did not approve of charging tax over capital gains with
reference
Trans-Investments (P.) Ltd. v. ITO [1992] 42 ITD 242 (ITAT) of the Hyderabad Bench and in Buttwelded Tools (P.) Ltd. v. Asst ... ITAT, Mad) on the subject. Therefore, the President, Income-tax Appellate Tribunal, constituted the Special Bench for resolving the issue.
10. According to the Department
June, 2022
Author: T.S.Sivagnanam
Bench: T.S. Sivagnanam
ITAT NO. 06 OF 2022 AND ETC. BATCH
IN THE HIGH COURT OF JUDICATURE ... JUSTICE HIRANMAY BHATTACHARYYA
IA NO. GA/2/2022
IN ITAT/6/2022
PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA
VERSUS
SWATI BAJAJ
learned Income Tax Appellate Tribunal (hereinafter
referred to as the "ITAT") with respect to different assessment
years, all these appeals are decided ... dissatisfied with the impugned
judgment and order passed by the learned ITAT passed in ITA
No.712/AHD/2013 for AY 200910, by which
