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Documents citing Commissioner Of Income Tax vs M/S. Humdoldt Wedag India Pvt Ltd on 8 April, 2014

Principal Commissioner Of Income Tax vs Oberoi Hotels Pvt. Ltd on 22 June, 2018

In the judgment and order of the Appellate Tribunal impugned herein dated May 14, 2015, the Tribunal noticed a judgment of this Court of April, 8, 2014 rendered in ITAT 149 of 2013 (Commissioner of Income Tax v. Humboldt Wedag India Pvt. Ltd.) where this Court had expressed an opinion that when an order of assessment was passed in course of reassessment under Section 143(3) of Act, "The omission could have been a reason for setting aside the order of assessment, but that could not have been a reason, in the facts and circumstances of this case, for nullifying the exercise under section 147 of the Income Tax Act."
Calcutta High Court Cites 19 - Cited by 5 - S Banerjee - Full Document

Kolkata vs M/S.Akzo Noble India Ltd on 12 July, 2018

Mr.Nizamuddin, learned counsel, sought to rely on a decision of this Court to contend that under the provisions of section 292BB such a course is permissible if the assessee participates in the proceeding. But the coordinate bench in the judgment referred to has considered that unreported decision of this Court being the case of Commissioner of Income Tax Vs. Humboldt Wedag India Pvt. Ltd.(ITAT 149 of 2013) delivered on 8th April, 2014, and observed this authority to be per in curium considering the ratio the decision of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra). No other point has been urged before us for admission of this appeal.
Calcutta High Court Cites 5 - Cited by 0 - A Bose - Full Document
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