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direct tax
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assessee
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m s followel engineering ltd kolkata company aaacf3644e

M/S. Followel Engineering Ltd., Kolkata

Type: CompanyPAN: AAACF3644E

In Favor of

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Appeal Type

Income Tax (Search & Seizure) Appeal

3

Assessment Year

2010-2011

1

2009-2010

1

2008-2009

1

Bench

Kolkata

3

Bench with Courts

Kolkata-Tribunal

3

Judges

RAJPAL YADAV

3

Keywords

Accommodation entries

3

Additional evidence

3

Block assessment

3

Bogus Share capital

3

Condonation of delay

3

Opportunity of cross examination

3

reassessment proceedings

3

Reopening of assessment

3

Search and seizure

3

Set aside

3

Third party statement

3

Unexplained cash credit

3

Result in favour of

Assessee

3

Sections

113

3

132

3

133A

3

139

3

142(1)

3

143(1)

3

143(2)

3

147

3

148

3

153

3

153A

3

250

3

264

3

43

3

68

3

69A

3

73

3

Year Of Pronouncement

2023

3

Court

Tribunal

3

Judge With Court

RAJPAL YADAV - TRIBUNAL

3

Department Lawyers

SUDIPTA GUHA

3

Assessee Lawyers

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Showing results 1-3 out of top 3 results

D.C.I.T., CC-3(4), Kolkata, Kolkata V. M/S. Followel Engineering Ltd., Kolkata

ITSSA 27/KOL/2023

2010-2011

Pronouncement Date: -

Result: Assessee

Kolkata

Reopening of assessmentUnexplained cash creditBogus Share capital Search and seizureOpportunity of cross examinationAdditional evidenceThird party statementAccommodation entriesBlock assessmentCondonation of delay +2 More

14768148132139142(1)133A153A143(1)250+7 More

9

D.C.I.T., CC-3(4), Kolkata, Kolkata V. M/S. Followel Engineering Ltd., Kolkata

ITSSA 26/KOL/2023

2009-2010

Pronouncement Date: -

Result: Assessee

Kolkata

Reopening of assessmentUnexplained cash creditBogus Share capital Search and seizureOpportunity of cross examinationAdditional evidenceThird party statementAccommodation entriesBlock assessmentCondonation of delay +2 More

14768148132139142(1)133A153A143(1)250+7 More

3

D.C.I.T., CC-3(4), Kolkata, Kolkata V. M/S. Followel Engineering Ltd., Kolkata

ITSSA 25/KOL/2023

2008-2009

Pronouncement Date: -

Result: Assessee

Kolkata

Reopening of assessmentUnexplained cash creditBogus Share capital Search and seizureOpportunity of cross examinationAdditional evidenceThird party statementAccommodation entriesBlock assessmentCondonation of delay +2 More

14768148132139142(1)133A153A143(1)250+7 More

10

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