ITAT Jabalpur Judgments — 2019

Judgments from the Jabalpur bench in 2019

Showing 40 of 113 orders. Use the months below for the rest.

• J.P Tobaco Products Pvt. Ltd vs Dy. Comissioner of Income Tax(TDS)
  ITA 156/JAB/2015[2011-12]Status: Disposed20 Dec 2019AY 2011-12Allowed

  The Tribunal held that Section 195(1) is applicable only if the income is chargeable to tax in India. Since the commission paid was not for services rendered in India, it was not taxable in India, and thus Section 195(1) was not applicable.

• Sudha Vinod Foundation, Mandla vs Commissioner of Income Tax-Exemption, Bhopal
  ITA 256/JAB/2018[2017-18]Status: Disposed20 Dec 2019AY 2017-18Allowed

  The Tribunal held that the absence of any activity by itself is not a valid reason to deny registration under Section 12AA. The genuineness of activities is to be assessed based on evidence, and non-commencement of activities does not automatically imply non-genuineness.

• J.P Tobaco Products Pvt. Ltd vs Dy. Comissioner of Income Tax(TDS)
  ITA 155/JAB/2015[2010-11]Status: Disposed20 Dec 2019AY 2010-11Allowed

  The Tribunal held that Section 195(1) is applicable only if the income is chargeable to tax in India. Since the commission paid was not for services rendered in India, it was not taxable in India, and thus Section 195(1) was not applicable.

• Jaiprakash Power Venture Limited, Singrauli vs Assistant Commissioner of Income Tax…
  ITA 88/JAB/2018[2012-13]Status: Disposed11 Dec 2019AY 2012-13
• Income Tax Ward-1, Sagar vs Shri Anoop Kumar Jain, Sagar
  ITA 210/JAB/2018[2011-12]Status: Disposed11 Dec 2019AY 2011-12
• J.P Tobaco Products Pvt. Ltd vs Assistant Commissioner of Income Tax
  ITA 230/JAB/2015[2008-09]Status: Disposed10 Dec 2019AY 2008-09Allowed

  The Tribunal held that the assessee had deposited the TDS within the time limit prescribed by Rule 30(1)(b)(i)(1) of the Income Tax Rules, 1962, as it stood before the amendment. Therefore, the assessee could not be considered in default.

• Jila Sahkari Kendriya Bank Maryadit, Damoh vs Assistant Commissioner of Income Tax…
  ITA 53/JAB/2018[2014-15]Status: Disposed10 Dec 2019AY 2014-15Remanded

  The Tribunal found that both the AO and CIT(A) had not properly applied themselves to the issues. The matter concerning the Rs. 5.30 crore addition was set aside to the AO for fresh adjudication after allowing the assessee an opportunity to be heard. The software expense disallowance was also set aside to the AO for verification of facts regarding its deductibility.

• M/S.Anuj Kumar Agrawal, Batul vs Income Tax Officer, Batul
  ITA 126/JAB/2018[2010-11]Status: Disposed10 Dec 2019AY 2010-11Partly Allowed

  The Tribunal held that the security advance recovery was not a trading receipt and the turnover should remain as per books. It also found no basis to revise the net profit estimation or disallow partner remuneration. The income from other sources was correctly assessed.

• J.P Tobaco Products Pvt. Ltd vs Assistant Commissioner of Income Tax
  ITA 229/JAB/2015[2007-08]Status: Disposed10 Dec 2019AY 2007-08Allowed

  The Tribunal held that the assessee had deposited the TDS within the time limit prescribed by Rule 30(1)(b)(i)(1) of the Income Tax Rules, 1962, as it stood before the amendment. Therefore, the assessee could not be considered in default.

• Mahesh Mihani vs Income Tax Officer 1
  ITA 77/JAB/2014[2004-05]Status: Disposed9 Dec 2019AY 2004-05
• Shri Gopal Das Malgani, Jabalpur vs Income Tax Officer Ward 1(2), Jabalpur
  ITA 124/JAB/2018[2009-10]Status: Disposed9 Dec 2019AY 2009-10
• O/O the Executive Engineer Water Resources… vs Income Tax Officer, TDS-2, Jabalpur
  ITA 168/JAB/2018[2010-11 (24 Q-Q4)]Status: Disposed9 Dec 2019
• O/O the Executive Engineer Water Resources… vs Income Tax Officer, TDS-2, Jabalpur
  ITA 167/JAB/2018[2009-10(24 Q -Q4)]Status: Disposed9 Dec 2019
• Kendriya Vidyalaya, No.1, Rewa vs Deputy Commissioner of Income Tax, (CPC…
  ITA 170/JAB/2018[2013-14 (26Q-Q2)]Status: Disposed9 Dec 2019
• Assistant Commissioner of Income Tax… vs Shri Prem Chand Jain, Satna
  ITA 32/JAB/2019[2013-14]Status: Disposed23 Aug 2019AY 2013-14Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-2(5), Jabalpur vs Smt.Dimple Sethi, Jabalpur
  ITA 246/JAB/2018[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Tax… vs Shri Virendra Pratap Singh, Rewa
  ITA 42/JAB/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward 2(5), Jabalpur vs M/S. Suresh Kumar Upadhyay and Sons (HUF)…
  ITA 229/JAB/2018[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-Katni, Katni vs Shri Pramod Kumar Agrawal, Katni
  ITA 44/JAB/2019[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Tax… vs Shri Anurag Shrivastava, Satna
  ITA 128/JAB/2016[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward 2(5) vs Shri Suresh Kumar Upadhyay & Sons, Jabalpur
  ITA 236/JAB/2016[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Circle… vs Ramchand Khatwani & Sons HUF, Jabalpur
  ITA 47/JAB/2019[2005-06]Status: Disposed23 Aug 2019AY 2005-06Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Circle… vs Ramchand Khatwani & Sons HUF, Jabalpur
  ITA 50/JAB/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Deputy Commissioner of Income Tax… vs Mahesh Kumar Kemtani, Jabalpur
  ITA 243/JAB/2018[2009-10]Status: Disposed23 Aug 2019AY 2009-10Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• The Assistant Commissioner of Income Tax… vs Madhya Pradesh Power Generating Co. Ltd…
  ITA 198/JAB/2018[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Dy. Comissioner of Income Tax(TDS) vs J.P Tobaco Products Pvt. Ltd
  ITA 152/JAB/2015[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Deputy Commissioner of Income |Tax Circle… vs Shri Sharad Kumar Chouhan, Jabalpur
  ITA 46/JAB/2019[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-2(5), Jabalpur vs Smt.Anuradha Upadhyay, Jabalpur
  ITA 245/JAB/2018[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-1, Katni vs Shri Sudhir Kumar Jain, Katni
  ITA 248/JAB/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Tax Circle… vs Shri Nitin Sharma, Jabalpur
  ITA 69/JAB/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward 1(1), Jabalpur vs M/S.R M Infra, Jabalpur
  ITA 65/JAB/2019[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Deputy Commissioner of Income Tax Circle… vs M/S Kemtani Projects Pvt. Ltd., Jabalpur
  ITA 110/JAB/2018[2007-08]Status: Disposed23 Aug 2019AY 2007-08Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-1, Rewa vs Shri Ramayan Prasad Dubey, Rewa
  ITA 31/JAB/2017[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer, Ward-2, Satna vs Shri Bhaskar Bhattacharya (HUF), Satna
  ITA 227/JAB/2018[2009-10]Status: Disposed23 Aug 2019AY 2009-10Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer, Chhatarpur vs Shri Gurucharan Singh, Chhatarpur
  ITA 6/JAB/2019[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Assistant Commissioner of Income Tax… vs Shri Anurag Shrivastava, Satna
  ITA 222/JAB/2018[2008-09]Status: Disposed23 Aug 2019AY 2008-09Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Dy. Comissioner of Income Tax(TDS) vs J.P Tobaco Products Pvt. Ltd
  ITA 151/JAB/2015[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer, Chhatarpur vs Shri Gurucharan Singh, Chhatarpur
  ITA 8/JAB/2019[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Income Tax Officer Ward-1, Rewa vs Shri Prasahant Singh Chandel, Rewa
  ITA 45/JAB/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.

• Deputy Commissioner of Income Tax (TDS) vs J.P. Tobacco Products Pvt. Ltd. Patharia…
  ITA 90/JAB/2015[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

  The Tribunal held that the enhanced monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, are applicable to pending appeals. Consequently, appeals not meeting these revised limits were dismissed.