1 (SC)(FB), 379 ITR 160 (Bom.), Harish Textile Engineers Ltd. v. DCIT, B. Nagendra Belgia Vs DCIT

215 Taxmann 659Reported decision2013#10603 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing 1 (SC)(FB), 379 ITR 160 (Bom.), Harish Textile Engineers Ltd. v. DCIT, B. Nagendra Belgia Vs DCIT

M/S. SAIRUNG DEVELOPERS & PROMOTERS PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -6, PUNE

ITA 543/PUN/2020[2011-12]Status: DisposedITAT Pune30 Sept 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No. 543/Pun/2020 धनधाारण वषा / Assessment Year : 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri M.G. Jasnani
Section 133Section 143(3)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपील सं. / ITA No. 543/PUN/2020 धनधाारण वषा / Assessment Year : 2011-12 M/s. Sairung Developers & Promoters P.Ltd., Gat No.362/2, Near Wipro Circle, Behind ICICI Bank, Bodkewadi Mann, Pune – 412 115. .......अपीलाथी / Appellant PAN : AACCS9538G बनाम / V/s. ……प्रत्यथी / Respondent DCIT, Circle -6, Pune आयकर अपील सं. / ITA No.256/PUN/2018 धनधाारण वषा / Assessment Year : 2012-13 .......अपीलाथी / Appellant ACIT, Circle -6, Pune बनाम / V/s. M/s. Sairun…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. SAIRUNG DEVELOPERS AND PROMOTERS PVT.LTD,, PUNE

ITA 256/PUN/2018[2012-13]Status: DisposedITAT Pune30 Sept 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No. 543/Pun/2020 धनधाारण वषा / Assessment Year : 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri M.G. Jasnani
Section 133Section 143(3)

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपील सं. / ITA No. 543/PUN/2020 धनधाारण वषा / Assessment Year : 2011-12 M/s. Sairung Developers & Promoters P.Ltd., Gat No.362/2, Near Wipro Circle, Behind ICICI Bank, Bodkewadi Mann, Pune – 412 115. .......अपीलाथी / Appellant PAN : AACCS9538G बनाम / V/s. ……प्रत्यथी / Respondent DCIT, Circle -6, Pune आयकर अपील सं. / ITA No.256/PUN/2018 धनधाारण वषा / Assessment Year : 2012-13 .......अपीलाथी / Appellant ACIT, Circle -6, Pune बनाम / V/s. M/s. Sairun…

DCIT, CHENNAI vs. A.SIVASANKAR, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 953/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

DCIT, CHENNAI vs. A.SIVASANKAR, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 952/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

DCIT, CHENNAI vs. A.SIVASANKAR, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 951/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

A.SIVASHANKAR,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 620/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

A.SIVASHANKAR,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 619/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

A.SIVASHANKAR,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 618/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 May 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

A.SIVASHANKAR,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 617/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.617 to 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 to 2011-12 Mr.A.Sivashankar, v. The Dy. Commissioner- 1/34, Pillayar Koil Street, of Income Tax, Ayyappan Thangal, Central Circle-III(1), Chennai. Chennai. [PAN: ASKPS 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.951, 952 & 953/Chny/201…

M/S ANANDA SOCIAL & EDUCATIONAL TRUST ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…