100(Gujarat); CIT v. South India Corporation Ltd.

58 Taxmann.com 208High Court2015#18087 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2017 to 2022.

Judgments citing 100(Gujarat); CIT v. South India Corporation Ltd.

D.D.Builders Limited, Bhubaneswar vs. ACIT, Central Circle-2, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 13/CTK/2021[2018-19]Status: HeardITAT Cuttack25 Aug 2022AY 2018-19

Bench: Shri George Mathan & Shri Arun Khodpiad.D.Builders Ltd., Plot No.36-F, Bjb Nagar, Bhubaneswar Pan No.Aabcd 1433 E ………………Assessee Versus Acit, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, Ca For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 25/08/2022 Date Of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Passed In I.T.Appeal No.0465/19-20, Dated 18.01.2021 For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar Of The Assessee That The Only Issue In This Appeal Was Against The Action Of The Ld. Cit(A) In Confirming The Disallowance Of Pf & Esi Paid By The Assessee Beyond The Due Date As Prescribed Under The Respective Acts But Before The Due Date Of Filing Of The Return. Ld. Ar Placed Before Us A Decision Of The Coordinate Bench Of The Tribunal In The Case Of Odyssey Motors Pvt. Ltd., In Ita

Section 36(1)(va)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER D.D.Builders Ltd., Plot No.36-F, BJB Nagar, Bhubaneswar PAN No.AABCD 1433 E ………………Assessee Versus ACIT, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, CA for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 25/08/2022 Date of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the ass…

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR

Section 143Section 143(3)Section 263Section 42

…error prejudicial to the interest of revenue in the assessment order. j) Application of later decisions of the H'ble Kerala High Court The latter decisions of the Hon'ble Kerala High Court in the cases of CIT, Cochin Vs South India Corporation Limited (2015) 58 Taxmann.com 208 (Ker) and CIT, Cochin Vs Merchem Ltd (2015) 378 ITR 443) (Ker) that overturned its own decision in the case of the appellant (Kerala State Warehousing Corporation Vs CIT) referred to above needs to be considered against the backdrop of facts as under: The Hon'ble Supreme Court in the case of Asst. Commissioner of Income Tax Vs Victory Aqua…

Tulasi Seeds Private Limited, Guntur vs. CIT (Appeals)-1, Guntur

In the result, appeal filed by the assessee is allowed

ITA 25/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Tulasi Seeds Pvt. Vs. Acit, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. Pan No. Aaact 8054 C (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 13/11/2018. Date Of Pronouncement : 28/11/2018. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. Tulasi Seeds Pvt. vs. ACIT, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. PAN No. AAACT 8054 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 13/11/2018. Date of pronouncement : 28/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appe…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B