12th April 2103 in M/s Vanshee Builders & Developers P. Ltd. v. CIT

63 SOT 30Income Tax Appellate Tribunal#25537 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2020.

Judgments citing 12th April 2103 in M/s Vanshee Builders & Developers P. Ltd. v. CIT

AFFINE STEELS PVT. LTD.,HARIDWAR vs. ACIT, MUZAFFARNAGAR

In the result, the appeal of the assessee is allowed

ITA 1449/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1449/Del/2017:Asstt. Year : 2012-13 Affine Steels Private Limited, Vs Acit, Plot No. 98, Sec. 7, Iie, Circle-1, Sidcul, Haridwar-249403 Muzaffarnagar (Appellant (Respondent) Pan No. Aaeca8267A Assessee By : None Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing: 19.02.2020 Date Of Pronouncement: 28.02.2020

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR

Section 119(2)(b)Section 139Section 139(1)Section 2Section 7Section 80Section 80I

…3/Mds/2012 (ACIT v. V.N. Devadoss), the decisions of the ITAT Delhi dated 30th July 2010 in ACIT v. Dhir Global Industrial (P) Ltd. 133 TTJ (Del) 580, the decision of the Bangalore ITAT dated 12th April 2103 in M/s Vanshee Builders & Developers P. Ltd. v. CIT 63 SOT 30 deduction chapter VI-A has been allowed wherein the return 4 Affine Steels Pvt. Ltd. has been filed late against the stipulation mentioned in Section 80AC, owing to the bonafide reasons in filing of the return belatedly. The sum and substance of the cases is that, if the assessee is eligible for deduction, the hyper technicalities should not come…

FEDEX EXPRESS TRANPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P.LTD,MUMBAI vs. PR CIT 9, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3621/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Nov 2017AY 2011-12

Bench: D.T. Garasia & Shri Rajesh Kumarassessment Year: 2011-12 Fedex Express Transportation The Principal Commissioner Of & Supply Chain Services Income Tax – 9 Room No.214, 2Nd Floor, (India) Private Limited Boomerang, Unit No.801, Aayakar Bhavan, M. K. Road, Vs. Wing-A, 8Th Floor, Mumbai - 400020 Chandivali Farm Road, Andheri (East) Mumbai - 400072 Pan: Aabcf6516A (Appellant) (Respondent) Present For: Assessee By : Shri Jitendra Jain Revenue By : Shri S. Padmaja (Cit-Dr) Date Of Hearing : 15.09.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Jitendra JainFor Respondent: Shri S. Padmaja (CIT-DR)

Section 119Section 139(5)Section 263

…210 of the Companies Act, 1956. 6. The learned AR relied upon the decision of CIT Vs. Nirav Modi 241 Taxmann 255, CIT Vs. Design and Automation Engineers 323 ITR 632, CIT Vs.Fine Jewellery (I) Ltd. 372 ITR 303, Vanshree Builders & Developers (P) Ltd. Vs. CIT 63 SOT 30, Escorts Mahle Ltd. Vs. DCIT 119 ITD 119 (Delhi), ACIT Vs. Pratap Rajasthan Special Steels Limited 99 TTJ 67 (Jaipur). 7. The learned DR submitted that the AO passed the order mechanically without application of mind on the basis of revised return income without appreciating that contradictory information has been given in original and revised retu…

COMMISSIONER OF INCOME TAX-VI vs. M/S UNITECH LTD

The appeal is dismissed in the above terms

ITA/239/2015HC Delhi05 Oct 2015

Bench: The Due Date Specified Under Section 139(1)’, Which In This Case Meant On Or Before 31St October, 2008.

Section 10Section 139(1)Section 143(3)Section 263Section 80ASection 80I

…y 2010 in ACIT v. Dhir Global Industrial (P) Ltd. 133 TTJ (Del) 580 and dated 25th January 2012 in ITA No. 3352/Del/2011(Hansa Dalakoti v. ACIT), the decision of the Bangalore ITAT dated 12th April 2103 in M/s Vanshee Builders & Developers P. Ltd. v. CIT 63 SOT 30 and the decision of the Kolkata ITAT dated 19th April 2013 in ITA No. 1586/Kol/2012 (M/s Shelcon Properties (P) Ltd. v. JCIT). 9. The Court notices at the outset that the decisions of this Court both in CIT 2015:DHC:8364-DB ITA No. 239/2015…