13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

223 Taxmann 398High Court2014#406 most cited
220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 2(24)(x)Section 271(1)(c)Section 43B

Issues it is cited on

section 158besection 43b(b)section 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing 13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

Optech Engineering Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 2128/MUM/2021[2017-18]Status: DisposedITAT Mumbai25 Jul 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Years: 2017-18 M/S. Optech Engineering Pvt. Asst. Director Of Income Tax, Ltd., Cpc, D 151, Amar Gian, Post Bag No.2, Vs. Opp New St Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 Pan: Aaaco7459C (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh Singh, D.R. Date Of Hearing : 20 . 07 . 2022 Date Of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Before Us:

For Appellant: NoneFor Respondent: Shri Dinesh Singh, D.R
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Assessment Years: 2017-18 M/s. Optech Engineering Pvt. Asst. Director of Income Tax, Ltd., CPC, D 151, Amar Gian, Post Bag No.2, Vs. Opp New ST Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 PAN: AAACO7459C (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Dinesh Singh, D.R. Date of Hearing : 20 . 07 . 2022 Date of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh, Accountant Member: The present app…

Adani Capital Pvt. Ltd, Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 465/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal. Total Tax Effect (Including Surcharge & Cess) Rs. 2,81,229/-”

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Purshottam Kumar, Sr. D.R
Section 139(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Adani Capital Pvt. Ltd. The ITO, Ground Floor Adani Ward-1(1)(1) House, Near Mithikali Six Vs Ahmedabad Road, Navrangpura, (Respondent) Ahmedabad-380009 PAN: AAOCA7636B (Appellant) Assessee by: Shri Biren Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of t…

M/S Amalgamations Repco Ltd, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 559/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R,Vijayaraghvan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.559/Chny/2022 (िनधा"रण वष" / Assessment Year: 2017-18) Amalgamations Repco Limited DCIT बनाम/ No.136, J Graden, GNT Road CPC, Vs. Ponnaiamman Medu. Chennai – 600 110 Bengaluru – 560 100 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCA-8200-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R,Vijayaraghva…

Radheshyam Upadhyay, Surat vs. ITO Ward, 1 (2) (6), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 144/SRT/2021[2019-20]Status: DisposedITAT Surat20 Jul 2022AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Radheshyam Upadhyay, Surat vs. ITO Ward, 1 (2) (6), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 143/SRT/2021[2018-19]Status: DisposedITAT Surat20 Jul 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Bhuvaneshsing L. Dalawat, Surat vs. ITO Ward.1(2) (1), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 142/SRT/2021[2019-20]Status: DisposedITAT Surat20 Jul 2022AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Bhuvaneshsingh L. Dalawat, Surat vs. Income Tax Officer, WD. 1(2)(1), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 138/SRT/2021[2018-19]Status: DisposedITAT Surat20 Jul 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Rapid Global Business |Solutions India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 496/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2019-20 M/S. Rapid Global Business Solutions India Vs. Assistant Director Of Income Tax, Private Limited, Cpc, 18/7, 1St Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. Pan : Aaccr 5018 A Appellant Respondent Assessee By : Shri. Joseph Varghese, Advocate Revenue By : Smt. Priyadarshini Baseganni, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.07.2022 Date Of Pronouncement : 18.07.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Joseph Varghese, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Rapid Global Business Solutions India Vs. Assistant Director of Income Tax, Private Limited, CPC, 18/7, 1st Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. PAN : AACCR 5018 A APPELLANT RESPONDENT Assessee by : Shri. Joseph Varghese, Advocate Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E R Per N. V.…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 485/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 484/BANG/2022[2018-19]Status: DisposedITAT Bangalore18 Jul 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

United Shippers Ltd., Mumbai vs. Dy CIT 3 (3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7801/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Jul 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhunited Shippers Limited Vs. Deputy Commissioner Of 3Rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacu0764C Appellant .. Respondent

For Appellant: Aakash Marthak &For Respondent: Ms. Vranda U. Matkari
Section 143(1)Section 143(3)Section 36(1)(a)Section 36(1)(va)Section 41(1)Section 43B

…ITA No.7801/Mum/2019 A.Y.2016-17 1 United Shippers Limited Vs. DCIT-3(3) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER United Shippers Limited Vs. Deputy Commissioner of 3rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACU0764C Appellant .. Respondent Appellant by : Aakash Marthak & Bhupendra Karkhanis Respondent by : Ms. Vranda U. Matkari Date of Hearing 05.07.2022 Date of Pronouncement 15.07.2…

P. Rajesh Ship Breaking Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1980/MUM/2021[2018-19]Status: HeardITAT Mumbai13 Jul 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhp. Rajesh Ship Breaking Vs. Acit, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacp7197G Appellant .. Respondent

For Appellant: C.V. JainFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1980/Mum/2021 A.Y.2018-19 1 P. Rajesh Ship Breaking Pvt. Ltd. Vs. ACIT, Circle 4(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER P. Rajesh Ship Breaking Vs. ACIT, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACP7197G Appellant .. Respondent Appellant by : C.V. Jain Respondent by : C.T. Mathews Date of Hearing 30.05.2022 Date of Pronouncement 13.07.2022 आदेश / O R D E R Per Amarjit Singh…

Tuff Guard Force Private Limited, Ghatkopar West vs. CIT(Appeals) NFAC, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2450/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jul 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2017-18 M/S. Tuff Guard Force Pvt. Ltd., Commissioner Of Income 207, Kails Esplanade, Lbs Marg, Vs. Tax (Appeals), Nfac, Ghatkopar (W), Delhi. Mumbai 400 086 Pan No.Aabcb4892K Appellant Respondent Revenue By : Shri D.B. Shah. Assessee By : Shri Pankaj Kumar (D.R.) Date Of Hearing : 21.06.2022. Date Of Pronouncement : 12.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.28.01.2021 For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Pankaj Kumar (D.R.)For Respondent: Shri D.B. Shah
Section 250Section 36Section 36(1)(va)Section 43Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Tuff Guard Force Pvt. Ltd., Commissioner of Income 207, Kails Esplanade, LBS Marg, Vs. Tax (Appeals), NFAC, Ghatkopar (W), Delhi. Mumbai 400 086 PAN No.AABCB4892K Appellant Respondent Revenue by : Shri D.B. Shah. Assessee by : Shri Pankaj Kumar (D.R.) Date of Hearing : 21.06.2022. Date of pronouncement : 12.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal is filed by the assessee against the order of Commissioner of Income Tax (…

DCIT, CC -3 (1), Chennai vs. M/S. Talentpro India Hr Pvt. Ltd., Chennai

Appeal is allowed

ITA 459/CHNY/2020[2017-18]Status: DisposedITAT Chennai06 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.459/Chny/2020 (िनधाBरण वषB / Assessment Year: 2017-18) DCIT M/s. Talentrpro India HR Pvt. Ltd. बनाम/ Corporate Circle-3(1), New No.64, Old No.30, Ethiraj Salai, Vs. Chennai. Egmore, Chennai-600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCP-9823-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : None "…

DCIT, Circle-2(1)(2), Surat vs. M/S. Shree Durga Syntex Pvt. Ltd, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Shree Durga Syntex Private Limited, Surat vs. ACIT, Circle-4, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.490/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) Gurudev Motors Pvt. Ltd. ADIT बनाम/ No.559, Mount Road, Teynampet, CPC, Vs. Chennai – 600 018. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCG-2983-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A)-Ld. AR ""थ"…

Anjappar Chettinad Ac Restaurant, Chennai vs. ITO. Non Corp Ward 1(1), Chennai

Appeal is allowed

ITA 444/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.444/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad AC Restaurant ITO Ashok Pillar Non Corporate Ward-1(1), बनाम/ 17/35, Suprabath Flats, Thyagaraya Chennai. Vs. Gramini Street, T. Nagar, Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABAFA-7864-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अ…

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.443/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Trichy ITO बनाम/ 17/18, AS Complex, Annamalai Nagar, Ward-1(1), Vs. Trichy – 620 018. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABFFA-1417-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanabhan…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.442/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Adyar ITO बनाम/ 5, Dev Apartments, 1st Main Road, Non Corporate Ward-15(1), Vs. KB Nagar, Chennai – 600 020. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAYFA-4758-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant…