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 367,368 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

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 15/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 14/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Parminder Singh, Ludhiana vs. ITO, Ludhiana

ITA 12/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

ITO, Ward 6(1), Ludhiana vs. Sh. Sita Ram Singla, Ludhiana

ITA 418/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

Ride Link Auto, Ludhiana vs. ITO Ward 7 (1), Ludhiana

ITA 394/CHANDI/2021[2019-2020]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-2020

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 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 आयकरअपीलसं./ITA No.54/Chny/2021 (िनधा"रणवष" / Assessment Year: 2015-16) C R Textile Mills, Pr. CIT-1, बनाम/ 204, 2B, Attayampatti Road, Coimbatore. Vs. Athanoor Post – 636 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFJ-9421-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate) – Ld. AR ""थ"कीओरसे/Respon…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (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 आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

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

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 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 आयकरअपीलसं./ITA No.407/Chny/2021 (िनधा"रणवष" / Assessment Year: 2018-19) M/s. Vanitha Textiles, DCIT बनाम/ 182, Chettipalayam Road, CPC, Bangalore. Vs. Palladam. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFV-6079-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwanth Kumar (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Saj…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (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 आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Late Kari Thimmegowda Rajashekhara, L/R by Ms. Megha B.R., Bengaluru vs. Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, appeal of the assessee is allowed

ITA 669/BANG/2021[2019-20]Status: DisposedITAT Bangalore19 Apr 2022AY 2019-20

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

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.669/ Bang/2021 Assessment Year : 2019-20 Late Kari Thimmegowda Rajashekhara, Vs. 1. DCIT, L/R by Ms. Megha B. R. Circle – 5[2][1], #321, TSP Road, Kalasipalya, Bengaluru. Bengaluru – 560 002. 2. CPC, Bengaluru. PAN : ACOPR 3818 F APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per N. V. Vasudevan, Vice Pres…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

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

For Appellant: Shri D. Palanivel (Advocate) -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 "ी 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 आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

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

For Appellant: Shri D. Palanivel (Advocate) -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 "ी 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 आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 149/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

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

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.148 and 149/Bang/2022 Assessment Year : 2019-20 Shri. Mathikere Ramaiah Kodandaram, Vs. The Asst. Director of Income Tax, Gokula House, Gokula Mathkere, CPC, Bengaluru – 560 054. Bengaluru. PAN : ADIPK 7939 H APPELLANT RESPONDENT Assessee by : Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Padmavathy…

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 148/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

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

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, 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 “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.148 and 149/Bang/2022 Assessment Year : 2019-20 Shri. Mathikere Ramaiah Kodandaram, Vs. The Asst. Director of Income Tax, Gokula House, Gokula Mathkere, CPC, Bengaluru – 560 054. Bengaluru. PAN : ADIPK 7939 H APPELLANT RESPONDENT Assessee by : Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Padmavathy…

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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 No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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 No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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 No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Mookambika Infosolutions Pvt Ltd, Madurai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 95/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 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 "ी 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 आयकरअपीलसं./ ITA Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

Sri Mookambika Infosolutions Pvt Ltd, Madurai, Tamil Nadu vs. Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 94/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 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 "ी 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 आयकरअपीलसं./ ITA Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 89/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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 No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…