133 (Channai-Trib), Income-tax Officer, Ward-11(2), Hyderabad v. S. Venkataiah

22 Taxmann.com 2Income Tax Appellate Tribunal2012#13102 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Judgments citing 133 (Channai-Trib), Income-tax Officer, Ward-11(2), Hyderabad v. S. Venkataiah

DCIT, Swargate Pune vs. Cummins India Ltd, Pune

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

Section 10ASection 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCHES : : PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.632/PUN/2022 Assessment Year : 2018-19 Cummins India Limited, Tower A, 5th Floor, Cummins India Office Campus, Balewadi, Pune, Maharashtra PAN: AAACC 7258 B Appellant Vs. ACIT, Circle-1(1), Pune Respondent ITA No.1256/PUN/2023 Assessment Year : 2018-19 DCIT, Circle-1(1), Pune Appellant Vs. Cummins India Limited, Tower A, 5th Floor, Cummins India Office Campus, Balewadi, Pune Maharashtra PAN : AAACC 7258 B Respondent Appellant by Respondent by Date of hearing Date…

Assistant Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Abci Infrastructures Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-1, Guwahati

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

M/S. Lms Tyre Company, Faridabad vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 6426/DEL/2016[2013-14]Status: DisposedITAT Delhi25 Feb 2022AY 2013-14

Bench: Shrir.K.Panda & Shri N. K. Choudhry(Through Video Conferencing) Lms Tyre Company, Vs. Dcit, C/O. Sunil Suresh & Associates, Circle-2, Cas, B-20/21, Fruit Garden, Nit-5, Gurgaon Faridabad Pan: Aadfl4094L (Appellant) (Respondent)

For Appellant: ShriVivekBansal, Ld. AdvFor Respondent: Shri Sanjay Kumar, Ld. Sr. DR
Section 115JSection 139(1)Section 143(1)Section 250(6)Section 80ASection 80I

…firmed the addition. 7. It is a fact that the Ld. Commissioner infact relied upon an old judgment, whereas the Jurisdictional Bench in the case of Fiberfill Engineers Vs. CIT, Circle-38(1), New Delhi {Appeal No. 501(CHD) of 2017 decided on 01.10.2017}[(2017) 87 Taxmann.com 32 (Chandigarh-Trib)] dealt with the identical issue and held as under: “That bare perusal of the section makes it clear that the legislature itself has allowed the Assessee to file return belatedly subject to fulfillment of conditions written in the said section. Therefore, once those conditions are met, then return filed by the Assessee wou…

ACIT Cen Cir 32, Mumbai vs. Lotus Surgicals P.Ltd, Mumbai

In the result, the appeal is dismissed

ITA 4830/MUM/2014[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Acit, Cc.32, Room No. M/S Lotus Surgicals 32(2), Ground Floor, Pvt. Ltd. B-201, Leo Vs. Aayakar Bhavan, M.K. Apartment, 24Th Road, Road, Marine Lines, Ranghuvanshi Mill Mumbai-400020. Compound, Sb Marg, Lower Parel (W). Pan No. Aabcl1217G Appellant Respondent Revenue By : Mr. Rajesh Kumar Yadav, Dr Assessee By : Mr. Satya Prakash Singh, Ar Date Of Hearing : 17/07/2018 Date Of Pronouncement : 25/07/2018

For Appellant: Mr. Satya Prakash Singh, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR
Section 139(1)Section 143(3)Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 ACIT, CC.32, Room No. M/s Lotus Surgicals 32(2), Ground Floor, Pvt. Ltd. B-201, Leo Vs. Aayakar Bhavan, M.K. Apartment, 24th Road, Road, Marine Lines, Ranghuvanshi Mill Mumbai-400020. Compound, SB Marg, Lower Parel (W). PAN No. AABCL1217G Appellant Respondent Revenue by : Mr. Rajesh Kumar Yadav, DR Assessee by : Mr. Satya Prakash Singh, AR Date of Hearing : 17/07/2018 Date of pronouncement : 25/07/2018 ORDER PER N.K. PRADHAN, AM This is an…

133 (Channai-Trib), Income-tax Officer, Ward-11(2), Hyderabad v. S. Venkataiah (22 Taxmann.com 2) — Cited in 8 Judgments | BharatTax