136/289 Taxman 238 (SC); Pr. CIT v. Shapoorji Pallonji & Co. Ltd.

141 Taxmann.com 509Supreme Court of India2022#7398 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 142(1)Section 147Section 68Section 133(6)Section 143(2)Section 143(3)Section 148Section 151

Issues it is cited on

section 14(2)goodwill arising on amalgamationsection 9(1)(ii)section 43(6)(c)section 14(1)section 55(2)section 10(33)section 14a disallowancesection 49minimum alternate taxresulting companytransferee company

Judgments citing 136/289 Taxman 238 (SC); Pr. CIT v. Shapoorji Pallonji & Co. Ltd.

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

ITA 373/AGR/2025[2014-15]Status: DisposedITAT Agra16 Feb 2026AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 Sagar Dwellings P. Ltd., Near Vs. ACIT – 1(1), Sun Temple, Gwalior. Gwalior. PAN :AAOCS7228M (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.12.2025 Date of pronouncement 16.02.2026 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 23.06.2025 passed in Appeal No. NFAC/2013-14/10105557 by…

MEERUT ROLLER FLOUR MILLS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

In the result, the appeal is dismissed

ITA 2187/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) & Meerut Roller Flour Mills (P) Vs ACIT Circle-1 Ltd. Meerut 214-A GanjBazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) Appellant by Shri Sanjiv Sapra, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing: 14/1/2026 Date of Pronouncement: 23/1/2026 ORDER PER SUDHIR KUMAR, JM: This appeal fi…

ACIT, MEERUT vs. M/S. MEERUT ROLLER FLOUR MILLS (P) LTD., MEERUT

In the result, the appeal is dismissed

ITA 3895/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) & Meerut Roller Flour Mills (P) Vs ACIT Circle-1 Ltd. Meerut 214-A GanjBazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) Appellant by Shri Sanjiv Sapra, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing: 14/1/2026 Date of Pronouncement: 23/1/2026 ORDER PER SUDHIR KUMAR, JM: This appeal fi…

ITO, WARD-4(2)(3), AHMEDABAD, AHMEDABAD vs. MAHESHWARI SALES CORPORATION, AHMEDABAD

In the result, the appeal filed by the Revenue stands dismissed

ITA 1306/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1306/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 The Ito Maheshwari Sales Corporation बनाम/ Ward-4(2)(3) C-111, Ganesh Meridin V/S. Ahmedabad Nr.Sola Bridge, Sola Ahmedabad-380 058 "थायी लेखा सं./Pan: Aalfm 4917 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Smt. Mamta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/09/2025 घोषणा की तारीख /Date Of Pronouncement: 30/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Revenue Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Dated 11/04/2025, Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2018-2019. 2. The Revenue Has Raised The Following Grounds Of Appeal: Ito Vs. Maheshwari Sales Corporation Asst. Year : 2018-19

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Smt. Mamta Singh, Sr.DR
Section 132Section 147Section 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “C“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No.1306/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 The ITO Maheshwari Sales Corporation बनाम/ Ward-4(2)(3) C-111, Ganesh Meridin v/s. Ahmedabad Nr.Sola Bridge, Sola Ahmedabad-380 058 "थायी लेखा सं./PAN: AALFM 4917 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Mehul K. Patel, AR Revenue by : Smt. Mamta Singh, Sr.DR सुनवाई की तारीख/Date of Hearing : 01/09/2025 घोषणा की तारीख…

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

PR. COMMISSIONER OF INCOME TAX, DELHI 1 vs. M/S AMADEUS INDIA PVT. LTD.

Appeal is dismissed being covered

ITA/511/2025HC Delhi10 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14Section 14ASection 260A

…ITA 511/2025 Page 1 of 12 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.10.2025 + ITA 511/2025 PR. COMMISSIONER OF INCOME TAX, DELHI 1.....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms Harshita Kotru, Advs. versus M/S AMADEUS INDIA PVT. LTD. .....Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE…

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

ITA 4973/DEL/2024[2021-22]Status: DisposedITAT Delhi16 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Income Tax Officer, vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (PAN : ABYPS8933P) CO No.26/Del/2025 (in ITA No.4973/DEL/2024) (Assessment Year: 2021-22) Akash Deep Sethi, vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (PAN : ABYPS8933P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA Ms. Kirti, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of H…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

SICOM LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1), MUMBAI

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

ITA 1694/MUM/2023[2013-2014]Status: DisposedITAT Mumbai22 Nov 2023AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10(34)Section 14ASection 234BSection 36(1)(ii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER Sicom Ltd, Vs. Dy Commissioner of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.PAN/GIR No. AAACS5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. M…

SHRI. POLLAMREDDY SREEDHAR REDDY,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

ITA 429/BANG/2023[2018-19]Status: DisposedITAT Bangalore20 Jul 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 14ASection 263Section 263(1)

…ITA No.429/Bang/2023 Pollam Reddy Shreedhar Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Pollamreddy Sreedhar Reddy 18, 4th Main Ganganagar Bengaluru 560 032 Principal CIT Vs. Karnataka Bangalore-1 PAN NO : ABRPR0536J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 18.07.2023 Date of Pronouncement : 20.07.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is di…