2020J 423 ITR 220 (Bombay) CIT-Ill, Pune v. Shereda Erectors (P) Ltd.

76 Taxmann.com 107High Court2016#11012 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing 2020J 423 ITR 220 (Bombay) CIT-Ill, Pune v. Shereda Erectors (P) Ltd.

ACIT, CIRCLE-7(1), DELHI vs. DISH INFRA SERVICES PVT. LTD., NOIDA

In the result, the appeal of the Revenue is dismissed

ITA 1599/DEL/2021[2016-17]Status: DisposedITAT Delhi16 Apr 2024AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Vivek Sarin, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 35DSection 36(1)(iii)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1599/Del/2021 : Asstt. Year : 2016-17 ACIT, Vs Dish Infra Services Pvt. Ltd., Circle-7(1), FC-09, Film City, Sector-16A, Gautam New Delhi-110002 Budhdha Nagar, Noida, Uttar Pradesh-201301 (APPELLANT) (RESPONDENT) PAN No. AAACX1546R Assessee by : Sh. Vivek Sarin, Adv. & Sh. D. P. Singh, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 12.02.2024 Date of Pronouncement: 16.04.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has be…

WNS GLOBAL SERVICES P. LTD.,MUMBAI vs. ADDL/JT/DY/ASSTT/CIT/ITO, NATIONA FACELESS ASSESSMENT CENTRE,, DILHI

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR
Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER WNS Global Services Pvt. Ltd., PL 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, LBS Marg, Vikhroli (West), Mumbai-400079. PAN: AAACW2598L ...... Appellant Vs.. Addl./JT/Dy./ACIT/ITO/NFAC, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee by : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue by : Sh. Jasdeep Singh, CIT-DR Date of hearing : 29/09/2022 Date of pronouncement : 09/12/2022 ORDER PER GAGAN GOYAL, A.M: This appe…

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 195/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 194/CTK/2019[2014-15]Status: DisposedITAT Cuttack15 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

WELSPUN STEEL LTD,MUMBAI vs. DCIT CEN CIR 3(3), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 6759/MUM/2017[2013-14]Status: DisposedITAT Mumbai17 Jan 2020AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6759/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) M/S. Welspun Steel Limited बिधम/ Dcit, Central Circle-3(3) B-Wing, Trade World, 9Th Air India Building, 19Th Vs. Floor, Kamala Mill Floor, Nariman Point, Compound, S. B. Marg, Mumbai-400021. Lower Parel, Mumbai- 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacw5308G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Farrokh Irani Revenue By: Shri Awungshi Gimson (Dr) सुनवाई की तारीख / Date Of Hearing: 02/12/2019 घोषणा की तारीख /Date Of Pronouncement: 17/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 24.10.2017 Passed By The Commissioner Of Income Tax (Appeals) -39, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Farrokh IraniFor Respondent: Shri Awungshi Gimson (DR)
Section 115JSection 143(2)Section 14ASection 210Section 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6759/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) M/s. Welspun Steel Limited बिधम/ DCIT, Central Circle-3(3) B-Wing, Trade World, 9th Air India Building, 19th Vs. Floor, Kamala Mill Floor, Nariman Point, Compound, S. B. Marg, Mumbai-400021. Lower Parel, Mumbai- 400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW5308G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Farrokh Irani Revenue by: Shri Awungshi Gimson (DR) सुनवाई की तारीख / Date of Hearing: 0…

EKNATH RAMKRISNANRAO SALVE,,PARBHANI vs. INCOME-TAX OFFICER, WARD - 1(4),, PARBHANI

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

ITA 1290/PUN/2018[2011-12]Status: DisposedITAT Pune19 Dec 2019AY 2011-12
For Appellant: Shri Nikhil PathakFor Respondent: Shri Abhijit Chaudhuri

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.1290/PUN/2018 िनधा"रण वष" / Assessment Year : 2011-12 Eknath Ramkrisnanrao Salve, Pretro Pump, Shingnapur, Dist. Parbhani-431401. अपीलाथ"/Appellant PAN : BNXPS2233N …. Vs. ITO, Ward-1(4), …. ""थ" / Respondent Parbhani. अपीलाथ" क" ओर से / Appellant by : Shri Nikhil Pathak ""थ" की ओर से / Respondent by : Shri Abhijit Chaudhuri सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 13.11.2019 Date of Pronounce…

ACIT, NEW DELHI vs. M/S. NATIONAL CABLE INDUSTRIES, NEW DELHI

Appeal is allowed

ITA 4145/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Sept 2019AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4145/Del/2015 (A.Y. 2010-11)

Section 133ASection 143(3)Section 145(3)Section 154Section 154(3)Section 37Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 4145/DEL/2015 (A.Y. 2010-11) ACIT Vs. National Cable Industries Circle-52(1), Room No. 1405, K-51, Connaught Circus 14th Floor, E-2 Block, Dr. S.P. New Delhi Mukherjee Civic Centre PAN : AAAFN5132E New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Surendra Meena, Sr. DR Respondent by Sh. Rakesh Gupta, Adv. Date of Hearing 05.08.2019 Date of Pronouncement 26.09.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dat…

APCOTEX INDUSTRIES LTD.,RAIGAD vs. DCIT (OSD) - 10(3), MUMBAI

In the result this appeal by the assessee stands allowed for statistical purposes

ITA 3031/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri Shamim Yahya & Shri Sanjay Garg

For Appellant: Shri. Piyush ChhajeelFor Respondent: Ms. Arju Garodia
Section 10Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA no.3031/Mum./2016 (Assessment Year : 2011-12) Apcotex Industries Ltd. Plot No. 3/1, MIDC Industrial Area, ……………. Appellant Taloja, Raigad 410 208 PAN AAACA3427G v/s DCIT (OSD)-10(3) ……………. Respondent Mumbai Assessee by : Shri. Piyush Chhajeel Revenue by : Ms. Arju Garodia Date of Hearing –15.02.2017 Date of Order – 28.02.2017 O R D E R PER: SHAMIM YAHYA This appeal by the assessee is directed against order of learned CIT-A dated 22/01/2016, and pertains to assessment ye…