330 250 Taxman 409/397 IT R 681 (Delhi), (b) Spice Enfotainment Ltd. v. CIT

52 Taxmann.com 356High Court2014#5639 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 292BSection 143(2)Section 144Section 144CSection 144C(13)

Issues it is cited on

cost plus methodtransferor companysection 292bsection 292directions of the drpsection 29amalgamationinterest u/s 234apermanent establishmentsection 144c(13)dispute resolution paneltransfer pricing adjustment

Judgments citing 330 250 Taxman 409/397 IT R 681 (Delhi), (b) Spice Enfotainment Ltd. v. CIT

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S TRISHUL DEVELOPERS, BENGALURU

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11
Section 132Section 153ASection 153CSection 292Section 69C

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"B\" BENCH : BANGALORE\nBEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER\nITA Nos.764 to 767/Bang/2025\n Assessment Years : 2006-07, 2008-09 to 2010-11\nDCIT,\nCentral Circle – 2(2),\nBangalore.\nAPPELLANT\nVs.\nM/s. Trishul Developers,\nNo.9, Asha Ali Askar Road,\nCunnigham Road,\nBangalore - 560 103.\nPAN : AAAFT 9756 G\nRESPONDENT\nAssessee by\n:\nShri. A. Shankar, Sr. Advocate\nRevenue by\n:\nShri. Muthu Shankar, CIT(DR)(ITAT), Bangalore.\nDate of hearing\n:\n03.09.2025\nDate of Pronouncement:\n29.09.2025\nORDER\nP…

SFDC IRELAND LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX- 3(1)(1) INTL TAX, DELHI

In the result, the appeal of assessee is allowed as above

ITA 1475/DEL/2025[2022-23]Status: DisposedITAT Delhi02 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1475/Del./2025, A.Y. 2022-23 SFDC Ireland Limited Dy. Commissioner of C/o. MNK and Associates Income Tax-3(1)(1), Company Secretaries, Vs. International Tax, G-41, Ground Floor, Circle-3(1)(1), Int. Tax, West Patel Nagar, New Delhi Civic Centre, Minto Road, PAN: ABLCS0234R New Delhi (Appellant) (Respondent) Appellant by Sh. Ravi Sharma, CA & Sh. Harmeet Singh, CA Respondent by Shri Nikhil Kumar Govila, CIT-DR Date of Hearing 02/09/2025 Date of Prono…

DCIT-15(1)(2), MUMBAI vs. CARRON INVESTMENT PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR
Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

INCOME TAX OFFICER WARD 6(2)(1), MUMBAI, INCOME TAX OFFICE, MUMBAI vs. ESSAR POWER JAMNAGAR LIMITED, MUMBAI

ITA 2463/MUM/2024[2011-12]Status: DisposedITAT Mumbai19 Nov 2024AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2011-12 Income Tax Officer, Essar Power Jamnagar Ltd., Ward 6(2)(1), 11, Essar House, K.K. Marg, Vs. Mumbai Mahalaxmi, Mumbai – 400 034 (Pan : Aabce8921G) (Assessee) (Respondent) Present For: Assessee : Shri Vijay Mehta, Ca Revenue : Shri Biswanath Das, Cit, Dr Date Of Hearing : 05.09.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2023-24/1062839468(1), Dated 18.03.2024 Passed Against The Assessment Order By Income Tax Officer, Ward – 6(2)(4), U/S. 144 R.W.S. 147 Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 29.03.2016 For Assessment Year 2011-12. 2. Grounds Taken By The Revenue Are Reproduced As Under: "1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Citia) Was Justified In Declaring The Assessment Order Passed As Nullity Without Considering The Fact That The Assessee Was In Existence When The Transactions Were Made? 2. "Whether On The Facts & Circumstances Of The Case, The Ld. Citia) Was Justified In Treating The Assessment Proceedings As Without Jurisdiction, Without Considering The Fact That The Reference Can Be Made For Revival Of Companies From The Date Of Strike Off, As Per The Instruction By The Cbdt Vide Letter Dated 29.12.2017?

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Biswanath Das, CIT, DR
Section 144Section 148Section 560

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Income Tax Officer, Essar Power Jamnagar Ltd., Ward 6(2)(1), 11, Essar House, K.K. Marg, Vs. Mumbai Mahalaxmi, Mumbai – 400 034 (PAN : AABCE8921G) (Assessee) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Shri Biswanath Das, CIT, DR Date of Hearing : 05.09.2024 Date of Pronouncement : 19.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of Ld. CIT(A), National Faceles…

PPG COATING INDIA P. LTD,MUMBAI vs. DCIT CIR 13(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

ITO 23 (3)(2) , MUMBAI vs. SANDHYA ENTERPRISES , MUMBAI

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7724/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Jun 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E"BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09) Income Tax Officer – 23(3)(2) v. M/s. Sandhya Enterprises Room No. 119, 1st Floor 107, A-Wing, Rizvi Chamber Matru Mandir, Tardev Road Hill Road, Bandra (W) Mumbai – 400 007 Mumbai –400050 PAN: ACHFS3893C (Appellant) (Respondent) C.O.No. 65 & 66/MUM/2021 [ARISING OUT OF ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09)] M/s. Sandhya Enterprises v. Income Tax Officer – 23(3)(2) 107, A-Wing, Rizvi Chamb…

ITO 23 (3)(2), MUMBAI vs. SANDHYA ENTERPRISES , MUMBAI

In the result, appeals filed by the Revenue are dismissed and appeal/cross objections filed by the assessee are allowed

ITA 7723/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Jun 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri B.K. Bagchi
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E"BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09) Income Tax Officer – 23(3)(2) v. M/s. Sandhya Enterprises Room No. 119, 1st Floor 107, A-Wing, Rizvi Chamber Matru Mandir, Tardev Road Hill Road, Bandra (W) Mumbai – 400 007 Mumbai –400050 PAN: ACHFS3893C (Appellant) (Respondent) C.O.No. 65 & 66/MUM/2021 [ARISING OUT OF ITA NOs. 7723 & 7724/MUM/2019 (A.Y.2007-08 & 2008-09)] M/s. Sandhya Enterprises v. Income Tax Officer – 23(3)(2) 107, A-Wing, Rizvi Chamb…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5022/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Feb 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5021/DEL/2018[2010-11]Status: DisposedITAT Delhi07 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 5020/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4561/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4560/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Feb 2022AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee in:

ITA 4559/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Feb 2022AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4559/DEL/2018 [A.Y 2004-05] ITA No. 4560/DEL/2018 [A.Y 2005-06] ITA No. 4561/DEL/2018 [A.Y 2006-07] ITA No. 1946/DEL/2017 [A.Y 2007-08] ITA No. 6916/DEL/2017 [A.Y 2008-09] ITA No. 5020/DEL/2018 [A.Y 2009-10] ITA No. 5021/DEL/2018 [A.Y 2010-11] ITA No. 3327/DEL/2018 [A.Y 2013-14] ITA No. 5022/DEL/2018 [A.Y 2014-15] M/s L.G. Electronics Inc., Korea Vs. The Dy. C.I.T [LGEK], LG Twin Towers [West] Circle -3(2)(1) 128, Yeoui-daer…

M/S. GYANSHANKAR INVESTMENT & TRADING CO. P. LTD.(BEFORE AMALGAMATION M/S. STELLAR CREDIT& E-TRADING P. LTD),MUMBAI vs. THE DCIT CIRCLE-7(1)(1), , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R
Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gyanshankar The DCIT, Investment & Tradinv Co. Circle 7(1)(1), Pvt. Ltd. Room No.124, (Before Amalgamation Aayakar Bhavan, M/s. Stellar Credit & E- Vs. New Marine Lines, Trading Pvt. Ltd.), Mumbai - 400020 2501, RNA Mirage, S.K. Ahire Marg, Worli, Mumbai – 400018 PAN: AABCG3362R (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri Salil Mishra, D.R. Date of Hearing : 09.08.2021 Date of Pr…

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

M/S. HARYANA GRAMIN BANK,ROHTAK vs. DCIT, ROHTAK

In the result, the appeal of the assessee is allowed

ITA 1073/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Aug 2020AY 2012-13

Bench: Shri O.P.Kant & Shri Kuldip Singh

Section 143(2)Section 143(3)Section 14ASection 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1073/Del./2016 Assessment Year: 2012-13 Haryana Gramin Bank, Vs. DCIT, (Now Sarva Haryana Gramin Rohtak Circle, Bank) Rohtak H.O Near Bajrang Bhawan, Delhi Road, Rohtak PAN:AAALH0138G (Appellant) (Respondent) Assessee by Shri Vivek Gupta, CA Department by Shri Munesh Kumar, CIT(DR) Date of hearing 28.08.2020 Date of pronouncement 28.08.2020 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 21/12/2015 passed by the learned…

VIDHARBHA KONKAN GRAMIN BANK,,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, SOLAPUR

In the result, the appeal of assessee is allowed

ITA 487/PUN/2017[2011-12]Status: DisposedITAT Pune03 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C. NareshFor Respondent: Shri Pankaj Garg
Section 142(1)Section 144

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.487/PUN/2017 यनधाारण वषा / Assessment Year : 2011-12 Vidharbha Konkan Gramin Bank, (Successor to erstwhile Wainganga Krishna Gramin Bank), Chandraprastha, 2nd and 3rd Floor, Plot No. 6, Deendayal Nagar, Ring Road, Nagpur - 440022 PAN : AAAAW1419N .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 2, Solapur ……प्रत्…

BUNIYAD DEVELOPERS PVT. LTD.,NEW DELHI vs. ITO, WARD- 5(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application filed by the assessee is dismissed

ITA 2621/DEL/2018[2010-11]Status: DisposedITAT Delhi01 Mar 2019AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Stay Application No.48/Del/2019 (Ita No.2621/Del/2018) Assessment Year: 2010-11

For Appellant: Shri Rajiv Saxena &For Respondent: Ms Ashima Neb, Sr. DR
Section 142(1)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Stay Application No.48/Del/2019 (ITA No.2621/Del/2018) Assessment Year: 2010-11 Buniyad Developers Pvt. Ltd., Vs ITO, A-54, Naraina Industrial Area, Ward-5(2), Phase I, New Delhi. New Delhi. PAN: AAACB1149A (Appellant) (Respondent) Assessee by : Shri Rajiv Saxena & Shri R.P. Mall, Advocate, Revenue by : Ms Ashima Neb, Sr. DR Date of Hearing : 18.02.2019 Date of Pronouncement : 01.03.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

THE DY. CIT, CIRCLE - 2(1),, VIJAYAWADA vs. SRI C.D.S.PRAKASA RAO, L/H. C.D.V. SUBBA RAO,, VIJAYAWADA

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

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B

…आयकर अपीली यअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.CIT, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada LR of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [PAN :ADAPC2488D] Museum Road Governorpet Vijayawada [PAN : ADKPC7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri…

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