331 (Hyd-Trib) (iii)New Alignment v. ITO

69 Taxmann.com 122Reported decision2016#21371 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 263 Section 40(a)(ia)

Judgments citing 331 (Hyd-Trib) (iii)New Alignment v. ITO

PARASMANI ROADLINES PVT LTD ,MUMBAI vs. INCOME TAX OFFICE 7(3)(2), MUMBAI

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

ITA 3040/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Jan 2024AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

For Appellant: Shri K.J.BafnaFor Respondent: Shri Dharmvir Yadav

Section 143(3)Section 263Section 40

…आयकर अपीलीय अिधकरण मुंबई पीठ “ एस एम.सी. ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.3040 /मुं/2023 (िन.व. 2012-13) Parasmani Roadlines Pvt. Ltd. 306, Popatlal Chamber, 4th Cross Lane, Dana Bunder, Masjid, Mumbai – 400 009 PAN: AAACP-6097-K ...... अपीलाथ"/Appellant बनाम Vs. ITO 7(3)(2), Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri K.J.Bafna "ितवादी "ारा/Respondent by : Shri…

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

ITA 146/AGR/2019[2010-11]Status: DisposedITAT Agra08 Jan 2020AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.146/Agra/2019 (ASSESSMENT YEAR: 2010-11) Deputy Commissioner of Income Swastik Roadlines Private Tax, Limited, Circle-1(1), Vs. 19A/415, Opp:Parking No.6, Gwalior Transport Nagar, A.B.Road, Gwalior PAN: AAGCS2195B (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr.DR Respondent by Shri Deependra Mohan, AR Date of Hearing 08-01-2020 Date of Pronouncement 09-01-2020 ORDER Per LALIET KUMAR, J.M.: This appeal of Revenue is directed against the order of Commi…

ELITE SHIPPING SYNERGIES PVT. LTD.,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is partly allowed

ITA 1031/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Sept 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

For Appellant: Shri. B. Ramakrishnan, C.AFor Respondent: Shri.Supriya Pal, IRS, JCIT

Section 201(1)Section 40

…s held that operation of second proviso to Sec. 40(a)(ia) of the Act had to be considered as retrospective. Few of the decisions are mentioned hereunder:- 1. Dilip Kumar Roy vs. ITO (2016) 68 Taxmann.com 129 (Kolkata- Trib) 2. New Alignment vs. ITO, (2016) 69 Taxmann.com 122 (Kolkata- Trib) 3. Mitra Guha Builders (India) Co. vs. DCIT (2016) 65 Taxmann.com 243 (Kolkata –Trib) 4. ITO vs. Dr. Jaideep Kumar Sharma (2014) 52 Taxmann.com 420 (Delhi –Trib) 5. Rajeev Kumar Agarwal vs. Addl. CIT (2014) 45 Taxmann.com 555(Agra-Trib) 6. ACIT vs. Raja Chkravarty (2015) 57 Taxmann.com 88 (Lucknow – Trib) 7. R K P Comp…