346 (Mad.) Cognizant Technology Solutions India (P.) Ltd. v. ACIT

146 Taxmann.com 197Supreme Court of India2023#11114 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 144Section 144BSection 147Section 148Section 151

Issues it is cited on

section 145(2)sanctioning authoritysection 151(2)live linknational faceless assessment centreborrowed satisfactionchange of opiniontangible materialfaceless assessmentsection 44abescapement of incomeregular assessment

Judgments citing 346 (Mad.) Cognizant Technology Solutions India (P.) Ltd. v. ACIT

The Pr. Commissioner of Income-Tax vs. M/S. Te Connectivity India Pvt. Ltd

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

…- 1 - ITA No.53 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR V KAMESWAR RAO, ACTING CHIEF JUSTICE AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 53 OF 2024 BETWEEN: 1 . THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. 2 . THE PR. COMMISSIONER OF INCOME TAX-2, PRESENT ADDRESS, DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ...APPELLANTS (BY SRI. SUSHAL TIWARI N, ADVOCATE) AND: M/S. TE C…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

M/S. Toyota Kirloskar Motor Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 1333/BANG/2024[2011-12]Status: DisposedITAT Bangalore20 Dec 2024AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2011-12 M/S. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area So Bidadi Acit Vs. Ramanagar Ltu, Circle-1 Bengaluru 562 109 Banalore Pan No : Aaact5415B Appellant Respondent Appellant By : Sri Padam Chand Kincha, A.R. Respondent By : Smt. Kumutha D., D.R. Date Of Hearing : 24.09.2024 Date Of Pronouncement : 20.12.2024

For Appellant: Sri Padam Chand Kincha, A.RFor Respondent: Smt. Kumutha D., D.R
Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 250

…ITA No.1333/Bang/2024 M/s. Toyota Kirloskar Motor Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area SO Bidadi ACIT Vs. Ramanagar LTU, Circle-1 Bengaluru 562 109 Banalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Kincha, A.R. Respondent by : Smt. Kumutha D., D.R. Date of Hearing : 24.09.2024 Date of Pronouncement : 20.12.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: T…

Khed Economic Infrastructure Pvt Ld, Pune vs. Deputy Commissioner of Income Tax, Circle-14, Pune

Appeals are allowed in above terms

ITA 923/PUN/2023[2011-12]Status: DisposedITAT Pune25 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(2), Pune

Appeals are allowed in above terms

ITA 925/PUN/2023[2013-14]Status: DisposedITAT Pune23 Oct 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(1), Pune

Appeals are allowed in above terms

ITA 924/PUN/2023[2012-13]Status: DisposedITAT Pune23 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Rain Cements Limited, Hyd, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

…ITA No 864 of 2017 Rain Cements Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2008-09 M/s. Rain Cements Ltd Vs. Dy. Commissioner of (Formerly known as Rain Income Tax, Circle 3 (1) CII Carbon (India) Ltd Hyderabad Hyderabad PAN:AABCR8858F (Appellant) (Respondent) Assessee by: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue by: Dr.Rajendra Kumar, CIT-DR Date of hearing: 20/03/2023 Date of pronouncement: 31/05/2023 ORDER Per R.…

346 (Mad.) Cognizant Technology Solutions India (P.) Ltd. v. ACIT (146 Taxmann.com 197) — Cited in 9 Judgments | BharatTax