36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT

138 Taxmann.com 416High Court2022#4962 most cited

What is 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT authority for?

Proceedings under section 153A of the Income Tax Act, 1961, which deal with search and seizure assessments, are a complete code in themselves and cannot be invoked for the benefit of the Revenue alone.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Plastiblends India Ltd. v. Addl.CIT · 36 Taxmann.com 523 · section 153A · search and seizure assessment · complete code · benefit of revenue

Sections most often in play

Section 80A(5)Section 80ACSection 115JBSection 139(1)Section 143(3)Section 14ASection 56Section 80P

Issues it is cited on

section 10basection 10b(8)section 139(3)section 80a(5)section 80ac(ii)section 108section 104section 80p(2)(i)section 80ia(8)cost plus methodsection 10bsection 80ac

Judgments citing 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT

Dcm Shriram Industris Ltd, New Delhi vs. DCIT Circle-7(1), New Delhi

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…ITA No. 2166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGEMDRA PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2166 /Del./2022, A.Y. 2018-19 DCM Shri Ram Industries Ltd. Vs. DCIT, 6th Floor Kanchenjunga Building 18 Circle-7(1) Barkhamba Road, New Delhi New Delhi PAN: AAACD0204C (Appellant) (Respondent) Assessee by Shri Pradeep Dinodia, CA Shri Ravi Kumar, CA & Ms. Shruti Gupta, CA Revenue by Ms. Anima Barnwal, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 18/03/2026 ORDER PER S. RIFAUR RAHMAN, AM This appeal has been filed…

M/S. Bodal Chemicals Limited, Ahmedabad vs. The Dy.CIT., Central Circle-1(1), Ahmedabad

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

ITA 104/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Alpesh Parmar, CIT (DR)
Section 250Section 35(1)(ii)Section 80Section 801ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 104/Ahd/2024 (Assessment Year: 2016-17) M/s. Bodal Chemicals Limited, Deputy Commissioner of Vs. Plot No. 123, 124, Phase-I, GIDC, Income-tax, Vatva, Ahmedabad, Central Circle-1(1), Gujarat-382445 Ahmedabad [PAN : AAACD 5352 M] (Appellant) .. (Respondent) Appellant by : Shri S.S. Nagar, AR Respondent by: Shri Alpesh Parmar, CIT (DR) Date of Hearing 17.11.2025 Date of Pronouncement 13.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been f…

Fis Global Business Solutions India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR
Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

Dcm Shriram Limited, Delhi vs. Assessment Unit, Delhi

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110…

DCIT, New Delhi vs. Dcm Shriram Ltd, New Delhi

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PA…

Dcm Shriram Ltd, New Delhi vs. ACIT, Circle-7(1), New Delhi

ITA 2587/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. vs DCM Shriram Ltd., 5th Floor, Kanchenjunga Building, 18-Barakhamba Road, Connaught Place, New Delhi-110001. PAN-AAACD0079R APPELLANT RESPONDENT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. P…

Dcm Shriiram Limited, New Delhi vs. Neac, New Delhi

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.927/Del/2022 [Assessment Year : 2015-16] DCIT, Circle-7(1), Room No.404, C.R. Building, New Delhi-110002. APPELLANT ITA No.704/Del/2021 [Assessment Year : 2016-17] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, New Delhi-110037. PAN-AAACD0097R APPELLANT ITA No.2587/Del/2022 [Assessment Year : 2018-19] DCM Shriram Ltd., 2nd Floor (West Wing), Worldmark 1, Aerocity, N…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Officer Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Officer Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

Solapur Dist M S K Samiti H Master T and N T Path Mydt Pandharpur, Pandharpur vs. ITO, Ward 2, Pandharpur

In the result appeal of the assessee is dismissed

ITA 804/PUN/2023[2017-18]Status: DisposedITAT Pune08 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

Section 139(1)Section 144Section 250Section 80Section 80ASection 80PSection 8OSection 8Q

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.804/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T and N T Path V Ward-2, Pandharapur. MydtPandharpur, s 3980, Station Road, Pandharpur. Maharashtra – 413304. PAN: AANAS9890E Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 15/02/2024 Date of pronouncement 08/03/2024 आदेश/ ORDER…

Navayuga Engineering Company Limited, Hyderabad vs. ACIT Circle-1(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

Navayuga Engineering Company Limited, Hyderabad vs. ACIT Circle-1(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

Navayuga Engineering Company Limited, Hyderabad vs. ACIT Circle-1(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

M/S. Patel Brass Works Pvt. Ltd., Rajkot vs. The ACIT-Circle-5, Rajkot

In the result, appeal of the assessee is dismissed

ITA 60/RJT/2020[2011-12]Status: HeardITAT Rajkot10 Aug 2022AY 2011-12
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(5)Section 143(3)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 M/s. Patel Brass Works P. ACIT, Ltd. Rajkot Circle-5, PAN: AAFCP6759F Vs Rajkot (Appellant) (Respondent) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-1, Rajkot dated 12-02-2020, in proceedings under section 143(3) of the Income Tax Act, 196…

36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT (138 Taxmann.com 416) — Cited in 23 Judgments | BharatTax