42 Hertz Software India (P.) Ltd. v. ACIT

139 Taxmann.com 448Income Tax Appellate Tribunal2022#1827 most cited

What is 42 Hertz Software India (P.) Ltd. v. ACIT authority for?

The claim for Foreign Tax Credit cannot be denied solely due to a delay in filing Form-67, as the requirement for filing Form-67 under Rule 128(9) is considered directory and not mandatory. The provisions of a Double Taxation Avoidance Agreement (DTAA) prevail over the Income-tax Act, 1961.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

42 Hertz Software India v. ACIT · Foreign Tax Credit · FTC claim · Form-67 delay · delay in filing Form-67 · Section 90 · Section 91 · Rule 128(9) Income-tax Rules · DTAA prevails · directory vs mandatory provision · Double Taxation Avoidance Agreement

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 91Section 128(9)Section 139(5)Section 250

Issues it is cited on

foreign tax creditsection 295section 42section 90rectification under section 154azadi bachao andolansection 91section 139(5)section 90(2)section 249(2)section 119(2)(b)tax treaty

Judgments citing 42 Hertz Software India (P.) Ltd. v. ACIT

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 1267/KOL/2023[2020-21]Status: DisposedITAT Kolkata06 Feb 2024AY 2020-21

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 1266 & 1267/KOL/2023 Assessment Years: 2019-20 & 2020-21 Vineet Bahety..........................................................Appellant [PAN: AIIPB 1633 J] Vs. ITO, Ward-44(2), Kolkata....…………......................Respondent Appearances: Assessee represented by: Sh. Akash Bansal, A/R. Department represented by: Sh. P.P. Barman,…

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata.

In the result, both the appeals filed by the assessee are allowed

ITA 1266/KOL/2023[2019-20]Status: DisposedITAT Kolkata06 Feb 2024AY 2019-20

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 1266 & 1267/KOL/2023 Assessment Years: 2019-20 & 2020-21 Vineet Bahety..........................................................Appellant [PAN: AIIPB 1633 J] Vs. ITO, Ward-44(2), Kolkata....…………......................Respondent Appearances: Assessee represented by: Sh. Akash Bansal, A/R. Department represented by: Sh. P.P. Barman,…

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 DCIT, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. PAN : AESPN 6617 E APPELLANT RESPONDENT Assessee by : Shri. Veerabasavana Gowda S, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2023 Date of Pronouncement : 05.12.2023 O R D E R Per George George K, Vice President: T…

Neeta Garg, Mumbai vs. ITO, Ward 30(1), New Delhi

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

ITA 2337/DEL/2023[2019-2020]Status: DisposedITAT Delhi11 Oct 2023AY 2019-2020

Bench: Shri Challa Nagendra Prasad

For Appellant: Advocate
Section 139(1)Section 139(5)Section 143(1)

…I.T.A. No. 2337/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 2337/Del/2023 िनधा"रणवष"/ Assessment Year: 2019-20 Neeta Garg, Income Tax Officer, बनाम B-12, Cenced Apartment, Vs. 318-Union Park Marg No. 1, Ward : 30 (1) Pali Hill, Khar (West) Mumbai, New Delhi. Maharashtra – 400 052. PAN No. AADPG4178N अपीलाथ" / Appellant ""यथ" / Respondent Shri Ratnesh Kumar Awasthi, िनधा"रतीक"ओरसे /Assessee by : Advocate; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 04/10/2023 सुनवाईक"तारीख/ Date of hearing…

Suresh Kumar Doodi, Jaipur vs. ACIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 164/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Jul 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Nageswar Rao (Adv.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139Section 139(1)Section 139(4)Section 143(1)Section 154Section 234ASection 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 164/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Suresh Kumar Doodi Assistant Commissioner of Flat No. 6014 Sobha Charysanthemum Vs. Income Tax, Appartments, Thanisandra, Hegde Circle-06, Jaipur Nagar Main Road, Thanisandra Bangalore, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMEPD 2850 K vihykFkhZ@Appellant izR;Fk…

Rita N Patwardhan, Nasik vs. DCIT, Circle 1(1)(1), International Taxation, New Delhi

In the result, appeal is allowed

ITA 2537/DEL/2022[2020-21]Status: DisposedITAT Delhi24 Jul 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2020-21

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(1)Section 154Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2020-21 Rita N. Patwardhan, C-3, Versus DCIT, Circle 1(1)(1), Waje Apartment, Tilak Wadi, International Taxation, Saharanpur Road, Nashik. New Delhi. PAN: CYGPP2489G (Appellant) (Respondent) Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 24.07.2023 Date of pronouncement: 24.07.2023 ORDER Captioned appeal by the assessee is directed against order dated 31.08.2022 of learned Commissioner of Income-tax (Appeals)- 42, Delhi pertaini…

Pratap Teckchand Dadlaney, Mumbai vs. The Asstt. Director of Income Tax, Mumbai

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

ITA 1144/MUM/2023[2019-2020]Status: DisposedITAT Mumbai30 Jun 2023AY 2019-2020
For Appellant: Shri Harsh Shah/Yash RanglaniFor Respondent: Shri Dharmvir D Yadav (Sr. AR)
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1144/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2019-20) Pratap Teckchand Dadlaney बिधम/ The Asst. Director of 201, Poonam View, 60 ft. Income tax, CPC Vs. road, Rajawadi, Ghatkopar IT Office, Vashi Railway (East), Mumbai-400077. Station Building, Navi Mumbai-400703. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : BZRPD4936K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Harsh Shah/Yash Ranglani Revenue by: Shri Dharmvir D Yadav (Sr. AR) सुनवाई की तारीख / Date of Hearing: 28/06/2023 घो…

Sobhan Lal Gangopadhyay, North 24 Pargans vs. A.D.I.T., CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 782/KOL/2022[2020-2021]Status: DisposedITAT Kolkata09 May 2023AY 2020-2021

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Nirmal Kaushik, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT, Sr. D/R
Section 139Section 139(1)Section 143(1)(a)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B (SMC)” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 782/Kol/2022 Assessment Year: 2020-21 Sobhan Lal Gangopadhyay Asstt. Director of Income Tax, Flat 14B, Tower A Vs CPC, Bengaluru Eden Court, Tata Housing Plot 2G/1, Action Area II New Town S.O., Rajarhat Pincode – 700156 [PAN : AAUPG2642L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nirmal Kaushik, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 28/02/…

Rohit Vijay Singh, Mumbai vs. DCIT/ACIT, CPC, Bangalore, Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2916/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blerohit Vijay Singh V. Dcit/Acit 6/603, Dhanalaxmi Building Centralized Processing Centre B-Wing, Mitha Nagar Bangalore M.G. Road, Goregaon (W) Mumbai - 400060 Ward 17(1)(1) Mumbai Kautilya Bhavan Pan: Balps2871R Bandra Kurla Complex Bandra(E), Mumbai - 400050 (Appellant) (Respondent)

Section 128(9)Section 139Section 143Section 143(1)Section 154Section 234Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Rohit Vijay Singh v. DCIT/ACIT 6/603, Dhanalaxmi Building Centralized Processing Centre B-Wing, Mitha Nagar Bangalore M.G. Road, Goregaon (W) Mumbai - 400060 Ward 17(1)(1) Mumbai Kautilya Bhavan PAN: BALPS2871R Bandra Kurla Complex Bandra(E), Mumbai - 400050 (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah Department Represented by : Shri A.N. Bhalekar Date of Hearing : 23.01.2023 Date of Pronouncement : 17.04.2023 O R D E…

Krishna Kumar Chaudhary, Kolkata vs. D.C.I.T., CPC, Durgapur

In the result, the appeal of the assessee is allowed

ITA 113/KOL/2023[2019-2020]Status: DisposedITAT Kolkata13 Apr 2023AY 2019-2020

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 113/Kol/2023 Assessment Year: 2019-2020 Krishna Kumar Chaudhary,.....................Appellant 4/4, Anand Vihar, ‘A’ Zone, Durgapur-713204, West Bengal [Pan: Aadpc5977H] -Vs.- Deputy Commissioner Of Income Tax,......Respondent Cpc, Bengaluru, Centralized Processing Centre, Income Tax Department, Bengaluru-560500, Karnataka Appearances By: Shri Miraj D. Shah, A.R.,, Appeared On Behalf Of The Assessee Shri Vijay Kumar, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : April 11, 2023 Date Of Pronouncing The Order : April 13, 2023 O R D E R

Section 143(1)Section 90

…ITA No. 113/KOL/2023 Assessment Year: 2019-2020 Krishna Kumar Chaudhary IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 113/KOL/2023 Assessment Year: 2019-2020 Krishna Kumar Chaudhary,.....................Appellant 4/4, Anand Vihar, ‘A’ Zone, Durgapur-713204, West Bengal [PAN: AADPC5977H] -Vs.- Deputy Commissioner of Income Tax,......Respondent CPC, Bengaluru, Centralized Processing Centre, Income Tax Department, Bengaluru-560500, Karnataka Appearances by: Shri Miraj D. Shah, A.R.,, appeared on behalf of the as…

Mr Ganesh Anandrao Ingulkar, Mumabi vs. Asstt.Director of Income Tax, CPC, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 302/MUM/2023[2019-20]Status: DisposedITAT Mumbai05 Apr 2023AY 2019-20

Bench: Shri S. Rifaur Rahman, Hon'Bleganesh Anandrao Ingulkar V. Assistant Director Of Income-Tax Centralized Processing Center B/502, Shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 Pan: Aappi6881C (Appellant) (Respondent) Assessee Represented By : Shri Ketan Ved Department Represented By : Shri S.N. Kabra

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Ganesh Anandrao Ingulkar v. Assistant Director of Income-tax Centralized Processing Center B/502, shivram Park Income Tax Department Opp. Ashok Kedare Chowk Bengaluru, Karnataka-560500 Tembipada Road, Bhandup (W) Mumbai - 400078 PAN: AAPPI6881C (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved Department Represented by : Shri S.N. Kabra Date of Hearing : 03.04.2023 Date of Pronouncement : 05.04.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

Satreena Consultants Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 543/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Feb 2023AY 2017-2018
Section 139(1)Section 143(1)Section 154Section 90

…ITA No. 543/KOL/2022 Assessment Year: 2017-2018 Satreena Consultants Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Dr. Manish Borad, Accountant Member I.T.A. No. 543/KOL/2022 Assessment Year: 2017-2018 Satreena Consultants Pvt. Limited,............Appellant Flat 6D, 14/5A, Burdwan Road, Alipore, Kolkata-700027 [PAN: AASCS3007L] -Vs.- Income Tax Officer,.................................Respondent Ward-11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Akshay Ringasia, CA, appeared on behalf of the assessee Shri Vivek Verma, CIT, D.R., appeared…

Priya Savina Murzello, Mumbai vs. DCIT CPC, Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 3238/MUM/2022[2019-20]Status: DisposedITAT Mumbai17 Feb 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Mukesh TrivediFor Respondent: Shri Indira Adakil
Section 143(1)Section 154Section 250Section 90Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3238/Mum./2022 (Assessment Year : 2019–20) Priya Savina Murzello Flat–C, 1st Floor, Joseph’s Corner ……………. Appellant 188–B, Perry’s Corner, Bandra (W) Mumbai 400 050 PAN – ANVPM5759J v/s Dy. Commissioner of Income Tax …………….Respondent Central Processing Centre Bangaluru 560 500 Assessee by : Shri Mukesh Trivedi Revenue by : Shri Indira Adakil Date of Hearing – 15/02/2023 Date of Order – 17/02/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present ap…

Bhaskar Dutta, New Delhi vs. DCIT, Int. Taxation 1(2)(2), New Delhi

In the result, the appeal is allowed

ITA 1869/DEL/2022[2020-21]Status: DisposedITAT Delhi11 Jan 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 143(1)Section 154Section 89

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Bhaskar Dutta, Vs. DCIT, Int. Tax-1(2)(2), S-84, First Floor, New Delhi. Greaker Kailash-1, New Delhi-1100 48 PAN :AAGPD6844F (Appellant) (Respondent) Assessee by Shri K. Sampath, Adv. Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 03.01.2023 Date of pronouncement 11.01.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 28.07.2022 of learned Commissioner of Income-Tax (Appeals)-42, New…

Mr Rohan Prakash Shah, Mumbai vs. Asstt. Director of Income Tax-CPC, Bangalore

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

ITA 2789/MUM/2022[2019-2020]Status: DisposedITAT Mumbai06 Jan 2023AY 2019-2020

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Tanzil R. Padvekar a/wFor Respondent: Smt. Mahita Nair
Section 139(1)Section 143(1)Section 234ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2789/Mum./2022 (Assessment Year : 2019–20) Shri Rohan Prakash Shah 375, 5th Floor, Vidyut Building A–Wing, J.S.S. Road ……………. Appellant Opp. Shree Banquet Hall Chira Bazar, Mumbai 400 002 PAN – DWQPS3959P v/s Asstt. Director of Income Tax …………….Respondent Central Processing Centre Bangaluru Assessee by : Shri Tanzil R. Padvekar a/w Shri Gopal Sharma Revenue by : Smt. Mahita Nair Date of Hearing – 04/01/2023 Date of Order – 06/01/2023 O R D E R PER SANDE…

Sudheendra Phani Kumar Bommathpalli, Bangalore vs. CIT (Appeals), National Faceless Appeal Centre

In the result, the appeals filed by the assessee are allowed

ITA 1042/BANG/2022[2020-21]Status: DisposedITAT Bangalore13 Dec 2022AY 2020-21

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Navneet S Kini, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 139Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.1041/Bang/2022 : Asst.Year 2020-2021 ITA No.1042/Bang/2022 : Asst.Year 2021-2022 Sri.Sudheendra Phani Kumar The Assistant Director of Bommathpalli Income TAX, CPC v. Bangalore. No.92, Ferns Habitat Near Doddanakundi Village Marathahalli Post Bengaluru – 560 037. PAN : ABZPP2006R. (Appellant) (Respondent) Appellant by : Sri.Navneet S Kini, CA Respondent by : Sri.Sankar Ganesh K, JCIT-DR Date of Pronouncement : 13.12.2022 Date of Hearing : 13.12.2022 O R D E R Per Bench : These…

Sudheendra Phani Kumar Bommathpalli, Bangalore vs. CIT(Appeals), National Faceless Assessment Centre

In the result, the appeals filed by the assessee are allowed

ITA 1041/BANG/2022[2019-20]Status: DisposedITAT Bangalore13 Dec 2022AY 2019-20

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Navneet S Kini, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 139Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.1041/Bang/2022 : Asst.Year 2020-2021 ITA No.1042/Bang/2022 : Asst.Year 2021-2022 Sri.Sudheendra Phani Kumar The Assistant Director of Bommathpalli Income TAX, CPC v. Bangalore. No.92, Ferns Habitat Near Doddanakundi Village Marathahalli Post Bengaluru – 560 037. PAN : ABZPP2006R. (Appellant) (Respondent) Appellant by : Sri.Navneet S Kini, CA Respondent by : Sri.Sankar Ganesh K, JCIT-DR Date of Pronouncement : 13.12.2022 Date of Hearing : 13.12.2022 O R D E R Per Bench : These…

Rohan Hattangadi, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1896/MUM/2022[2020-21]Status: DisposedITAT Mumbai02 Dec 2022AY 2020-21

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm Rohan Hattangadi Cit(A), 32,33/A, Peace Haven Society, Faceless Appeal Centre, Vs. Bandra, Mumbai-400 050 Delhi

For Appellant: Shri Niraj ShethFor Respondent: Shri Manoj Kumar Singh
Section 139(5)Section 244ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM Rohan Hattangadi CIT(A), 32,33/A, Peace Haven Society, Faceless Appeal Centre, Vs. Bandra, Mumbai-400 050 Delhi PAN/GIR No. AMFPH 8410 E (Appellant) : (Respondent) Appellant by : Shri Niraj Sheth Respondent by : Shri Manoj Kumar Singh : 06.09.2022 Date of Hearing Date of Pronouncement : 02.12.2022 O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Facel…

Bhagwan Tikamdas Khinani, Mumbai vs. NFAC, Delhi, Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2177/MUM/2022[2020-21]Status: DisposedITAT Mumbai01 Dec 2022AY 2020-21

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hari S. RahejaFor Respondent: Shri Chetan M. Kacha
Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.2177/Mum./2022 (Assessment Year : 2020–21) Bhagwandas Tikamdas Khinani 1, Laxmi Bhavan, 15–F, M.B. Raut Road ……………. Appellant Shivaji Park, Mumbai 400 028 PAN – AAYPK1237H v/s Commissioner of Income Tax (Appeals) …………….Respondent National Faceless Appeal Centre, Dehli Assessee by : Shri Hari S. Raheja Revenue by : Shri Chetan M. Kacha Date of Hearing – 29/11/2022 Date of Order – 01/12/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal ha…

Nirmala Murli Relwani, Mumbai vs. The Commissioner of Income Tax(Appeal), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2094/MUM/2022[2019-20]Status: DisposedITAT Mumbai01 Dec 2022AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ratnesh Kumar AwasthiFor Respondent: Shri Chetan M. Kacha
Section 139(1)Section 139(5)Section 143(1)Section 250Section 90Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2094/Mum./2022 (Assessment Year : 2019-20) Nirmala Murli Relwani B–12, Cenced Apartment 318, Union Park Marg no.1 ……………. Appellant Pali Hill, Khar (W), Mumbai 400 052 PAN – AEGPR2438P v/s Asstt. Director of Income Tax …………….Respondent Central Processing Center, Bengaluru Assessee by : Shri Ratnesh Kumar Awasthi Revenue by : Shri Chetan M. Kacha Date of Hearing – 23/11/2022 Date of Order – 01/12/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present…