75 Taxman 529 and in CIT v. Jayant Patel

117 Taxmann 707High Court2001#5753 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(1)Section 139(1)Section 44AB Section 250 Section 80IB Section 143(1)(a)Section 80IA Section 80IA(7)

Issues it is cited on

section 80j(6a)section 80ia(7)section 80ie section 10b(8)section 119(1)section 80jj section 143(1)(a)(v)section 80j section 288 section 139(9)section 143(1)(a)(ii)section 80ib

Judgments citing 75 Taxman 529 and in CIT v. Jayant Patel

INCOME TAX OFFICER -1(1), INDORE, INDORE vs. AGROH TOLL HIGHWAYS PRIVATE LIMITED, INDORE

Appeal of the Revenue is dismissed

ITA 344/IND/2025[2021-22]Status: DisposedITAT Indore27 Mar 2026AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

Section 139(1)Section 143Section 143(1)Section 246ASection 250Section 253Section 80Section 801ASection 801A(7)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Income Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, indore (PAN:AALCA2341L) (Appellant) (Respondent) Assessee by Sh. Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 25.03.2026 Date of 27.03.2026 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an Appeal filed by the Revenue under section 253 of the income tax Act 1961,…

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 18/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 19/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 20/GTY/2025 Assessment Year: 2022-23 Nagahat Tea Estate Private Limited, 52/1, 10th Floor, Unit 10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent App…

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW

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

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)

Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

…आयकर अपीलीय अधिकरण ‘ए’ न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW श्री कुल भारत, उपाध्यक्ष एवं श्री ननखखल चौिरी, लेखा सदस्य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.638/LKW/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd v. Commissioner of Income 2nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. PAN:AACCA2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant by: Shri Raje…

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 21/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…ITA Nos 20 and 21 of 2025 Mantri Cosmos II Owners Welfare Association आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates K Hari Prasad and K Karthik राज" व "ारा/Revenue by:: Smt.M Narmada, CIT(DR…

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 20/HYD/2025[2020-21]Status: DisposedITAT Hyderabad21 Mar 2025AY 2020-21

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

ARUNA ALLOY STEELS PRIVATES LIMITED,MADURAI vs. ACIT,CORP. CIRCLE-1, MADURAI, MADURAIQ

In the result, appeal filed by the assessee is allowed

ITA 2803/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Respondent: Mr.Ashwin D. Gowda

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 156Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2803/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s.Aruna Alloy Steels Pvt. Ltd., The Dy/ACIT, No.1, Narasingampatti, Corporate Circle-1, Melur Main Road, Madurai. Madurai – 625 122. [PAN: AAECA 6781 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.J.Saravanan, Advocate ""यथ" क" ओर से /Respon…

SINDHU RESETTLEMENT CORPORATION LIMITED ,MUMBAI vs. THE DCIT, CIRCLE - 2(3)(1), MUMBAI, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2527/MUM/2024[2022-23]Status: DisposedITAT Mumbai27 Sept 2024AY 2022-23

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri. D. M. RindaniFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR

Section 143(1)Section 143(1)(a)Section 250Section 44ASection 80Section 801A(4)

…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. 2527/Mum./2024 (Assessment Year : 2022–2023) Sindhu Resettlement Corporation Ltd. 1, PNB House, Sir P. M. Road, ……………. Appellant Fort, Mumbai-400001 PAN - AAACS6525P v/s DCIT, Circle-2(3)(1), Aayakar Bhavan, Mumbai-400001 ……………. Respondent Assessee by : Shri. D. M. Rindani Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 24/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by…

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

…ITA No.604/Bang/2024 Arathi Vinay Patil, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Arathi Vinay Patil No.871/1, 6th Block ITO Bangalore 560 034 Vs. Ward-4(3)(4) Bangalore PAN NO : ANOPS7476B APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 13.05.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC for the as…

ANNASWAMY SEKHAR,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4, COIMBATORE

The appeal stands partly allowed in terms of our above order

ITA 1000/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Feb 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1000/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Shri Annaswamy Sekhar Dcit बनाम 33, Krishna Colony, Singanallur, Non-Corporate Circle-4, / Vs. Coimbatore-641 005. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajups-1902-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri H. Yeswanth Kumar (Ca)-Ld. Ar " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)- Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 06-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024 आदेश / O R D E R

For Appellant: Shri H. Yeswanth Kumar (CA)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)- Ld. DR

Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)(va)Section 80I

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1000/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Shri Annaswamy Sekhar DCIT बनाम 33, Krishna Colony, Singanallur, Non-Corporate Circle-4, / Vs. Coimbatore-641 005. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJUPS-1902-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri H. Yeswanth Kumar (CA)-Ld. AR " थ"कीओ…

SANJAY KUKREJA,NEW DELHI vs. ACIT CIRCLE 54(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 652/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, Acit A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi.

Section 139(1)Section 143(1)Section 44ASection 80Section 80I

…I.T.A.No.652/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, ACIT A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi. PAN No.AIQPK9454L अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Mayank Agarwal, Adv. Revenue by Shri Anuj Garg, Sr. DR सुनवाईक"तारीख/ Date of hearing: 02.11.2023 30.01.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Ass…

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 225/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Principal Commissioner of Limited Vs. Income Tax-1, Jaipur. B-21, Shakti Bhawan, Shivaji Godara Colony, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R…

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)

Section 143(1)Section 250Section 4Section 5Section 6Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 71/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Shri Sanjeev Agarwal, DCIT Central Circle-4, Vs. R-21, Raj Aangan, NRI Colony, Jaipur. Haddi Ghati Marg, Pratap Nagar, Sanganer, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AATPA 4920 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan…

RAJESH KUMAR AGARWAL,JAIPUR vs. DCIT, CIRCLE 1, JPR

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…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. 85/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke Rajesh Kumar Agarwal DCIT Inside Sharma Building., Vs. Circle-01, M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA 5331 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Suhani Meharwal (C.A.) jktLo dh vksj ls@ Revenue b…

SHIVA NEETI DEVELOPERS,KANPUR vs. INCOME TAX OFFICER, WARD-3(4), KANPUR

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

ITA 699/LKW/2017[2014-15]Status: DisposedITAT Lucknow21 Oct 2022AY 2014-15

Bench: Shri. Vijay Pal Raoassessment Year: 2014-15 Shiva Neeti Developers V. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur Tan/Pan:Abqfs8644D (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 19 10 2022 Date Of Pronouncement: 21 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 21.8.2017 Of The Ld. Cit(A)-I, Kanpur For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds:

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Amit Nigam, D.R

Section 139(1)Section 143(2)Section 44ASection 801BSection 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2014-15 Shiva Neeti Developers v. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur TAN/PAN:ABQFS8644D (Appellant) (Respondent) Appellant by: Shri Abhinav Mehrotra, Advocate Respondent by: Shri Amit Nigam, D.R. Date of hearing: 19 10 2022 Date of pronouncement: 21 10 2022 O R D E R This appeal by the assessee is directed against the order dated 21.8.2017 of the ld. CIT(A)-I, Kanpur for the Assessment Year 2014-15. 2. The assessee has raised the following grounds: 1. That…

M/S ROOPA STEAM CALENDERING WORKS,TIRUPUR vs. DCIT,CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 284/CHNY/2022[2017-18]Status: DisposedITAT Chennai18 Aug 2022AY 2017-18

Bench: Shri Mahavir Singhand Dr. Dipak P. Ripoteआयकर अपील सं./Ita No.284/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 M/S. Roopa Steam Calendering The Dy. Commissioner Of Works, Income Tax, 647/1, Btra Ginning Compound, Vs. Centralized Processing Center, Palladam Road, Bengaluru. Tirupur – 641 605 [Pan: Aadfr-6895-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Joshita Jothi, C.A ""यथ" क" ओर से /Respondent By : Shri Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.08.2022 : 18.08.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Joshita Jothi, C.A ""For Respondent: Shri Hema Bhupal, JCIT

Section 143(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं डॉ दीपक पी. "रपोटे, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.284/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 M/s. Roopa Steam Calendering The Dy. Commissioner of Works, Income Tax, 647/1, BTRA Ginning Compound, Vs. Centralized Processing Center, Palladam Road, Bengaluru. Tirupur – 641 605 [PAN: AADFR-6895-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Joshita Jothi, C.A ""यथ" क…

M/S UNIQUE BUILDERS AND DEVELOPERS (AJIT),JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

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

ITA 249/JPR/2018[2013-14]Status: DisposedITAT Jaipur27 Mar 2019AY 2013-14

Bench: The Itat.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Ms. Anuradha (JCIT)

Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 249/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Unique Builders and D.C.I.T., Vs. Developers (Ajit), Central Circle-2, Special Bench-59, 3rd Floor UDB Jaipur. Tower, Opp.- Jaipur Nagar Nigam, Tonk Road, Jaipur- 302015 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFU 8858 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo dh vk…

INCOME TAX OFFICER, JAIPUR vs. M/S MARATHON INDIA LTD., JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 287/JPR/2018[2014-15]Status: DisposedITAT Jaipur27 Jun 2018AY 2014-15

Bench: The Ao At The Time Of Assessment Proceedings With A Certificate That The Above Said Forms Had Been Ito Vs. M/S Marathon India Ltd.

For Appellant: Shri B. L. Agarwal (C.A.)For Respondent: Smt. Seema Meena (JCIT)

Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 287/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke The ITO, M/s Marathon India Ltd., Vs. Ward-3(2), D-248, Bihari Marg, Banipark, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 1858 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. L. Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lquokbZ dh…

DCIT, NEW DELHI vs. M/S. CORNELL OVERSEAS (P) LTD., NEW DELHI

In the result, appeal of the department is dismissed

ITA 2166/DEL/2011[2003-04]Status: DisposedITAT Delhi02 May 2017AY 2003-04

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 2166/Del/2011 : Asstt. Year : 2003-04 Dcit, Vs Cornell Overseas (P) Ltd., Circle-3(1), B-235, Okhla Indl. Area, Phase-I, New Delhi New Delhi-110020 (Appellant) (Respondent) Pan No. Aaacc0034F Assessee By : Ms. Vandana Bhandari, Ca Revenue By : Sh. Neeraj Kumar, Sr. Dr Date Of Hearing : 03.02.2017 Date Of Pronouncement : 02.05.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 28.02.2011 Of Ld. Cit(A)-Xx, New Delhi.

For Appellant: Ms. Vandana Bhandari, CAFor Respondent: Sh. Neeraj Kumar, Sr. DR

Section 143(1)Section 28Section 32Section 80HSection 90C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 2166/Del/2011 : Asstt. Year : 2003-04 DCIT, Vs Cornell Overseas (P) Ltd., Circle-3(1), B-235, Okhla Indl. Area, Phase-I, New Delhi New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAACC0034F Assessee by : Ms. Vandana Bhandari, CA Revenue by : Sh. Neeraj Kumar, Sr. DR Date of Hearing : 03.02.2017 Date of Pronouncement : 02.05.2017 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 28.02.2011 of ld. CIT(A)-XX, New Delhi. 2. Following grounds have bee…