81 (Kerala); Atlas Brands (P.) Ltd. v. CIT, High Court of Karnataka

137 Taxmann.com 191High Court2022#2272 most cited

What is 81 (Kerala); Atlas Brands (P.) Ltd. v. CIT, High Court of Karnataka authority for?

Late fees levied under section 234E are deleted if the authorities erred in sustaining the levy, especially when relying on precedents that allow for such deletion.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2022 to 2025.

Also referred to as

Atlas Brands (P.) Ltd. v. CIT · section 234E · section 200A · levy of penalty · delay in filing appeal · tax deducted at source · late fee deleted · High Court of Karnataka

Sections most often in play

Section 200ASection 234ESection 200A(1)(c)Section 1961Section 250Section 143(1)Section 154Section 200A(1)(c) of the Income Tax Act

Issues it is cited on

section 200asection 234esection 200section 200a(1)section 20section 234section 23levy of penaltytax deducted at sourceappeal before cit(a)delay in filing appealopportunity of being heard

Judgments citing 81 (Kerala); Atlas Brands (P.) Ltd. v. CIT, High Court of Karnataka

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 880/DEL/2023[2015-16, 26Q,Q3]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 879/DEL/2023[2015-16 26Q Q2]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 878/DEL/2023[2015-16 24Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 877/DEL/2023[2015-16 24Q,Q1]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 876/DEL/2023[2014-15, 26Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1 (1), New Delhi

In the result, these other

ITA 875/DEL/2023[2014-15 26Q,Q3]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 874/DEL/2023[2014-15 24-Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1 (1), New Delhi

In the result, these other

ITA 873/DEL/2023[2014-15, 24-Q,Q1]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 846/DEL/2023[2013-14]Status: DisposedITAT Delhi15 Feb 2024AY 2013-14

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 567/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 566/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 565/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 564/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 563/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 562/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 561/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 560/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1)(, Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 559/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…