90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

149 Taxmann 15High Court2005#661 most cited
150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 158bsection 158section 36(1)(va)employees contribution to pfsection 43bsection 132a

Judgments citing 90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.323/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Super Rubber Mix DCIT बनाम/ Flat No.501, Appa Apartments, CPC, Opp: Mattuthavani Bus Stand, Bengaluru. Vs. Melur Road, Madurai – 625 107. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABLFS-7400-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

Arun Polymers, Madurai vs. ACIT Non Corpcircle 1, Madurai

The appeal stands allowed in terms of our above order

ITA 322/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.322/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Arun Polymers ACIT बनाम/ RS No.64/11, Thiralli Village, Non-Corporate Circle-1, T. Puthupatti Post, Thirumangalam Taluk, Madurai. Vs. Madurai – 625 704. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHFA-5189-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appel…

Deccan Industries, Coimbatore vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 320/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri A. Arjunraj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.320/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Deccan Industries DCIT बनाम/ 1390, Sathy Road, Ganapathy, CPC, Vs. Coimbatore – 641 006. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFD-9842-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri A. Arjunraj (C.A)-Ld. AR ""थ" की ओरसे/…

The Ktm Jewellery Limited, Coimbatore vs. DCIT, Corporae Circle-2, Coimbatore

The appeal stands allowed in terms of our above order

ITA 319/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 194CSection 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.319/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) The KTM Jewellery Ltd. DCIT बनाम/ 636 Vivaaga Building, Oppanakara Street, Corporate Circle-2, Vs. Coimbatore – 641 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCK-7104-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri T. Va…

A K Facility Services Private Limited, Thiruporrur vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

Appeal is allowed

ITA 309/CHNY/2022[2016-17]Status: DisposedITAT Chennai22 Jun 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Roopeswari R. (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.309/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) AK Facility Services Private Limited ITO बनाम/ CEN 218, Padavattamman Koil Street, Corporate Ward 1(1), Thiruporur, Kancheepuram, Chennai. Vs. Kancheepuram District – 603 110. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AALCA-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent)…

Dr Axion India Private Limited, Thiruvallur vs. ACIT, NFAC, Delhi

Appeal is allowed

ITA 302/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.302/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Dr. Axion India Pvt. Ltd. DCIT बनाम/ No.7, Othappai Village Uthukottai Taluk, CPC, Vs. Thiruvallur District, Tamil Nadu-602 023. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCD-5071-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shr…

Sri Ramesh Colour Match Works, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 300/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.300/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Colour Match Works DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADFS-1508-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओ…

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.299 /Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Maharaj Colour Match Works DCIT बनाम/ 25, A.K.P. Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ACJFS-6428-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ"…

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.298/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Sparklers Factory DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFS-5699-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओर…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/s. Sarvana Selvarathnam Retail ADIT बनाम/ Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAKCS-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओ…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.285/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Punniamoorthy Pillai Department Store ITO बनाम/ 1476, South Rampart, Circle (OSD)-1, Vs. Thanjavur – 613 001. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAGFP-2600-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Saroj Kumar Par…

Preety Arora, Mumbai vs. ADIT (CPC), Mumbai

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

ITA 1515/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2022AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalpreety Arora Vs. Adit (Cpc) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadpa3141M Appellant .. Respondent Appellant By : Ms.Pooja Hasrajani Respondent By : Mr. R.A. Dhyani Date Of Hearing 08.06.2022 Date Of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us:

For Appellant: Ms.Pooja HasrajaniFor Respondent: Mr. R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1515/Mum/2021 A.Y.2018-19 1 Preety Arora Vs.ADIT(CPC) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Preety Arora Vs. ADIT (CPC) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADPA3141M Appellant .. Respondent Appellant by : Ms.Pooja Hasrajani Respondent by : Mr. R.A. Dhyani Date of Hearing 08.06.2022 Date of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is directed against…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 82/MUM/2022[AY 2019-20]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 81/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.239/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) S.K. Electricals DCIT बनाम/ 137, Govindappa Naick Street, CPC, Bengaluru. Vs. Chennai – 600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFS-9107-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR ""थ" की ओर…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.238/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Amudha ADIT, बनाम/ No.46/A, 2nd Floor, Halls Road, CPC, Bangalore. Vs. Kilpauk, Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. BEKPA-6777-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri B. Suresh (C.A) – Ld. AR ""थ" की ओरसे/R…