AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

Q: How many judgments cite AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax?

78 judgments on BharatTax cite AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax (138 Taxmann.com 571), spanning 2022 to 2026.

Q: Which sections of the Income Tax Act does AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1), Section 80AC, Section 80P, Section 143(1)(a), Section 119(2)(b).

138 Taxmann.com 571High Court2022#1450 most cited

What is AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax authority for?

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. · Section 143(1) · Section 80P · Section 80AC · CPC power to disallow deduction · processing of return · denial of Chapter VI-A deduction · filing return by due date · cooperative society income · belated return disallowance

Sections most often in play

Section 139(1)Section 143(1)Section 80AC Section 80P Section 143(1)(a)Section 119(2)(b)Section 139 Section 139(4)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(ii)section 226 section 143(1)(a)(v)section 80ac section 104 section 89 section 80p(2)(i)section 10ba section 80a section 143(1)(a)(iv)section 80a(5)

Judgments citing AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

Varadayampalayam Primary Agricultural Cooperative Credit Society, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2799/CHNY/2024[2018-2019]Status: DisposedITAT Chennai03 Feb 2025AY 2018-2019

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2799/Chny/2024 (िनधा'रणवष' / Assessment Year: 2018-19) Varadayampalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(4), #31, Kattampatty, Ss Kullam Via Coimbatore. Vs. Coimbatore Dist. 641 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0997-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of The Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Thane [Cit(A)] Dated 26-09-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 30-09-2020. 2. In The Intimation U/S 143(1), The Assessee Was Denied Deduction U/S 80P For Rs.2.06 Lacs Since The Return Of Income Was Filed With A Delay. The Assessee Filed Return Of Income On 31-03-2019 Which Was Processed U/S 143(1) On 30-09-2020 Denying Impugned Deductions To The Assessee. During Appellate Proceedings, The Assessee Relied On Certain Case Laws

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR

Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

…me and therefore, the deduction could be denied by CPC while processing return of income u/s 143(1). Reference was made to the decision of Hon’ble High Court of Madras in the case of AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. (138 Taxmann.com 571) to support the conclusion. Therefore, the denial of deduction was upheld against which the assessee is in further appeal before us. 3. The Ld. AR has referred to various decisions of Tribunal to submit that CPC has got the jurisdiction to make impugned disallowance only vide Finance Act, 2021. The Ld. Sr. DR, on the other hand, referred…

Allappalayam Paccs, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2795/CHNY/2024[2019-2020]Status: DisposedITAT Chennai03 Feb 2025AY 2019-2020

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2795/Chny/2024 (िनधा'रणवष' / Assessment Year: 2019-20) K 1853 Allapalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(3), Ruthriampalayam, Allapalayam Post Coimbatore. Vs. Annur Tk, Coimbatore Dist. 641 653 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0988-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR

Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P(2)(a)

…me and therefore, the deduction could be denied by CPC while processing return of income u/s 143(1). Reference was made to the decision of Hon’ble High Court of Madras in the case of AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. (138 Taxmann.com 571) to support the conclusion. Therefore, the denial of deduction was upheld against which the assessee is in further appeal before us. 4. The Ld. AR has referred to various decisions of Tribunal to submit that CPC has got the jurisdiction to make impugned disallowance only vide Finance Act, 2021. The Ld. Sr. DR, on the other hand, referred…

Punjailakalamangalam Primary Agricultural Co-Op Credit Society Ltd. K 484, Erode vs. ACIT (OSD) Ward 2(3), Erode

The appeal stand partly allowed for statistical purposes

ITA 2843/CHNY/2024[2018-19]Status: DisposedITAT Chennai31 Jan 2025AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2843/Chny/2024 (िनधा*रण वष* / Assessment Year: 2018-19) Punjailakalamangalam Primary The Acit Agricultural Co-Op Credit Society Ward 2(3), बनाम/ Ltd. K484 Erode. 1, Karur Main Road, Vs. Ganapathipalayam, Modakkurichi, Erode – 638 153. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aabap-8122-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri P.M. Kathir (Advocate) – Ld. Ar ""थ" की ओर से/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) – Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) – Ld. DR

Section 119(2)(b)Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

Co-Operative Cane Development Unian, Ltd., Lakhipur Kheri vs. ITO Ward-3(4), Lakhipur-1

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

ITA 348/LKW/2024[2019-20]Status: DisposedITAT Lucknow02 Jan 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 139(1)Section 143(1)Section 143(1)(a)Section 253(3)Section 80ASection 80P

…I.T.A. No.348/Lkw/2024 Assessment Year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.348/Lkw/2024 Assessment Year:2019-20 Co-operative Cane Development Vs. Income Tax Officer, Union Limited, Ward-3(3), Jangbhadur Ganj, Pasgawan Lakhimpur. Kheri, Lakhimpur Kheri. PAN:AAAAC3553E (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, C.A. Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.348/Lkw/2024 has been filed by the assessee for assessment year 2019-20 against impugned ap…

The Delhi University Cooperative Thrift Credit Society Ltd., Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

ITA 381/DEL/2024[2019-2020]Status: DisposedITAT Delhi14 Nov 2024AY 2019-2020

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 The Delhi University Vs. Income Tax Officer, Cooperative Thrift Credit Ward -35(1), Society Ltd., Delhi Porta Cabin, Behind WUS Health Center, North Campus, New Delhi PAN :AABAT5230F (Appellant) (Respondent) Assessee by Shri Satish Joshi, CA Department by Shri Sanjay Kumar, Sr. DR Date of hearing 11.11.2024 Date of pronouncement 14.11.2024 ORDER This assessee’s appeal for assessment year 2019-20, arises against the National Faceless Appeal Centre [in short, the “NFAC”] Delh…

Zahir Kasam Memon, Mumbai vs. Addl-JCIT (A)-2, Mumbai

In the result the appeal filed by the assessee stands dismissed

ITA 914/MUM/2024[2019-20]Status: DisposedITAT Mumbai30 Oct 2024AY 2019-20

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Zahir Kasam Memon Addl-Jcit (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. Pan:Aempm1407R (Appellant) (Respondent)

For Appellant: Shri Murtaza Quresh Ghadiali- CA &For Respondent: Shri Bhangepatil Pushkaraj Ramesh-

Section 143(1)Section 143(1)(a)Section 253(3)Section 253(5)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Zahir Kasam Memon ADDL-JCIT (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. PAN:AEMPM1407R (Appellant) (Respondent) Present for: Assessee by : Shri Murtaza Quresh Ghadiali- CA & Ms. Sabeena Darukhanawala- CA Revenue by : Shri Bhangepatil Pushkaraj Ramesh- Sr. AR Date of Hearing : 30.10.2024 Date of Pronouncement : 29.11.2024 O R D E R Per Beena Pillai, JM: Present appeal is filed…

Co-Op-Cane Development Union Gola, Lakhimpur Kheri vs. ITO Range-3(4), Lakhimpur Kheri-1

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

ITA 185/LKW/2024[2019-20]Status: DisposedITAT Lucknow24 Oct 2024AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 119Section 119(2)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Co-op Cane Development The Income Tax Officer, v. Union Gola Range-3(4) C/o Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, UP. PAN:AAAAC1960A (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, C.A. Respondent by: Shri Manu Chaurasia, CIT(DR) Date of hearing: 15 10 2024 Date of pronouncement: 24 10 2024 O R D E R PER ANADEE NATH MISSHRA, A.M.: The present appeal has been filed by the assessee challenging the impugned orde…

Sri. Amit Kumar Rajendra Prasad Singh, Bengaluru vs. Income Tax Officer, Ward-7(2)(3), Bengaluru

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

ITA 306/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 139Section 143Section 234ASection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 Shri Amit Kumar Rajendra The Income Tax Officer Prasad Singh, Ward – 7[2][3], Toshit Sanitation, Bangalore. No. 35, 4th Main Road, Vs. 12th Cross, Wilson Garden, Bangalore – 560 027. PAN: AWEPS4679M APPELLANT RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri V. Parithivel, JCIT-DR : 25-04-2024 Date of Hearing Date of Pronouncement : 28-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the…

Muniyallappa Bharathi, Bangalore vs. Income Tax Officer, Ward 4(3)(3), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

Nrb Bearings Sevakachi Pat Sanstha, Jalna vs. Asst. Director of Income Tax CPC, CPC

Appeal is allowed

ITA 422/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2024AY 2019-20

Bench: Shri S.S. Godara & Shri Dipak P. Ripote

For Appellant: Mr. Piyush BafnaFor Respondent: Shri Arvind Desai

Section 139(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.422/PUN/2024 धििाारण वर्ा / Assessment Year : 2019-20 NRB Bearings Sevakachi Pat Sanstha, Opp. Civil Hospital Samartha Nagar, Jalna – 431203 PAN : AAAAN4408L .......अपीलार्थी / Appellant बिाम / V/s. Asst. Director of Income Tax CPC ……प्रत्यर्थी / Respondent Assessee by : Mr. Piyush Bafna Revenue by : Shri Arvind Desai सुनवाई की तारीख / Date of Hearing : 10-06-2024 घोषणा की तारीख / Date of Pronouncement : 1…

Ramzanali Asgar Khan, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bengaluru

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 807/BANG/2024[2019-20]Status: DisposedITAT Bangalore07 Jun 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Nayaz Pasha, A.RFor Respondent: Shri V. Parithivel, D.R

Section 143(1)Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)Section 43B

…ITA Nos.806 & 807/Bang/2024 Ramzanali Asgar Khan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.806 & 807/Bang/2024 Assessment Years: 2018-19 & 2019-20 Ramzanali Asgar Khan 155, RAK Chambers, 11th Cross 17th Main, Sector 4, HSR Layout DCIT Bangalore 560 102 Vs. Circle-4(3)(1) Karnataka Bangalore PAN NO : AGGPK6255R APPELLANT RESPONDENT Appellant by : Sri Nayaz Pasha, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 05.06.2024 Date of Pronouncement : 07.06.2024 O R D E R PER…

Ramzanali Asgar Khan, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bengaluru

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 806/BANG/2024[2018-19]Status: DisposedITAT Bangalore07 Jun 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Nayaz Pasha, A.RFor Respondent: Shri V. Parithivel, D.R

Section 143(1)Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)Section 43B

Food Corporation of India Employees Co-Op. Credit Society Ltd., Nagpur vs. Additional Director of Income Tax, Banglore

Appeal is allowed in above terms

ITA 422/NAG/2022[2019-20]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-20

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y Marathe, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.422/NAG./2022 Assessment Year 2019-2020 Food Corporation of India The ADIT, CPC, Employees Co-op. Credit 1st Floor, Prestige Alpha Society Limited, C/o. Dist. vs. No.48/1 48/2, Office, FCI Vivekanand, Beratenaagrahara Begur, Ajni, Nagpur – 400 015. Hosur Road, Uttarahalli PAN AAAAF2520P Hobli, Bengaluru-560100 Maharashtra Karnataka (Appellant) (Respondent) For Assessee : Shri Mahavir Atal For Revenue : Shri Abhay Y Marathe, Sr.DR Date of Hearing : 21.03.202…

Bhagyashri Nagri Sahakari Pat Sanstha Maryadit, Chandrapur vs. Assistant Commissioner of Income Tax, Bangalore

Appeal is allowed in above terms

ITA 377/NAG/2022[2019-2020]Status: DisposedITAT Nagpur22 Mar 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y Marathe, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.377/NAG./2022 Assessment Year 2019-2020 The Assistant Bhagyashri Nagri Sahakari Commissioner of Income Pat Sanstha Maryadit, Tax, CPC, 1st Floor, 01, Madhav Kunj, Gandhi Prestige Alpha No.48/1 Chowk, Nawargaon, vs. 48/2, Beratenaagrahara Chandrapur – 441 223. Begur, Hosur Road, PAN AAFAB3266M Uttarahalli Hobli, Maharashtra Bengaluru – 560 100. Karnataka. (Appellant) (Respondent) For Assessee : Shri Mahavir Atal, C.A. For Revenue : Shri Abhay Y Marathe, Sr.D…

Sri. Manikandan Vazhukkapar Kumaran, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 577/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Nov 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Nischal B., D.R

Section 139Section 143Section 143(1)Section 36(1)(va)

…ITA No.577/Bang/2023 Manikandan Vazhukkapara Kumaran, Bangalore ITA Nos.578 to 580/Bang/2023 Shabari Telecable Network Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Manikandan Vazhukkapara Kumaran No.112, Shabari Bhavan H Colony 1st Stage, 1st Cross, Indiranagar ACIT Circle-1(1)(1) Vs. Bangalore 560 038 Bangalore PAN NO : ACNPK9428K APPELLANT RESPONDENT ITA No.578 to 580/Bang/2023 Assessment Year: 2018-19 to 2020-21 Shabari Telecable Network Pvt Ltd. No.112, Sha…

M/S. Bangalore Pharmaceutical and Research Laboratory Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(2), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Bangalore Pharmaceutical & Vs. The Assistant Director of Research Laboratory Pvt. Ltd., Income Tax, CPC / ACIT, Cir.1(1)(2), No.163, Reservoir Street, Bengaluru. Basavangudi, Bengaluru – 560 004. PAN : AAACB 5712H APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, H., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.11.2023 Date of Pronouncement : 09.11.2023 O R D E R Per Laxmi Prasad Sahu, Ac…

Chanakya Enterprises, Shivamogga vs. Income-Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is dismissed

ITA 617/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18

Bench: Shri George George Kassessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT Assessment Year : 2017-18 M/s. Chanakya Enterprises, Vs. ITO, Pearlite Complex, NT Road, Ward – 1 and TPS, Shivamogga – 577 201. Shimoga. PAN : AAEFC 7133 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 21.09.2023 Date of Pronouncement : 22.09.2023 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against CIT(A)’s order dated 22.06.2023, passed under section 250 of…

Smt. Vasanthi Padmanabha Sherugar, Bellary vs. Deputy Commissioner of Income-Tax, Circle-1, Bellary

In the result, appeal filed by the assessee is dismissed

ITA 545/BANG/2023[2019-20]Status: DisposedITAT Bangalore21 Sept 2023AY 2019-20

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri. Sandeep Huilgol, AdvocateFor Respondent: Shri. Sridharan P, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…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 Smt. Vasanthi Padmanabha Sherugar, Vs. The DCIT, Sri Girija Venkata Nilaya, Circle – 1, Near Vijayalakshmi Talkies Torannagallu, Bellary. Bellary – 583 123. PAN : BCNPS 7166 K APPELLANT RESPONDENT Assessee by : Shri. Sandeep Huilgol, Advocate Revenue by : Shri. Sridharan P, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.09.2023 Date of Pronouncement : 21.09.2023 O R D E R Per George George K, Vice President: This appeal at the insta…

Shri. Bettamalenahalli Jawaregowda Basavaraju, Bengaluru vs. Income Tax Officer, Ward-7(2)(2), Bangalore

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

ITA 464/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Sukruth, CAFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT)

Section 143(1)Section 36(1)(va)

…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 : 2018-19 Bettamalenahalli Jawaregowda Vs. The Deputy Commissioner of Income Tax, CPC, / Basavaraju, No.396/821, 10th Cross, ITO, Ward 7(2)(2) Shastrinagar B.S.K. 2nd Stage, Bengaluru. Bengaluru – 560 028. PAN : ADTPB 0118Q APPELLANT RESPONDENT Appellant by : Shri Sukruth, CA Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.08.2023 Date of Pronouncement : 24.08.2023 O R D E R Per Laxmi Prasad Sahu, Accountant…

Guntubolu Uma Sai Prasad, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 97/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao

Section 143(1)Section 36(1)(va)

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.226 & 227/Viz/2022 ("नधा"रण वष" / Assessment Years: 2018-19 & 2019-20) Asst. Commissioner of Income Vs. Sri Guntubolu Uma Sai Tax, Circle-3(1), Prasad, Visakhapatnam. Visakhapatnam. PAN: AGFPG 9845 A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 15 & 16/Viz/2023 (आयकर अपील सं./ I.T.A. No. 226…