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

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.

78

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 80ACSection 80PSection 143(1)(a)Section 119(2)(b)Section 139Section 139(4)

Issues it is cited on

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

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

Shree Sanaliya Seva Sahkari Mandli Ltd., Lital Motaliliya Sanaliya, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 204/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Amrutpur Seva Sahkari Mandali Ltd., Village: - Amrutpur Taluka Dhari, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 203/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Dhareshwar Seva Sahakari Mandali Ltd., Village: - Dhareshwar, Taluka: - Rajula, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 197/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Ambaradi Seva Sahkari Mandali Ltd., Ambaradi, Dist. Amreli vs. The DCIT(CPC), Bangaluru, Bengaluru

In the result, all the 4 appeals are allowed

ITA 186/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

M/S. Nirmal Enviro Solutions Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1154/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU (SMC) “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member Shri Panati Vidyanath Reddy vs ACIT, Circle - 4(3)(1) 10, 32nd Main, 5th Cross Bengaluru Dollars Colony, BTM Layout 1st Stage, Bengaluru 560068 PAN – AFMPR3580F (Appellant) (Respondent) M/s. Nirmal Enviro Solutsions P. Ltd. vs ACIT, Circle - 3(1)(1) 26, 9th Cross, 16th Main Bengaluru BTM Layout, 1st Stage Bengaluru 560068 PAN – AADCN1064H (Appellant) (Respondent) Assessee by: Miss Sunaiana Bhatia, CA Revenue by: Shri Ganesh R. Ghale, Standing Counsel Date of hearing: 18.01.2023 Date of pronoun…

Sri Panati Vidyanath Reddy, Bangalore vs. Assistant Commissioner of Income Tax, Circle-4(3)(1), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1148/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU (SMC) “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member Shri Panati Vidyanath Reddy vs ACIT, Circle - 4(3)(1) 10, 32nd Main, 5th Cross Bengaluru Dollars Colony, BTM Layout 1st Stage, Bengaluru 560068 PAN – AFMPR3580F (Appellant) (Respondent) M/s. Nirmal Enviro Solutsions P. Ltd. vs ACIT, Circle - 3(1)(1) 26, 9th Cross, 16th Main Bengaluru BTM Layout, 1st Stage Bengaluru 560068 PAN – AADCN1064H (Appellant) (Respondent) Assessee by: Miss Sunaiana Bhatia, CA Revenue by: Shri Ganesh R. Ghale, Standing Counsel Date of hearing: 18.01.2023 Date of pronoun…

Subramanya Karthik, Bhadravathi vs. ITO, Ward- 1 & Tps, Shimoga

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

ITA 1142/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20
For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU (SMC) “A” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member Shri Subramanya Karthik vs The Income Tax Officer 6/252, Sri Dahanalakshmi Ward - 1 & TPS Enterprises, Paper Town Shri Gurunarasimha Krupa Bhadravathi 577302 1 Stage, Vinobanagar PAN – AUUPK7121J Shimoga 577204 (Appellant) (Respondent) Assessee by: Shri I. Dinesh, Advocate Revenue by: Shri Ganesh R. Ghale, Standing Counsel Date of hearing: 18.01.2023 Date of pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M. This appeal by the assessee is directed against the order of the CIT(A)/N…

Sri. P. Harshavardhana Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 1016/BANG/2022[2018-19]Status: DisposedITAT Bangalore17 Jan 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2018-19

For Appellant: Shri, S.V. Ravishankar, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2018-19 Shri P. Harshavardhana Reddy, Vs. The Assistant Director No.401/4, 14th Main, of Income Tax, CPC, Venkateshwara Layout, Madiwala, Bengaluru. Bengaluru – 560 068. PAN: AEBPR 8378D APPELLANT RESPONDENT Appellant by : Shri, S.V. Ravishankar, Advocate Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.01.2023 Date of Pronouncement : 17.01.2023 O R D E R Per Padmavathy S., Accountant Member This appe…

Bharath Industrial Corporation, Bangalore vs. ACIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1046/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Jan 2023AY 2019-20
For Appellant: Shri AbhijeetFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1046/Bang/2022) Assessment Year: 2019-20 Bharath Industrial Corporation Asst. Director of Income Tax , No. 48/D, 156/2, 5th CPC, Main Road, Prakash Nagar, Bangalore Banglore , Vs. 560 021 PAN No. AABFB2718B APPELLANT RESPONDENT Appellant by : Shri Abhijeet Respondent by : Shri Ganesh R Ghale, Standing Counsel (DR.) Date of Hearing : 20.12.2022 Date of Pronouncement : 10.01.2023 O R D E R 1. The brief facts of the case are that the assessee filed return of income on 31.10.2019 declaring income from…

Mahaveer Bulk Carriers, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1000/BANG/2022[2019-20]Status: DisposedITAT Bangalore06 Jan 2023AY 2019-20
For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1000/Bang/2022) Assessment Year: 2019-20 MAHAVEER BULK CARRIERS Asst. Director of Income Tax , 207, III Floor, Elegance CPC, Royalle, II A Cross, Sindhi Bangalore Colony, Vs. J.C. Road Banglore , 560002 PAN No. AAJFM4868P APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R Ghale, Standing Counsel (DR.) Date of Hearing : 20.12.2022 Date of Pronouncement : 06.01.2023 O R D E R 1. The brief facts of the case are that the assessee filed return of income on 31.10.2019 declaring income…

Soliflex Packaging Pvt. Ltd, Tumkur vs. ACIT, CPC, Bangalore

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

ITA 1056/BANG/2022[2020-21]Status: DisposedITAT Bangalore05 Jan 2023AY 2020-21
For Appellant: Shri K. G. Acharya, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department. (DR)
Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A’’BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AssessmentYear:2020-21 SOLIFLEX PACKAGING Asst. Director of Income-tax PRIVATE LIMITED CPC Plot No. 13,14, and 15, Road Bengaluru No. 02, Antharasanahalli Industrial Area Vs. Tumkur, KARNATAKA - 572106 PAN NO : AAWCS7349M APPELLANT RESPONDENT Appellant by : Shri K. G. Acharya, CA Respondent by : Shri Ganesh R Gale, Standing Counsel for Department. (DR) Date of Hearing : 20.12.2022 Date of Pronouncement : 05.01.2023 O R D E R This appeal filed by the assessee is against the order passed by CIT(A) dated 15.9.20…

M/S. Syndicate Bank Staff Co-Op. Society Ltd., Bengaluru vs. DCIT, CPC, Bengaluru

ITA 1062/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Jan 2023AY 2018-19
For Appellant: N O N EFor Respondent: Shi Ganesh R Gale, Standing Counsel for Department
Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234BSection 234CSection 234FSection 80Section 80ASection 80P

…ITA No.1062/Bang/2022 M/s. Syndicate Bank Staff Co-operative Society Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AssessmentYear:2018-19 M/s. Syndicate Bank Staff Co- Deputy Commissioner of operative Society Limited Income-tax G6, Manish Towers No.84, CPC JC Road, Vs. Bengaluru 560 500 Bengaluru 560 002 PAN NO : AALAS0134P APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shi Ganesh R Gale, Standing Counsel for Department. Date of Hearing : 26.12.2022 Date of Pronouncement : 03.01.2023 O R D E R PER LAXMI PRASAD SAHU, ACC…

Itek Packz, Bangalore vs. Income Tax Officer, Ward-3(2)(4), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 995/BANG/2022[2020-21]Status: DisposedITAT Bangalore28 Dec 2022AY 2020-21

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

Mass Fab Technologies, Bangalore vs. CIT(Appeals), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1079/BANG/2022[2019-20]Status: DisposedITAT Bangalore28 Dec 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

I-Security Services, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1003/BANG/2022[2019-20]Status: HeardITAT Bangalore20 Dec 2022AY 2019-20
For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2019-20 I-Security Services, The Dy. Commissioner of 1403, 80 Ft Main Road, Income-tax, Rajendranagar, Koramangala CPC, Vs. Bengaluru-560 047. Bangalore PAN – AACFI 2871 B APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R Ghale, Standing Counsel Date of Hearing : 20.12.2022 Date of Pronouncement : 20.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the NAFC dated 18/08/2022 with the…

M/S. Automac Diesels, Huballi vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 338/BANG/2022[2018-19]Status: DisposedITAT Bangalore19 Dec 2022AY 2018-19
For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER MP. No.127/Bang/2022 (In ITA No.338/Bang/2022) Assessment Year: 2018-19 The Dy. Commissioner of M/s. Automac Diesels Income-tax, P.B. Road, Vidyanagar CPC, Vs. Huballi 580031 Bangalore PAN No.AACFA 3742 K APPELLANT RESPONDENT Assessment Year: 2018-19 M/s. Automac Diesels The Dy. Commissioner of P.B. Road, Vidyanagar Income-tax, Huballi 580031 Vs. CPC, Bangalore PAN No.AACFA 3742 K APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, C.A Respondent by : Shri Ganesh R Ghale, Standing Counsel Date of He…

The Mathrubhumi Printing and Publishing Co.Ltd., Calicut vs. The DCIT, Kozhikode

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

ITA 80/COCH/2022[2018-19]Status: DisposedITAT Cochin26 Jul 2022AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuthe Mathrubhumi Printing & Dcit, Circle-1(1) & Tps Publishing Company Ltd. Kozhikode Vs. K.P. Kesavamenon Road Calicut 673001 Pan – Aaact8521G Appellant Respondent

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Jamuna Deve, Sr. DR
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K., Judicial Member and Shri Laxmi Prasad Sahu, Accountant Member The Mathrubhumi Printing and DCIT, Circle-1(1) & TPS Publishing Company Ltd. Kozhikode Vs. K.P. Kesavamenon Road Calicut 673001 PAN – AAACT8521G Appellant Respondent Appellant by: Shri Surendranath Rao, CA Respondent by: Smt. Jamuna Deve, Sr. DR Date of Hearing: 30.06.2022 Date of Pronouncement: 26.07.2022 O R D E R Per: L.P. Sahu, A.M. This is an appeal filed by the assessee against the DIN & Order No. ITBA/NFAC/S/250/2021-22/1038056977(1) dated 23.12.2021 pa…

The Parakode Service Co-Op Bank Ltd, Adoor vs. The ITO, Kollam

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

ITA 115/COCH/2021[2019-20]Status: DisposedITAT Cochin30 Jun 2022AY 2019-20

Bench: Shri George George K. & Shri Laxmi Prasad Sahuthe Parakode Service Co-Op. The Income Tax Officer Bank Ltd. Ward 4, Aayakar Bhavan Vs. Parakode, Adoor Karbala Junction Pathanamthitta 691554 Kollam 691001 Pan – Aaajt1587B Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K., Judicial Member and Shri Laxmi Prasad Sahu, Accountant Member The Parakode Service Co-Op. The Income Tax Officer Bank Ltd. Ward 4, Aayakar Bhavan Vs. Parakode, Adoor Karbala Junction Pathanamthitta 691554 Kollam 691001 PAN – AAAJT1587B Appellant Respondent Appellant by: None Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 30.06.2022 Date of Pronouncement: 28.07.2022 O R D E R Per: L.P. Sahu, A.M. This is an appeal filed by the assessee against the DIN & order No. ITBA/NFAC/S/250/2021-22/1035133007(1) of the…