ACIT v. Dhir Global Industrial (P) Ltd.

43 SOT 640Income Tax Appellate Tribunal2011#24971 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2016 to 2024.

Judgments citing ACIT v. Dhir Global Industrial (P) Ltd.

DCIT, Circle, Yamunanagar vs. M/S Symbiosis Pharmaceuticals Pvt. Ltd., Yamunanagar

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR

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

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 326/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 The DCIT, M/s Symbiosis Pharmaceuticals P.Ltd., बनाम Circle, 37/1, Kamboj Colony, Near Ravi Metal, VS Yamuna Nagar. Jagadhri, Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AAJCS7595N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Dhruv Goyal, CA राज"व क" ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of H…

T P D 101 Uthangarai Milk Producers Cooperative Socitety Limited, Krishnagiri vs. ITO, Krishnagiri

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

ITA 544/CHNY/2021[2019-20]Status: DisposedITAT Chennai31 May 2022AY 2019-20

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.544/Chny/2021 िनधा"रण वष" /Assessment Year: 2019-20 M/S. T P D 101 Uthangarai Milk- V. The Income Tax Officer, Producers Co-Operative Society Ltd., Ward-I, 1, Pondichery Main Road, Krishnagiri. Uthangarai, Krishnagiri-635 208. [Pan: Aabat 0377 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.S.Lakshmi-For Respondent: Mr.P.Sajit Kumar, JCIT

Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80P(2)

…hin the due date specified u/s.139(1) of the Act, in order to claim deduction u/s. SOP of the Act, is only directory and not Mandatory. 5. The appellant is relying on the decision of the IT AT Delhi in the-case of ACIT Vs. Dhir Global Industria Pvt Ltd (2011) 43 SOT 640 (Delhi) and the decision of the Allahabad High Court in the case of Bharat Auto Centre Vs CIT reported in 282 ITR 366.1n view of the above decision the appellant is eligible for the claim made under chapter 6A to an extent of Rs.10,09,800/-. 3. The brief facts of the case are that the assessee is a registered Co- operative Society under the Tami…

M/S. Fiberfill Engineers, New Delhi vs. ACIT, New Delhi

Appeal is allowed

ITA 1853/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Feb 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri A.T. Varkey:Asstt. Yr: 2010-11 M/S Fiberfill Engineers Vs. Acit Circle 38(1), C-9/9574, Vasant Kunj, New Delhi. New Delhi-110070. (New Circle 63(1),Civic Centre, New Delhi. Pan: Aaaff 6313 P ( Appellant ) (Respondent) Appellant By : Shri Gautam Jain Adv. P. Kamal Adv. Respondent By : Smt. Rehka Vimal Dr Date Of Hearing : 03/02/2016. Date Of Order : 25/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Gautam Jain AdvFor Respondent: Smt. Rehka Vimal DR

Section 139Section 139(1)Section 139(4)Section 22(1)Section 22(3)Section 54Section 80Section 80ISection 80l

…d that the technical/ machinery provisions relating to sections which are intended to provide a benefit to the assessee, should be liberally construed. For this proposition assessee has relied on following case laws: - ACIT Vs. Dhir Global Industrial (P) Ltd. 43 SOT 640, wherein it was, inter alia, held that section 10B(1) is directory and not mandatory and, therefore, a marginal delay of one and half month in filing the return of income was not sufficient for the rejection of the assessee’s claim u/s 10B(1) at the threshold. - Hansa Dalakoti v. ACIT (ITA no. 3352/Del/2011 dated 25.1.2012). In this case the asses…