ACIT v. V.N. Devadoss

157 TTJ 165Income Tax Appellate Tribunal2013#4154 most cited

What is ACIT v. V.N. Devadoss authority for?

Returns filed pursuant to a notice under section 153A are to be treated as returns filed under section 139(1) by virtue of section 153A(1)(a).

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

ACIT v V.N.Devadoss · section 153A · section 139(1) · returns filed · assessment procedure · ITAT Chennai

Also reported as

93 DTR 73

Judgments citing ACIT v. V.N. Devadoss

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…early indicates that the scheme of provision of Section 153A is different from that of Section 147. In :16: ITA Nos. 1717 to 1720/Hyd/2017 & this regard, he relied upon the following judicial precedents :  DCIT Vs. Eversmile Construction Co. (P.) Ltd. [2012] 143 TTJ 322 (Mumbai)  KNR Constructions Vs. DIT IT Appeal Nos.946 to 948 and 983 to 986/Hyd/2015, dated 16-102015  Malpani Estates Vs. Asst. CIT [2014] 64SOT 105 (Pune)  Goodyear India Ltd. Vs. State of Haryana [19891 188 ITR 402 (SC)  Mavilayi Service Co-operative Bank Ltd. Vs. CIT [2021] 431 ITR 1 (SC)  Government of Kerala Vs. Mother Superior Adorati…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision of the Hon'ble Chennai Tribunal in the case of ACIT v V.N.Devadoss 93 DTR 73 (CHNY) wherein it was held that returns filed by assessee us 153A are to be treated as returns filed us 139(1) by virtue of law stated in sec. 153A(1)(a). The Deputy Commissioner of Income tax erred in holding that the assessee is not eligible for deduction un 80IA(4) since it has not entered into any agreement with the Government or any statutory…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision of the Hon'ble Chennai Tribunal in the case of ACIT v V.N.Devadoss 93 DTR 73 (CHNY) wherein it was held that returns filed by assessee us 153A are to be treated as returns filed us 139(1) by virtue of law stated in sec. 153A(1)(a). The Deputy Commissioner of Income tax erred in holding that the assessee is not eligible for deduction un 80IA(4) since it has not entered into any agreement with the Government or any statutory…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision of the Hon'ble Chennai Tribunal in the case of ACIT v V.N.Devadoss 93 DTR 73 (CHNY) wherein it was held that returns filed by assessee us 153A are to be treated as returns filed us 139(1) by virtue of law stated in sec. 153A(1)(a). The Deputy Commissioner of Income tax erred in holding that the assessee is not eligible for deduction un 80IA(4) since it has not entered into any agreement with the Government or any statutory…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision of the Hon'ble Chennai Tribunal in the case of ACIT v V.N.Devadoss 93 DTR 73 (CHNY) wherein it was held that returns filed by assessee us 153A are to be treated as returns filed us 139(1) by virtue of law stated in sec. 153A(1)(a). The Deputy Commissioner of Income tax erred in holding that the assessee is not eligible for deduction un 80IA(4) since it has not entered into any agreement with the Government or any statutory…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…case of ACIT vs. P. Madhusudan Reddy in ITA Nos.1070 to 1075 and 1373 to 1375/Hyd/2012 ii) ITAT Hyderabad in the case of KNR Constructions vs. DCIT in ITAT Nos.946 to 948 and 983 to 986/Hyd/2015. iii) ITAT Chennai in the case of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.…

Showing 1–20 of 29 · Page 1 of 2