ACIT v. West Gujarat Expressway Ltd.

57 Taxmann.com 384Income Tax Appellate Tribunal2015#7160 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also reported as

154 ITD 103

Judgments citing ACIT v. West Gujarat Expressway Ltd.

JT. COMM OF INCOME TAX (OSD) , CC - 7(2), MUMBAI vs. M/S. RAJAMUNDRY EXPRESSWAY PVT. LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1587/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Aug 2022AY 2014-15

Bench: Us :-

Section 143(3)Section 32(1)(ii)Section 37(1)Section 40A(2)Section 801ASection 80I

…ch contention, the learned Counsel for the assessee relied upon the following decisions:– i) ACIT v/s Progressive Construction Ltd., ITA no.1845/Hyd./ 2014, and C.O. no.36/Hyd./2015, dated 14.02.2017 (SB); and ii) ACIT v/s West Gujarat Expressway Ltd., [2015] 154 ITD 103 (Mum.). 24. The learned Departmental Representative relied upon the observations of learned Commissioner (Appeals). 25. We have considered rival submissions in the light of the decisions relied upon and perused the material on record. The issue raised before us is now fairly well settled in view of the Special Bench decision of the Tribunal, Hyde…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, , PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTURE,, PUNE

ITA 1837/PUN/2018[2014-15]Status: DisposedITAT Pune13 Jun 2022AY 2014-15

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1836 /Pun/2018 िनधा"रणवष" / Assessment Year: 2010-11 The Assistant Commissioner Of Rohan & Rajdeep Infrastructure, Income Tax, Circle-3, Pune. Vs Cst No.2254/1, Modi Baug, Commercial Building, Ganesh Khind Road, Shivaji Nagar, Pune – 411016. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue Cross Objection No.16/Pun/2021 (Arising Out Of Ita No.1836/Pun/2018 िनधा"रणवष" / Assessment Year: 2010-11 Rohan & Rajdeep Infrastructure, The Assistant Commissioner Of Cts No.2254, 1 Modibaug, Vs Income Tax, Circle-3, Pune. Commercial Complex Building, Ganeshkhind Road, Shivaji Nagar, Pune – 411016. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No. 1837/Pun/2018 िनधा"रणवष" / Assessment Year: 2014-15 The Assistant Commissioner Rohan & Rajdeep Infrastructure, Of Income Tax, Circle-3, Pune. Vs Office No.8 & 9, Pradeep Chambers, S.No.813, Bhan Darker Road, Maharashtra – 411004. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak - Ar Revenue By Shri M.Jasnani - Dr Date Of Hearing 12/04/2022 Date Of Pronouncement 13/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Set Of Three Appeals Consisting Two Appeals By The Revenue & Cross Objection Therein By The Assessee For A.Y. 2010-11 & Remaining Appeal By The Revenue For A.Y. 2014-15 Are Directed Against The Separate

Section 143(3)Section 147Section 148Section 263Section 80I

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, JM AND DR. DIPAK P. RIPOTE, AM आयकरअपीलसं. / ITA No.1836 /PUN/2018 िनधा"रणवष" / Assessment Year: 2010-11 The Assistant Commissioner of Rohan & Rajdeep Infrastructure, Income Tax, Circle-3, Pune. Vs CST No.2254/1, Modi Baug, Commercial Building, Ganesh Khind Road, Shivaji Nagar, Pune – 411016. PAN: AAFFR 9455 F Appellant/ Assessee Respondent /Revenue Cross Objection No.16/PUN/2021 (arising out of ITA No.1836/PUN/2018 िनधा"रणवष" / Assessment Year: 2010-11 Rohan & Rajdeep Infrastructure, Th…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTTURE,, PUNE

ITA 1836/PUN/2018[2010-11]Status: DisposedITAT Pune13 Jun 2022AY 2010-11

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1836 /Pun/2018 िनधा"रणवष" / Assessment Year: 2010-11 The Assistant Commissioner Of Rohan & Rajdeep Infrastructure, Income Tax, Circle-3, Pune. Vs Cst No.2254/1, Modi Baug, Commercial Building, Ganesh Khind Road, Shivaji Nagar, Pune – 411016. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue Cross Objection No.16/Pun/2021 (Arising Out Of Ita No.1836/Pun/2018 िनधा"रणवष" / Assessment Year: 2010-11 Rohan & Rajdeep Infrastructure, The Assistant Commissioner Of Cts No.2254, 1 Modibaug, Vs Income Tax, Circle-3, Pune. Commercial Complex Building, Ganeshkhind Road, Shivaji Nagar, Pune – 411016. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No. 1837/Pun/2018 िनधा"रणवष" / Assessment Year: 2014-15 The Assistant Commissioner Rohan & Rajdeep Infrastructure, Of Income Tax, Circle-3, Pune. Vs Office No.8 & 9, Pradeep Chambers, S.No.813, Bhan Darker Road, Maharashtra – 411004. Pan: Aaffr 9455 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak - Ar Revenue By Shri M.Jasnani - Dr Date Of Hearing 12/04/2022 Date Of Pronouncement 13/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Set Of Three Appeals Consisting Two Appeals By The Revenue & Cross Objection Therein By The Assessee For A.Y. 2010-11 & Remaining Appeal By The Revenue For A.Y. 2014-15 Are Directed Against The Separate

Section 143(3)Section 147Section 148Section 263Section 80I

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, JM AND DR. DIPAK P. RIPOTE, AM आयकरअपीलसं. / ITA No.1836 /PUN/2018 िनधा"रणवष" / Assessment Year: 2010-11 The Assistant Commissioner of Rohan & Rajdeep Infrastructure, Income Tax, Circle-3, Pune. Vs CST No.2254/1, Modi Baug, Commercial Building, Ganesh Khind Road, Shivaji Nagar, Pune – 411016. PAN: AAFFR 9455 F Appellant/ Assessee Respondent /Revenue Cross Objection No.16/PUN/2021 (arising out of ITA No.1836/PUN/2018 िनधा"रणवष" / Assessment Year: 2010-11 Rohan & Rajdeep Infrastructure, Th…

DY CIT CIRCLE- 6(3)(2) , MUMBAI vs. M/S KOSI BRIDGE INFRASTRUCTURE COMPANY LTD , MUMBAI

Appeals stand dismissed

ITA 582/MUM/2020[2012-13]Status: DisposedITAT Mumbai16 Aug 2021AY 2012-13
For Appellant: Shri Rakesh Joshi– Ld. ARFor Respondent: Shri Manoj Mishra– Ld. Sr. DR
Section 115JSection 143(3)Section 147Section 32Section 32(1)(ii)Section 37

…cation u/s 32(1)(ii) of the Act, however, the Circular would not be binding on the assessee. The assessee would be entitled to claim depreciation on such intangible assets on terms of decision of Mumbai Tribunal in ACIT V/s West Gujarat Expressway Ltd. (2015; 154 ITD 103) which, after considering the CBDT Circular, held that expenses incurred by the assessee for availing an enduring benefit was nothing but an intangible asset and hence eligible for depreciation u/s 32(1)(ii). Similar was stated to be the decision of Pune Tribunal in ACIT V/s Ashoka Infraways (P) Ltd. (2013; 58 SOT 147) and Hyderabad Tribunal Spec…

JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE-5,, PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTURE PVT.LTD,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 55/PUN/2018[2008-09]Status: DisposedITAT Pune05 Jan 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mahadevan A.M. Krishnan
Section 143(3)Section 32(1)(ii)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.53 to 55/PUN/2018 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 The Jt. Commissioner of Income Tax (OSD), Circle – 5, Pune .......अऩीऱाथी / Appellant बिाम / V/s. Rohan and Rajdeep Infrastructure Pvt. Ltd., Level – 3, Business Bay, Plot No. 84, Wellesley Road, Near RTO, Pune – 411001 PAN : AACCR6201K ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Mahadevan A.M. Krishnan…

JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE-5,, PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTURE PVT.LTD,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 54/PUN/2018[2007-08]Status: DisposedITAT Pune05 Jan 2021AY 2007-08

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mahadevan A.M. Krishnan
Section 143(3)Section 32(1)(ii)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.53 to 55/PUN/2018 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 The Jt. Commissioner of Income Tax (OSD), Circle – 5, Pune .......अऩीऱाथी / Appellant बिाम / V/s. Rohan and Rajdeep Infrastructure Pvt. Ltd., Level – 3, Business Bay, Plot No. 84, Wellesley Road, Near RTO, Pune – 411001 PAN : AACCR6201K ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Mahadevan A.M. Krishnan…

JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE-5,, PUNE vs. ROHAN AND RAJDEEP INFRASTRUCTURE PVT.LTD,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 53/PUN/2018[2006-07]Status: DisposedITAT Pune05 Jan 2021AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mahadevan A.M. Krishnan
Section 143(3)Section 32(1)(ii)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.53 to 55/PUN/2018 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 The Jt. Commissioner of Income Tax (OSD), Circle – 5, Pune .......अऩीऱाथी / Appellant बिाम / V/s. Rohan and Rajdeep Infrastructure Pvt. Ltd., Level – 3, Business Bay, Plot No. 84, Wellesley Road, Near RTO, Pune – 411001 PAN : AACCR6201K ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Mahadevan A.M. Krishnan…

D.C.I.T. CENT. CIR. - 7(2), MUMBAI vs. RAJAHMUNDHRY EXPRESSWAY LTD., MUMBAI

In the result, appeals are dismissed

ITA 6487/MUM/2017[2008-09]Status: DisposedITAT Mumbai04 Mar 2020AY 2008-09

Bench: Shri Saktijit Dey & Shri G. Manjunatha

…h contention, the learned Counsel for the assessee relied upon the following decisions:– i) ACIT v/s Progressive Construction Ltd., ITA no.1845/Hyd./ 2014, and C.O. no.36/Hyd./2015, dated 14.02.2017 (SB); and ii) ACIT v/s West Gujarat Expressway Ltd., [2015] 154 ITD 103 (Mum.). 24. The learned Departmental Representative relied upon the observations of learned Commissioner (Appeals). 25. We have considered rival submissions in the light of the decisions relied upon and perused the material on record. The issue raised before us is now fairly well settled in view of the Special Bench decision of the Tribunal, Hy…

UNITED BANK OF INDIA,KOLKATA vs. ACIT, LTU - 1, KOLKATA, KOLKATA

Appeal is partly allowed in above terms

ITA 75/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं/I.T.A No.75/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13) United Bank Of India Vs. Acit, Ltu-1, Kolkata. 16, Old Court House Street, Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacu5624P (Appellant) .. (Respondent) Appellant By : Shri Soumitra Choudhury, Advocate Respondent By : Shri Vijay Shankar, Cit सुनवाई क" तार"ख/ Date Of Hearing : 24/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax - 23, Kolkata’S Order Dated 08.06.2017 Passed In Case No.06/Cit(A)-23/L.T.U-1/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Shri Soumitra Choudhury, Learned Authorized Representative For Assessee & Shri Vijay Shankar, Cit-Dr Appearing At The Revenue’S Behest. 2. The Assessee’S First Substantive Grievance Challenges Correctness Of Both The Lower Authorities’ Action Disallowing Club Entrance Fees Of Rs.97,794/- In The Course Of Assessment Affirmed In The Lower In The Lower Appellate Proceedings. The Assessee Herein Is Admittedly A Bank Which Claimed The Impugned Expenditure As An Allowable Deduction Under Revenue Head. The Assessing Officer’S Assessment Order Dated 25.02.2015 Held The Same To Be Capital Expenditure Than Revenue In Nature. The Cit(A) Has Confirmed The Impugned Disallowance.

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Vijay Shankar, CIT
Section 143(3)Section 35DSection 35D(1)(ii)Section 35D(2)(c)

…ut the purpose of assessee’s capital raised as meant for investment in capital equipments, working capital requirement, general corporate purposes followed by issue expenses only. This tribunal’s recent decision in ACIT vs. West Gujarat Expressway Ltd. (2015) 154 ITD 103 (Mumbai-Trib) allows similar instance of expenses of authorized share capital as amortizable falling under extension of the undertaking” only. Learned coordinate bench has also considered EID Parry (India) Ltd. vs. DCIT 256 CTR 104 (Madras). We conclude in the foregoing factual and legal position that the assessee’s case comes u/s 35D(2)(ii) sinc…

SAM FINE O CHEM LIMITED,MUMBAI vs. ACIT- 11 (1)(2), MUMBAI

ITA 3755/MUM/2018[2013-14]Status: DisposedITAT Mumbai09 Jan 2020AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Ravish Sood, Jm

For Appellant: Written SubmissionsFor Respondent: Shri N. Padmanabhan-Sr.AR
Section 143(3)Section 35D

…1 M/s. Sam Fine O Chem Limited Assessment Year :2013-14 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी रवीशसूद, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAVISH SOOD, JM आयकरअपील सं./ I.T.A. No.3755/Mum/2018 (िनधा"रण वष" / Assessment Year:2013-14) M/s. Sam Fine O Chem Ltd. ACIT-11(1)(2) बनाम/ 3rd Floor, B-Wing B-601, Paras Apartment, Rokadia Lane, Borivali West Mittal Court, Nariman Point Vs. Mumbai-400 092. Mumbai- 400 021. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCS-2469-P (अप…

NK TOLL ROAD LTD.,MUMBAI vs. D.C.I.T. - 15(2)(1), MUMBAI

The appeal of the assessee is allowed

ITA 6643/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Apr 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Soodn.K. Toll Road Limited Asst. Commissioner Of Income Tax 361, 3Rd Flooor, North Wing, -15(2)(1), Room No. 357, Aayakar Reliance Centre, Prabhat Colony Bhavan, M.K. Road, Churchgate, Vs. Santacruz (East), Mumbai- 400055. Mumbai 400055 Pan – Aadcr0414P (Appellant) (Respondent)

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Prakash Mane, D.R
Section 143(1)Section 143(2)Section 271(1)(c)Section 274Section 32

…P a g e | 1 ITA No. 6643/Mum/2017 A.Y. 2012-13 N.K. Toll Road Ltd. Vs. Asst. Commissioner of Income Tax- 15(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri G.S. Pannu, Vice President and Shri Ravish Sood, Judicial Member N.K. Toll Road Limited Asst. Commissioner of Income Tax 361, 3rd Flooor, North Wing, -15(2)(1), Room No. 357, Aayakar Reliance Centre, Prabhat Colony Bhavan, M.K. Road, Churchgate, Vs. Santacruz (East), Mumbai- 400055. Mumbai 400055 PAN – AADCR0414P (Appellant) (Respondent) Appellant by: Shri Jitendra Sanghavi & Shri Amit Khatiwala, A.Rs Respondent by: Shri Prakash Mane…

VALECHA BADWANI SENDHWA TOLLWAYS LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 11, MUMBAI

In the result, the grounds of appeal raised by assessee are allowed

ITA 2848/MUM/2018[2013-14]Status: DisposedITAT Mumbai23 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhvalecha Badwani Sendhwa Pcit-11 Tollways Ltd. 4Th Floor, R.No. 417, Aayakar Bhavan, Valecha Chambers, Andheri M.K. Road, Mumbai-400020. New Link Road, Andheri (W), Vs. Mumbai-400053. Pan: Aadcv6105B Appellant Respondent Valecha Lm Tools Pvt. Ltd. Pcit-11 4Th Floor, Valecha Chambers, R.No. 417, Aayakar Bhavan, Andheri New Link Road, M.K. Road, Mumbai-400020. Andheri (W), Vs. Mumbai-400053. Pan: Aadcv2787M Appellant Respondent : Shri Sumant Chadha With Appellant By Mr. Jitendra Trivedi (Ar) Respondent By : Shri S.K. Poddar (Cit-Dr) Date Of Hearing : 01.04.2019 Date Of Pronouncement : 23.04.2019

For Respondent: Shri Sumant Chadha with
Section 143(3)Section 254(1)Section 263Section 32

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER Valecha Badwani Sendhwa PCIT-11 Tollways Ltd. 4th Floor, R.No. 417, Aayakar Bhavan, Valecha Chambers, Andheri M.K. Road, Mumbai-400020. New Link Road, Andheri (W), Vs. Mumbai-400053. PAN: AADCV6105B Appellant Respondent Valecha LM Tools Pvt. Ltd. PCIT-11 4th Floor, Valecha Chambers, R.No. 417, Aayakar Bhavan, Andheri New Link Road, M.K. Road, Mumbai-400020. Andheri (W), Vs. Mumbai-400053. PAN: AADCV2787M Appellant Respondent : Shri Sumant Chadha with Appellant by Mr. Jitendra Trive…

VIMAL AND SONS,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1),, PUNE

In the result, appeal of the assessee is allowed

ITA 2169/PUN/2017[2010-11]Status: DisposedITAT Pune13 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Modi, JCIT
Section 143(3)Section 40

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.2169/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2010-11 वष" Vimal and Sons, 6, Abhyuday Apartments, Bhandarkar Road, Pune – 411 004 अपीलाथ"…

M/S. ROHAN & RAJDEEP INFRASTRUCTURE,,PUNE vs. PR.COMMISSIONER OF INCOME TAX -2,, PUNE

In the result, the appeal of assessee is allowed

ITA 633/PUN/2017[2012-13]Status: DisposedITAT Pune23 Feb 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 263Section 37(1)Section 80I

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.633/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s. Rohan & Rajdeep Infrastructure, ………. अपीलाथ" / Khandelwal Jain & Associates, Appellant First Floor, Alankar Cinema Building, Near Pune Railway Station, Pune – 411 001. PAN : AAFFR9455F. बनाम v/s Prl.Commissioner of Income Tax – 2, ………. ""यथ" / Pune. Respondent Assessee by : Shri Nikhil Pathak. Revenue by : Shri Rajeev Kumar, CIT. सुनवाई क" तार"ख / घोषणा क" तार"ख / Da…

AARCEE EXPORTS PVT. LTD,KOLKATA vs. DCIT, CIRCLE-11, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed as stated above

ITA 882/KOL/2017[2005-06]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S.Viswanethra Ravi

For Appellant: Shri Akkal Dudhwewala, ACA, ld.ARFor Respondent: Shri Kalyan Nath, ld.Sr.DR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL : ‘D’ BENCH, KOLKATA Before : Shri P.M. Jagtap, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No. 882/Kol/2017 A.Y 2005-06 M/s. Aarcee Exports Vs. D.C.I.T., Cir-11, Kolkata Pvt. Ltd. PAN:AACCA 1180C [Appellant] [Respondent] Appellant/Assessee by : Shri Akkal Dudhwewala, ACA, ld.AR Respondent/Department by : Shri Kalyan Nath, ld.Sr.DR Date of Hearing : 13-09-2017 Date of Pronouncement : 29-11-2017 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Assessee is against the order dt. 22-02- 2017 of the CIT-A, 7, Kolkata for the A.Y 2005-06.…

PADMAVATI PROPERTIES & TRUST PVT. LTD.,KOLKATA vs. ITO, WD-11(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 612/KOL/2014[2004-2005]Status: DisposedITAT Kolkata27 Jul 2017AY 2004-2005

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम. बालगनेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 143(3)Section 32(1)(i)

…1 Padmavati Properties & Trust Pvt. Ltd.,AY 2004-05 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम. बालगनेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] आयकर अपील सं"या / I.T.A No. 612/Kol/2014 "नधॉरण वषॅ/Assessment Year: 2004-05 Padmavati Properties & Trust Pvt. Ltd. Vs. Income-tax Officer, Wd-11(3), Kolkata (PAN: AACCA1180C) (अपीलाथ"/Appellant) (""यथ"/Respondent) Date of Hearing 23.05.2017 Date of Pronouncement 27.07.2017 Shri D. S. Damle, AR For the Appellant/ अपीलाथ" N o n e For…

ACIT v. West Gujarat Expressway Ltd. (57 Taxmann.com 384) — Cited in 16 Judgments | BharatTax