Acts. (v) Sai Computers Ltd. v. ADIT

155 Taxmann.com 607High Court2023#7722 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also reported as

202 ITD 154

Sections most often in play

Section 143(1)Section 36(1)(va)Section 1961Section 139(1)Section 43BSection 80JJAASection 2(24)(x)Section 36(1)(iv)

Issues it is cited on

section 80jjaasection 143(1)(a)(ii)section 38section 80jjasection 36(1)(iv)section 143(1)(a)(iv)section 2(24)(x)employees contribution to pfsection 36(1)(va)section 2(24)section 30section 36(1)

Judgments citing Acts. (v) Sai Computers Ltd. v. ADIT

MANPOWERGROUP SERVICES INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, DELHI , JHANDEWALAN EXTENSION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3585/DEL/2024[2020-2021]Status: DisposedITAT Delhi25 Sept 2025AY 2020-2021

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri S.K. Agarwal, ARFor Respondent: Shri Dharm Veer Singh, CIT-DR
Section 143(3)Section 80JSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER SA No. 371/DEL/2024 & ITA No. 3585/DEL/2024 [A.Y. 2020-21] Manpower Services India Pvt Ltd Vs. The A.C.I.T Suite No. A, IA, First Floor Central Circle – 2 Indra Place, Gobind Mansion New Delhi H Block, Connaught Circus Connaught Place, New Delhi PAN – AABCM 6914 F (Applicant) (Respondent) Assessee By : Shri S.K. Agarwal, AR Shri Ajit Jain, AR Department By : Shri Dharm Veer Singh, CIT-DR Date of Hearing : 30.06.2025 Date of Pronouncement : 25.09.2025 ORD…

R- PAC (INDIA ) PRIVATE LIMTIED ,MUMBAI vs. INCOME TAX OFFICER WARD 11(1)(1), MUMBAI

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

ITA 2080/MUM/2025[2023-24]Status: DisposedITAT Mumbai04 Aug 2025AY 2023-24

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalr-Pac (India) Pvt Ltd Vs. Ito, Ward – 11(1)(1) 1001 & 1002, Rupa Room No. 201, 2Nd Solitaire, Bldg, No. 1, Floor, Aaykar Bhavan, Millennium Business Park, Mk Road, Mumbai – Mahape, Navi Mumbai – 400020. 400710. Pan/Gir No. Aabcr8633E (Applicant) (Respondent)

Section 11(1)Section 139Section 139(1)Section 139(4)Section 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER R-Pac (India) Pvt Ltd Vs. ITO, Ward – 11(1)(1) 1001 & 1002, Rupa Room No. 201, 2nd Solitaire, Bldg, No. 1, Floor, Aaykar Bhavan, Millennium Business Park, MK Road, Mumbai – Mahape, Navi Mumbai – 400020. 400710. PAN/GIR No. AABCR8633E (Applicant) (Respondent) Assessee by Shri Nitesh Joshi, Adv. & Shri Mahesh Nayak Revenue by Shri Annavaram Kosuri, Sr. AR Date of Hearing 17.07.2025 Date of Pronouncement 04.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appe…

METRO BRANDS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1004/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Metro Brands Limited, Deputy Commissioner Of 401, Zillion 4Th Floor, Income Tax, Kurla West, Vs. Circle-2(2)(1), Lbs Marg & Aayakar Bhavan, Cst Road Junction, Mumbai-400020. Mumbai-400070. Pan : Aaacm4754E (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Annavaram Kosuri Date Of Hearing : 04-06-2025 Date Of Pronouncement : 17-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/Jcit(A)-1, Visakhapatnam [„Ld.Cit(A)‟], Dated 18-12-2024, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Annavaram Kosuri
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2023-24 Metro Brands Limited, Deputy Commissioner of 401, Zillion 4th Floor, Income Tax, Kurla West, vs. Circle-2(2)(1), LBS Marg and Aayakar Bhavan, CST Road Junction, Mumbai-400020. Mumbai-400070. PAN : AAACM4754E (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Annavaram Kosuri Date of Hearing : 04-06-2025 Date of Pronouncement : 17-06-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the…

BLOSSOM INNERS PRIVATE LIMITED ,ERNAKULAM vs. ITO, CORPORATE WARD 1(1), KOCHI

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

ITA 826/COCH/2024[2023-2024]Status: DisposedITAT Cochin13 Jun 2025AY 2023-2024

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Omanakuttan, Snr AR
Section 139(1)Section 139(5)Section 143(1)Section 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2023-24 M/s. Blossom Inners Pvt. Ltd., 16/230 C, Mudavoor The Income Tax Officer, S.O., Corporate Ward – 1(1), Velloorkunnam (Part), Kochi. Kerala – 686 669. Vs. PAN: AAFCB2398N APPELLANT RESPONDENT Assessee by : Shri Radhesh Bhatt, CA Revenue by : Shri Omanakuttan, Snr AR Date of Hearing : 17-03-2025 Date of Pronouncement : 13-06-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of…

M-FIVE SECURITY PRIVATE LIMITED,DELHI vs. ITO, WARD -17 (1), DELHI, DELHI

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

ITA 544/DEL/2025[2020-21]Status: DisposedITAT Delhi14 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.M-Five Security Pvt. Ltd, Vs. Ito, 126, Greenview Apartment, Ward-17(1), Mandi Road, New Delhi Manglapuri, New Delhi (Appellant) (Respondent) Pan: Aaccm2375B

For Appellant: Shri Naveen Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ication in accordance with law having M-Five Security Pvt. Ltd regard to the observations made by the Delhi Tribunal in the case of Sentinel Consultants P. Ltd in ITA Nos. 7 & 8 / Del/ 2023 for Assessment Years 2018-19 and 2019-20 dated 12-6-2023 reported in 202 ITD 154 (Del Trib) and also in the light of decision of Hon’ble Supreme Court in the case of Checkmate Services referred supra. Needless to mention that the assessee be given reasonable opportunity of being heard. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14/05/2025. - - (YOG…

INDRAPRASTHA LOGISTICS PRIVATE LIMITED,DELHI vs. AO, CPC BENGALURU

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

ITA 473/DEL/2025[2021-22]Status: DisposedITAT Delhi14 May 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanestha, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ng regard to the observations made by the Delhi Tribunal in the case of Sentinel ITA Nos. 471 & 473/Del/2025 Indraprastha Logistics Pvt. Ltd Consultants P. Ltd in ITA Nos. 7 & 8 / Del/ 2023 for Assessment Years 2018-19 and 2019-20 dated 12-6-2023 reported in 202 ITD 154 (Del Trib) and also in the light of decision of Hon’ble Supreme Court in the case of Checkmate Services referred supra. Needless to mention that the assessee be given reasonable opportunity of being heard. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 14/05/2025. - -…

INDRAPRASTHA LOGISTICS PRIVATE LIMITED,DELHI vs. AO, CPC BANGLORE

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

ITA 471/DEL/2025[2019-20]Status: DisposedITAT Delhi14 May 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanestha, Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ng regard to the observations made by the Delhi Tribunal in the case of Sentinel ITA Nos. 471 & 473/Del/2025 Indraprastha Logistics Pvt. Ltd Consultants P. Ltd in ITA Nos. 7 & 8 / Del/ 2023 for Assessment Years 2018-19 and 2019-20 dated 12-6-2023 reported in 202 ITD 154 (Del Trib) and also in the light of decision of Hon’ble Supreme Court in the case of Checkmate Services referred supra. Needless to mention that the assessee be given reasonable opportunity of being heard. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 14/05/2025. - -…

BIRD EXECUJET AIRPORT SERVICES PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

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

ITA 1017/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA No.1010/DEL/2023 (Assessment Year : 2019-20) Bird Worldwide Flight Service Mumbai Pvt. Ltd., vs. ACIT, Circle 4(2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AAGCB5959C) Bird Execujet Airport Services Pvt. Ltd., vs. ACIT, Circle 4 (2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AACCB7218E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE…

BIRD WORLDWIDE FLIGHT SERVICE MUMBAI PRIVATE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE 4(2), NEW DELHI

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

ITA 1010/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA No.1010/DEL/2023 (Assessment Year : 2019-20) Bird Worldwide Flight Service Mumbai Pvt. Ltd., vs. ACIT, Circle 4(2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AAGCB5959C) Bird Execujet Airport Services Pvt. Ltd., vs. ACIT, Circle 4 (2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AACCB7218E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE…

BIRD WORLDWIDE FLIGHT SERVICE MUMBAI PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

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

ITA 1009/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA No.1010/DEL/2023 (Assessment Year : 2019-20) Bird Worldwide Flight Service Mumbai Pvt. Ltd., vs. ACIT, Circle 4(2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AAGCB5959C) Bird Execujet Airport Services Pvt. Ltd., vs. ACIT, Circle 4 (2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AACCB7218E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE…

TDI INFRACORP (INDIA) LTD.,NEW DELHI vs. ADIT,CPC , BENGALURU

The appeal of the assessee is dismissed

ITA 3714/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Aug 2024AY 2021-22

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2020-21 Tdi Infracorp (India) Ltd. Vs. Adit Upper Ground Floor 11, Cpc Bengaluru Tolstoy Marg, Connaught Vandana Building Place, Connaught Place, Delhi-110001 Pan No.Aacct41228 (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2020-21 TDI Infracorp (India) Ltd. Vs. ADIT Upper Ground Floor 11, CPC Bengaluru Tolstoy Marg, Connaught Vandana Building Place, Connaught Place, Delhi-110001 PAN No.AACCT41228 (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the I…

TDI INFRASTRUCTURE LIMITED,DELHI vs. ADIT CPC , BENGALURU

The appeal of the assessee is dismissed

ITA 3713/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2020-21 Tdi Infrastructure Vs. Adit Limited D-92 Ground Floor Cpc Bengaluru Lajpat Nagar -1Delhi Pan No.Aaaci5799P (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 40Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2020-21 TDI INFRASTRUCTURE Vs. ADIT LIMITED D-92 Ground floor CPC Bengaluru Lajpat Nagar -1Delhi PAN No.AAACI5799P (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the Income Tax (Appeals) New Delhi [hereinafter referred to as “CIT…

TDI INFRATECH LIMITED,DELHI vs. ACIT CENTRAL CIRCLE-27, DELHI

The appeal of the assessee is dismissed

ITA 3712/DEL/2023[2019-20]Status: DisposedITAT Delhi06 Aug 2024AY 2019-20

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2019-20 Tdi Infratech Limited 10 Vs. Acit Shaheed Bhagat Singh Central Circle -27 Marg, New Delhi-110001 Delhi Pan No.Aabct3582A (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 40Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 TDI Infratech Limited 10 Vs. ACIT Shaheed Bhagat Singh Central Circle -27 Marg, New Delhi-110001 Delhi PAN No.AABCT3582A (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the Income Tax (Appeals) New Delhi [hereinafter refer…

M/S. BULK LIQUID SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 1/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Bulk Liquid Solutions Pvt. Ltd., Vs. The Deputy Commissioner of 31, Nadekerappa Ind. Estate, Income Tax, Andrahalli Main Road, Circle 1(1)(1), Hobli Yeshwanthpur, Bangalore. Bangalore – 560 091. PAN: AACCB 5632N APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 27.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(1), BANGALORE

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

ITA 2/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…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 : 2020-21 Bellur Hiriyaniah Sridhar Murthy, Vs. The Income Tax Officer, No.65, East Anjaneya Temple Ward 5(2)(1), Street, Basavangudi, Bangalore. Bangalore – 560 004. PAN: AIZPS 3972L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 26.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the…