Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

88 Taxmann.com 202Supreme Court of India2017#2158 most cited

What is Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. authority for?

Arbitration proceedings cannot be initiated or continued after a moratorium under section 14(1)(a) of the Insolvency and Bankruptcy Code, 2016 (IBC) has come into effect.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. · section 14 · section 14(1)(a) · IBC 2016 · moratorium · arbitration proceedings · corporate debtor

Sections most often in play

Section 14Section 238Section 143(3)Section 153CSection 139(1)Section 234ASection 234BSection 234C

Issues it is cited on

section 178(6)section 14(1)(a)section 178section 14(1)section 238section 31(1)section 33(5)section 31section 33section 17section 52section 5(1)

Judgments citing Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

ACIT, NEW DELHI vs. M/S. GRAND VENEZIA COMMERCIAL TOWERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is dismissed and appeal of the revenue is dismissed

ITA 486/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Grand Venezia Commercial Vs. Acit, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcg5999A

For Appellant: Shri Vikash Jain, AdvFor Respondent: Ms. Namita Khurana, CIT-DR (on rotational duty)
Section 14Section 14(1)(a)Section 153CSection 238

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. Grand Venezia commercial Vs. ACIT, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCG5999A ITA Nos. 486/Del/2017 (Assessment Year: 2012-13) ACIT, Vs. M/s. Grand Venezia commercial Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCG5999A Assessee by : Shri Vikash Jain, Adv Revenue by: Ms. Namita Khurana, CIT-DR (on rotational duty) Date of Hearing 03/07/2025 D…

GRAND VENEZIA COMMERCIAL TOWERS PVT. LTD.,NEW DELHI vs. ACIT(CENTRAL CIRCLE)- 2, NEW DELHI

In the result, the appeal of the assessee is dismissed and appeal of the revenue is dismissed

ITA 3817/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Grand Venezia Commercial Vs. Acit, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcg5999A

For Appellant: Shri Vikash Jain, AdvFor Respondent: Ms. Namita Khurana, CIT-DR (on rotational duty)
Section 14Section 14(1)(a)Section 153CSection 238

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. Grand Venezia commercial Vs. ACIT, Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCG5999A ITA Nos. 486/Del/2017 (Assessment Year: 2012-13) ACIT, Vs. M/s. Grand Venezia commercial Towers Pvt. Ltd, Central Circle-2, 28, Raja Garden, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCG5999A Assessee by : Shri Vikash Jain, Adv Revenue by: Ms. Namita Khurana, CIT-DR (on rotational duty) Date of Hearing 03/07/2025 D…

SUPERMAX PERSONAL CARE P. LTD.,THANE vs. DY CIT -3(4), MUMBAI

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

ITA 687/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Feb 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal & Shri Gagan Goyal

For Appellant: Shri Subhash Gupta & Shri AjinkyaFor Respondent: Shri Rajesh Kumar Yadav, Ld. DR
Section 250Section 32(1)Section 32(1)(iia)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 687/Mum/2021 (A.Y. 2016-17) 2. ITA No. 544/Mum/2022 (A.Y. 2017-18) & 3. ITA No. 2331/Mum/2022 (A.Y. 2018-19) Supermax Personal Care Pvt. Ltd., Wagle Estate, PO-LBS Marg, Thane (West), Maharashtra-400 604 PAN – AAOCS7144Q ...... Appellant Vs. DCIT – 3 (4), World Trade Centre, 29th Floor, Cuffe Parade, Mumbai-400 005 ..... Respondent Appellant by : Shri Subhash Gupta & Shri Ajinkya Kurdukar, Ld. ARs Respondent by : Shri Rajesh Kumar Yadav, Ld. DR Date o…

D.C.I.T.,CIRCLE-11(1), KOLKATA vs. KILBURN CHEMICALS LIMITED , KOLKATA

In the result, appeal filed by the Revenue is dismissed

ITA 230/KOL/2020[2006-07]Status: DisposedITAT Kolkata28 Feb 2023AY 2006-07

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2006-07

For Appellant: Shri Vijay Kumar, Addl. CITFor Respondent: N o n e
Section 14Section 143(3)Section 16Section 178(6)Section 238Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Kilburn Chemicals Limited Income Tax, Circle-11(1), 16th Floor, Shantiniketan, 8, Kolkata. Vs Camac Street, Kolkata- 700017. (PAN:AAACK1427A) (Appellant) (Respondent) Present for: Appellant by : Shri Vijay Kumar, Addl. CIT Respondent by : N o n e Date of Hearing : 26.12.2022 Date of Pronouncement : 28.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of Ld. CIT(A)-4,…

DCIT CEN CIR 5(2), MUMBAI vs. SATRA PROPERTIES (INDIA) LTD, MUMBAI

ITA 4796/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3812/Mum./2017 (Assessment Year : 2011–12) M/s. Satra Properties (India) Ltd. Dev Plaza, 2nd Floor, Opp. Andheri Fire Station ……………. Appellant S.V. Road, Andheri (West) Mumbai 400 058 PAN AAACE1835C v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–33, Mumbai ITA no.4796/Mum./2017 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–5(2), Mumbai v/s M/s. Satra Properties (India) Ltd. Dev Plaza, 2nd…

SATRA PROPERTIES (INDIA) LTD,MUMBAI vs. DCIT CEN CIR 5(2), MUMBAI

ITA 3812/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3812/Mum./2017 (Assessment Year : 2011–12) M/s. Satra Properties (India) Ltd. Dev Plaza, 2nd Floor, Opp. Andheri Fire Station ……………. Appellant S.V. Road, Andheri (West) Mumbai 400 058 PAN AAACE1835C v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–33, Mumbai ITA no.4796/Mum./2017 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–5(2), Mumbai v/s M/s. Satra Properties (India) Ltd. Dev Plaza, 2nd…

VASAN HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ACIT,CC-2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 266/CHNY/2021[2016-17]Status: FixedITAT Chennai28 Nov 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE PRIVATE LIMITED ,CHENNAI vs. ACIT-CC 2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 265/CHNY/2021[AACCV7028E]Status: FixedITAT Chennai28 Nov 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE PRIVATE LIMITED,CHENNAI vs. ACIT, CC-2(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 264/CHNY/2021[2014-15]Status: FixedITAT Chennai28 Nov 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 263/CHNY/2021[2013-14]Status: FixedITAT Chennai28 Nov 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 262/CHNY/2021[2012-13]Status: DisposedITAT Chennai28 Nov 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 261/CHNY/2021[2011-12]Status: DisposedITAT Chennai28 Nov 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

VASAN HEALTH CARE P LTD,CHENNAI vs. CIT(A)-18, CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 260/CHNY/2021[2010-11]Status: DisposedITAT Chennai28 Nov 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

TRADE LINE ENTERPRISES PVT LTD,CHENNAI vs. ACIT, CORP CIR-3(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3534/CHNY/2018[2015-16]Status: DisposedITAT Chennai26 Oct 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/s. Trade Line Enterprises Pvt. Ltd. ACIT बनाम/ No.8, L and M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-5…

TRADE LINE ENTERPRISES PVT LTD,CHENNAI vs. ACIT, CORP CIR-3(1), CHENNAI

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3339/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Oct 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/s. Trade Line Enterprises Pvt. Ltd. ACIT बनाम/ No.8, L and M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-5…

DCIT 15(3)(1), MUMBAI vs. RELIANCE TELECOM LTD., NAVI MUMBAI

In the result, the appeal of the assessee and revenue are dismissed

ITA 2669/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 Oct 2022AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dy. Commissioner Of Vs. M/S Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1St Floor, Room No. 451, 4 Th Floor, Dakc, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner Of “Bhq”, Block, 2Nd Floor, Income Tax 15(3)(1) Dhirubhai Ambani Aayakar Bhavan, Knowledge City, Maharshi Karve Road, Navi Mumbai – 400710 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant

For Appellant: Amit KhatiwalaFor Respondent: Ajay Chandra
Section 14Section 14(1)(a)Section 31(1)Section 33

…ITA No.2669 &1193/Mum/2016 A.Y.2008-09 1 The DCIT15(3)(1) Vs. M/s Reliance Telecom Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Dy. Commissioner of Vs. M/s Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1st Floor, Room No. 451, 4 th Floor, DAKC, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACR2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner of “BHQ”, Block, 2nd Floor, Income Tax 15(3)(1) Dh…

RELIANCE TELECOM LTD,NAVI MUMBAI vs. DCIT 3(3), MUMBAI

In the result, the appeal of the assessee and revenue are dismissed

ITA 1193/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 Oct 2022AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dy. Commissioner Of Vs. M/S Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1St Floor, Room No. 451, 4 Th Floor, Dakc, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner Of “Bhq”, Block, 2Nd Floor, Income Tax 15(3)(1) Dhirubhai Ambani Aayakar Bhavan, Knowledge City, Maharshi Karve Road, Navi Mumbai – 400710 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant

For Appellant: Amit KhatiwalaFor Respondent: Ajay Chandra
Section 14Section 14(1)(a)Section 31(1)Section 33

…ITA No.2669 &1193/Mum/2016 A.Y.2008-09 1 The DCIT15(3)(1) Vs. M/s Reliance Telecom Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER The Dy. Commissioner of Vs. M/s Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1st Floor, Room No. 451, 4 th Floor, DAKC, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACR2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner of “BHQ”, Block, 2nd Floor, Income Tax 15(3)(1) Dh…

VIDEOCON OIL VENTURES LTD,MUMBAI vs. INCOME TAX OFFICER RANGE 3(3)(4), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 5880/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Sept 2022AY 2014-15

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.5880/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2014-15) M/S. Videocon Oil Ventures बिधम/ Ito, Range-3(3)(4) Ltd Aayakar Bhavan, M. K. Vs. 171-C, Mittal Court, Road, Mumbai-400020. Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcv1810B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Ms. Vatsalaa Jha (Dr) सुनवाई की तारीख / Date Of Hearing: 10/08/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Assessing Officer (Hereinafter “Ao”) Dated 17.09.2018 Passed U/S 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, It Is Noted That Despite The Appeal Being Fixed Before This Tribunal For Hearing Several Times, The Assessee Is Not Represented By Their Authorized Representative Even Though Notices Has Been Sent To Them Informing About The Hearing. So We Are Inclined To Dispose Of The Appeal Filed In The Year 2018. 3. The Ld. Dr Brought To Our Notice About A Correspondence From The Assessee From Perusal Of Which It Transpires That Against The Assessee Company M/S Vovl Ltd (Formerly Known As Videocon Oil Venture Ltd) (“Corporate Debtor”) Cirp Proceedings [I.E. Corporate Insolvency Resolution Process] As Per The Insolvency & Bankruptcy

For Appellant: NoneFor Respondent: Ms. Vatsalaa Jha (DR)
Section 10Section 14Section 143(3)Section 144C(13)Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.5880/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2014-15) M/s. Videocon Oil Ventures बिधम/ ITO, Range-3(3)(4) Ltd Aayakar Bhavan, M. K. Vs. 171-C, Mittal Court, Road, Mumbai-400020. Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AADCV1810B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Ms. Vatsalaa Jha (DR) सुनवाई की तारीख / Date of Hearing: 10/08/2022 घोषणा की तारीख /Date of Pronouncement: 02/09/2022 आदेश / O R D E…

DCIT (TDS) 2(1), MUMBAI vs. RELIANCE COMMUNICATIONS INFRASRUCTURE LTD, NAVI MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 2988/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Aug 2022AY 2012-13
Section 14Section 14(1)(a)Section 201Section 201(1)Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Reliance Communications Income Tax (TDS)-2(1) Infrastructure Ltd., Room No.615, 6th Floor “H” Block, 1st Floor 1st Smt. K.G. Mittal Ayurvedic Wing, Dhirubhai Ambani Hospital Bldg., Knowledge City, Charni Road (W) Thane Belapur Road Mumbai – 400 002 Navi Mumbai – 400 710 PAN/GIR No.AACCS2157H (Appellant) .. (Respondent) Assessee by Shri Amit Khariwala Revenue by Shri T. Shankar Date of Hearing 17/08/2022 Date of Pronouncement 17/08/2022 आदेश / O…

DCIT (TDS) 2(1), MUMBAI vs. RELIANCE COMMUNICATIONS INFRASRUCTURE LTD, NAVI MUMBAI

In the result, appeals of the Revenue are dismissed

ITA 2987/MUM/2017[2011-12]Status: DisposedITAT Mumbai17 Aug 2022AY 2011-12
Section 14Section 14(1)(a)Section 201Section 201(1)Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Dy. Commissioner of Vs. M/s. Reliance Communications Income Tax (TDS)-2(1) Infrastructure Ltd., Room No.615, 6th Floor “H” Block, 1st Floor 1st Smt. K.G. Mittal Ayurvedic Wing, Dhirubhai Ambani Hospital Bldg., Knowledge City, Charni Road (W) Thane Belapur Road Mumbai – 400 002 Navi Mumbai – 400 710 PAN/GIR No.AACCS2157H (Appellant) .. (Respondent) Assessee by Shri Amit Khariwala Revenue by Shri T. Shankar Date of Hearing 17/08/2022 Date of Pronouncement 17/08/2022 आदेश / O…

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