Anand Poddar v. Assistant Commissioner of Income-tax, Circle

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Anand Poddar v. Assistant Commissioner of Income-tax, Circle

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 203/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 M/s. AU Small Finance Bank Ltd. cuke The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanja…

M/S ARENA ENTERPRISES ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , MUMBAI-17

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 862/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Arena Enterprise V. Pcit –Mumbai-17 Cts No. 20, Arena Space, Village Majas Room No. 120, 1St Floor Jvlr, Behind Majas Depot Kautilya Bhavan, C-41 To C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aanfa3473E (Appellant) (Respondent) Assessee Represented By : Ms. Mrugakshi Joshi Department Represented By : Shri Jagadish Jangid

Section 143(3)Section 24Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Arena Enterprise v. PCIT –Mumbai-17 CTS No. 20, Arena Space, Village MAJAS Room No. 120, 1st Floor JVLR, Behind MAJAS Depot Kautilya Bhavan, C-41 to C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AANFA3473E (Appellant) (Respondent) Assessee Represented by : Ms. Mrugakshi Joshi Department Represented by : Shri Jagadish Jangid Date of Hearing : 06.09.2022 Date of Pronouncement : 01.12.2022 O R D…

HI-ROCK CONSTRUCTION CO.,MUMBAI vs. PR. CIT - 32 , MUMBAI

In the result, appeal of the assessee is allowed

ITA 4327/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhm/S Hi Rock Construction Co. Pr. Cit -32 C-11, 2Nd Floor, 903, A, Gurukul Tower, Cst No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, Pan: Aaffh6403B Mumbai. Appellant Respondent

For Appellant: Shri Vipul Joshi with Shri Shubham Rathi (AR)For Respondent: Shri B. Srinivas (CIT-DR)

Section 143Section 143(3)Section 254(1)Section 263Section 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER M/s Hi Rock Construction Co. Pr. CIT -32 C-11, 2nd Floor, 903, A, Gurukul Tower, CST No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, PAN: AAFFH6403B Mumbai. Appellant Respondent Appellant by : Shri Vipul Joshi with Shri Shubham Rathi (AR) Respondent by : Shri B. Srinivas (CIT-DR) Date of Hearing : 13.12.2019 Date of Pronouncement : 18.12.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

RIVERBANK DEVELOPERS PVT. LTD.,KOLKATA vs. CIT -4, KOLKATA, KOLKATA

In the result, the appeal is allowed

ITA 1329/KOL/2016[2011-2012]Status: DisposedITAT Kolkata31 Mar 2017AY 2011-2012

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 142(1)Section 143(3)Section 263

…1 Riverbank Developers P. Ltd. AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM] I.TA No. 1329/Kol/2016 Assessment Year: 2011-12 Riverbank Developers Pvt Ltd Vs. Commissioner of Income-tax , (PAN: AADCR7997K) Kolkata - 4. Appellant Respondent Date of Hearing 07.02.2017 Date of Pronouncement 31.03.2017 For the Appellant Shri D.S. Damle, FCA & Shri Akkal Dudhwewala, ACA For the Respondent Shri Anand Baiwar, CIT, DR ORDER Per Shri A.T.Varkey, JM This appeal is filed by the assessee against the order passed by the Principal Commissioner o…