Aprameya Engineering Ltd. v. ITO

164 Taxmann.com 740Income Tax Appellate Tribunal2024#7427 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(1)Section 115BAASection 139(1)Section 119(2)(b)Section 139(4)Section 154Section 250Section 115JB

Issues it is cited on

section 115baasection 80j(6a)section 80lasection 80lsection 115basection 80jjasection 80jjaasection 119(2)section 72section 119(2)(b)domestic companysection 139(4)

Judgments citing Aprameya Engineering Ltd. v. ITO

RAJGOR AGRO LIMITED,AHMEDABAD vs. ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

ITA 2105/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2024-25

Bench: Addl./Joint Cit(A), Who Has Confirmed The Disallowance On The Ground That The Assessee Opted For New Tax Regime Under Section 115Baa Of The Act & Filed Form No. 10-Ic On 28.12.2024. Since Both The Return Of Income & Form No. 10-Ic Have Been Filed Belatedly, The Addl./Joint Cit(A) Dismissed The Assessee’S Appeal.

Section 10BSection 10B(5)Section 115BSection 139(1)Section 143(1)Section 72

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2105/Ahd/2025 Assessment Year: 2024-25 Rajgor Agro Limited The ITO 1118, Fortune Business Hub, Ward-7(2)(1), Near Satyamev Elysiym, Sola, Vs Ahmedabad Ahmedabad-380060 Gujarat PAN: AAMCR0598R (Appellant) (Respondent) Assessee Represented: Shri Parin Shah, CA Revenue Represented: Shri Rameshwar P Meena, Sr. D.R. Date of hearing : 18-03-2026 Date of pronouncement : 07-04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the…

ELECTRONFAB ENGINEERING PVT LTD,SEEPZ SEZ MUMBAI vs. INCOME TAX OFFICER, MUMBAI

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

ITA 4828/MUM/2025[2024-25]Status: DisposedITAT Mumbai16 Mar 2026AY 2024-25
For Appellant: Shri Nishit Gandhi, Advocate (virtually appear) & Mrs. Usha DalalFor Respondent: Shri Himanshu Joshi (Sr. DR)
Section 115BSection 115JSection 139(5)Section 143(1)Section 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\n\nITA No.4828/Mum/2025\n(Assessment year: 2024-25)\n\n\nElectronfab Engineering Pvt\nLtd.\nUnit No.33, SDF-II, SEEPZ-SEZ,\nAndheri-East, Mumbai-400096\nPAN:AAACE0300J\nAPPELLANT\nvs\nCPC/ITO\nRESPONDENT\n\nAssessee by: Shri Nishit Gandhi, Advocate (virtually appear) & Mrs. Usha Dalal\nRespondent by: Shri Himanshu Joshi (Sr. DR)\n\nDate of hearing\nDate of pronouncement\n\n:\n:\n13/02/2026\n16/03/2026\n\nPer: Anikesh Banerjee (JM):\nORDER\…

SUPERTECH EV LIMITED,JHAJJAR vs. ITO EXEMPTION WARD, ROHTAK

In the result the appeal of the assessee is allowed

ITA 6603/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2024-25 Supertech Ev Limited Vs. Adit, Cpc, Bengaluru/ Ito Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 Pan No.Abjcs1671E (Appellant) (Respondent)

Section 115BSection 143(1)Section 154Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2024-25 Supertech EV Limited Vs. ADIT, CPC, Bengaluru/ ITO Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 PAN No.ABJCS1671E (APPELLANT) (RESPONDENT) Appellant by Sh. Saurav Rohtagi, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 24/02/2026 Date of Pronouncement: 11/03/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commis…

VASHISHTHA LUXURY FASHION LIMITED,MUMBAI vs. DEPUTY DIRECTOR OF INCOME-TAX, CENTRALISED PROCESSING CENTER, BENGALURU,

In the result, appeal filed by the assessee is hereby allowed

ITA 1665/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Jan 2026AY 2023-24

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Manish Agarwal(virtually appeared)For Respondent: Shri Annavaram Kosuri, Sr. DR
Section 115BSection 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Vashishtha Luxury Fashion Limited Deputy Director of Income Tax/ITO Unit No. 307-308-309, Sun Industrial Ward 8(3)(1), Mumbai Estate, Summill Compound, Lower Vs. Parel – 400013. PAN/GIR No. AAICV9666Q (Appellant) : (Respondent) Assessee by : Shri Manish Agarwal(virtually appeared) Respondent by : Shri Annavaram Kosuri, Sr. DR Date of Hearing : 17.10.2025 : 12.01.2026 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the…

MARELLI (INDIA) PRIVATE LIMITED,GURUGRAM vs. DEPUTY COMMISSIONAR OF INCOME-TAX, CIRCLE 16(1), NEW DELHI

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

ITA 1136/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Nov 2025AY 2020-21

Bench: Sh. Sudhir Kumar & Sh.Manish Agarwalassessment Year: 2020-21 Marelli (India) Private Limited Vs Deputy Commissioner Of 5Th Floor, Tower 8, Candor Income Tax, Circle 16(1) Teachspace,One Reality Project Cr Building, Delhi It/Ites Sez Village Tikri Sector 48 Gurugram Haryana-122018 Pan No. Aagcm2620K (Appellant) (Respondent)

Section 115BSection 139(1)Section 143(1)Section 234BSection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH.MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Marelli (India) Private Limited Vs Deputy Commissioner of 5th Floor, Tower 8, Candor Income Tax, Circle 16(1) Teachspace,one reality Project CR Building, Delhi IT/ITES Sez Village Tikri Sector 48 Gurugram Haryana-122018 Pan No. AAGCM2620K (APPELLANT) (RESPONDENT) Appellants by Sh.Aditya Vohra, Advocate Sh. Arpit Goyal, CA Respondent by Sh. Ankush Kalra, Sr. DR. Date of hearing: 27/10/2025 Date of Pronouncement: 19/11/2025 ORDER PER SUD…

STAUBLI TEC SYSTEMS INDIA PRIVATE LIMITED,MUMBAI vs. INCOME-TAX OFFICER, WARD 11(2)(1), MUMBAI

In the result, grounds of appeal

ITA 3968/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Smt Renu Jauhri(Physical Hearing) Staubli Tec Systems India Private Ito Ward-11(2)(1), Limited, Khata No. 2782, Site No. 7, Vs 4Th Floor, Aayakar Bhawan, Pid No.-003, W0487-2, Yelahanka, M.K. Road, New Town Bangalore, Karnataka Mumbai-400020, [Pan: Aarcs 0744 D] Appellant / Assessee Respondent / Revenue

Section 11Section 115BSection 154Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Staubli Tec Systems India Private ITO Ward-11(2)(1), Limited, Khata No. 2782, Site No. 7, Vs 4th Floor, Aayakar Bhawan, PID No.-003, W0487-2, Yelahanka, M.K. Road, New Town Bangalore, Karnataka Mumbai-400020, [PAN: AARCS 0744 D] Appellant / Assessee Respondent / Revenue Assessee by Shri Ketan Ved with Abdulkadir Jawadwala Advocates Revenue by Shri Swapnil Choudhary, Sr. DR Date of Institution 08.08.2024 Date of hearing 30.09.2025 Date of pronouncement 31.10.2025…

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 432/HYD/2025[2021-22]Status: DisposedITAT Hyderabad08 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Dr.Sachin Kumar, SR-AR
Section 143(1)Section 80I

…248 ITR 199 (Mad) i) Hon'ble Bombay High Court in the case of CIT vs. Shivanand Electronics (1994) 209 ITR 63 (Bom.) j) CIT-1 vs. M/s. AKS Alloys (P) Ltd 18 Taxmann.com 25 (Mad) k) ITAT Ahmedabad Bench of the Tribunal in the case of Aprameya Engg. Ltd vs. ITO 164 Taxmann.com 740 l) ITAT Ahmedabad Bench of the Tribunal in the case of Dy. CIT vs. Croygas Equipments (P) Ltd in ITA No.415/Ahd/2020 dated 16.06.2023 m) ITAT Nagpur Bench of the Tribunal in the case of Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit vs. ITO (2023) 147 Taxmann.com 449 ITA No.432/Hyd/2025 9 9. Relying on the above decisions,…

KN SUPPORT SERVICES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of the assessee is allowed

ITA 5774/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkn Support Services Pvt.Ltd., Dcit, 30Th Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. Pan-Aajck0720B (Appellant) (Respondent)

Section 115Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER KN Support Services Pvt.Ltd., DCIT, 30TH Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. PAN-AAJCK0720B (Appellant) (Respondent) Assessee by Shri Ravi Sharma, Adv., Shri Kshitze Bansal, AR & Ms. Kashish Gupta, AR Department by Sh. Om Parkash, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed b…

KWORKS TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of assessee is allowed

ITA 5773/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkworks Technologies Private Dcit, Limited, 30Th Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. Pan-Aajck0865H (Appellant) (Respondent)

Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Kworks Technologies Private DCIT, Limited, 30TH Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. PAN-AAJCK0865H (Appellant) (Respondent) Assessee by Shri Ravi Sharma, Adv., Shri Kshitze Bansal, AR & Ms. Kashish Gupta, AR Department by Sh. Om Parkash, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is…

RAMESH SHANKARRAO WAGH,WAKAD,PUNE vs. JURISDICTIONAL OFFICER, PUNE

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

ITA 1466/PUN/2025[2020-2021]Status: DisposedITAT Pune23 Jul 2025AY 2020-2021

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1466/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Ramesh Shankarrao Wagh, V Jurisdictional Officer, Rohan Tarang, Wakar B.O., S Pune. Pune – 411057. Maharashtra. Pan: Aabpw3867A Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 23/07/2025

Section 115BSection 143(1)Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1466/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Ramesh Shankarrao Wagh, V Jurisdictional Officer, Rohan Tarang, Wakar B.O., s Pune. Pune – 411057. Maharashtra. PAN: AABPW3867A Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Sandeep P Sathe – JCIT(DR) Date of hearing 17/07/2025 Date of pronouncement 23/07/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, A…

MORNI SAREES PRIVATE LIMITED,INDORE vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed”

ITA 910/IND/2024[2021-22]Status: DisposedITAT Indore07 Jul 2025AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 143(1)Section 154Section 246ASection 250Section 253Section 36Section 43B

…ITR filed on 24.01.2022 and Form 3CA-3CD on 07.01.2023 page 40-41 of Paper Book-II. Hence his prayer for relief be considered sympathetically. Reliance was placed on the order of ITAT, Ahmedabad Bench in case of Aprameya Eng. Ltd V/s ITO reported in (2024) 164 Taxmann.com 740 (Ahmedabad-Trib.) in para 8.2 was relied upon. It was submitted that it is substantially proved that the benefit of Section 115BAA of the Act was claimed and that the substantial benefit should not be denied due to procedural matters or delay if any. 3.3 Per contra the Ld. DR appearing for and on behalf of the Revenue contended that the…

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

G4S SECURE SOLUTIONS (INDIA) PRIVATE LIMITED,WEST DELHI, INDIA vs. CENTRAL PROCESSING CENTER , BANGALORE

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR
Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 G4S Secure Solutions (India) Vs CPC, Private Limited, Bengaluru. 9th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi SO (168), Gurugram, Haryana – 122 102. PAN: AAACG1625Q (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Ms Ananya Kapoor, & Shri Shivam Yadav, Advocates Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 12.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER VIMAL KUMAR, JM: The appeal by the appe…

GENERAL INDUSTRIAL CONTROS LTD.,PUNE vs. DCIT CIRCLE 8, PUNE, PUNE

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

ITA 38/PUN/2025[2021-22]Status: DisposedITAT Pune25 Apr 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.38/PUN/2025 िनधा"रण वष" / Assessment Year: 2021-22 General Industrial Controls Pvt. V The DCIT, Ltd., s Circle-8, Pune. T-107, MIDC, Pune City, Pune, Bhosari I.E.S.O. Maharashtra – 411026. PAN: AAACG6241J Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 23/04/2025 Date of pronouncement 25/04/2025 आदेश/ ORDER PER DR. DIPA…

BANSAL CORELAM PVT LTD.,NEW DELHI vs. ITO WARD-32(3), NEW DELHI

Accordingly, the grounds raised by the assessee are allowed

ITA 1856/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Nov 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshbansal Corelam Pvt. Ltd Vs. Ito, C-167, Mp Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) Pan:Aadcb7341M

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Poojan Rana, Sr. DR
Section 10BSection 10B(5)Section 115BSection 139(1)Section 139(4)Section 143(1)Section 72

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Bansal Corelam Pvt. Ltd Vs. ITO, C-167, MP Enclave, Maurya Ward-32(3), Enclave, Pitampura, New New Delhi Delhi (Appellant) (Respondent) PAN:AADCB7341M Assessee by : Shri Gurjeet Singh, CA Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 18/11/2024 Date of pronouncement 26/11/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.1856/Del/2023 for AY 2021-22, arises out of 1. the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter refe…