Ask Me Lab Con Services Ltd. v. Income Tax Officer

2019 SCC OnLine GUJ 1094Reported decision2019#15247 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 14bsection 6(3)section 80jjsection 38section 43(b)section 40a(7)section 80jjasection 80jjaasection 80jdoctrine of mergersection 199permanent account number

Judgments citing Ask Me Lab Con Services Ltd. v. Income Tax Officer

Drishti Lifesaving Pvt. Ltd, Mumbai vs. Centralised Processing Centre, Bengaluru

In the result, all the grounds of appeal of the assessee are dismissed

ITA 1076/MUM/2022[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Drishti Lifesaving Pvt. Ltd. Top Floor, Mehta, Mahal, Cpc, 15, Mathew Road, Vs. Benaluru-560600 Opera House, Mumbai-400 004 (Appellant) (Respondent) Pan No. Aafcd0528C

For Appellant: Dr. K. Shivaram, &For Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM Drishti Lifesaving Pvt. Ltd. Top Floor, Mehta, Mahal, CPC, 15, Mathew Road, Vs. Benaluru-560600 Opera House, Mumbai-400 004 (Appellant) (Respondent) PAN No. AAFCD0528C Assessee by : Dr. K. Shivaram, & Ms. Neelam Jadhav, ARs Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 11.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 1076/Mum/2022 is filed by the Drishti Lifesaving Pvt. Ltd. Mumbai (assessee /appellant) against the appella…

Mindcrest (India) Pvt. Ltd, Mumbai vs. Asst Dir Income Tax CPC, Mumbai

In the result, appeal of the assessee is dismissed

ITA 1430/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Mindcrest (India) Pvt. Ltd. Acit, Cpc 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) Pan No. Aaccm5872D

For Appellant: Mr. Sarla Agarwal, ARFor Respondent: Shri Ashok Kumar Ambastha, DR
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM Mindcrest (India) Pvt. Ltd. ACIT, CPC 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) PAN No. AACCM5872D Assessee by : Mr. Sarla Agarwal, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assesee Mindcrest (India) Pvt. Ltd. („the assessee/appellant‟) for assessment year 2019-20 against the appellate order passed b…

Calibehr Business Support Services Pvt Ltd., Mumbai vs. Asst Director of Income Tax, CPC/ Asst Comm of Income Tax Circle-1(2)(1), Bangalor

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 257/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Jun 2023AY 2019-20

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR
Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai-400020 (Appellant) (Respondent) PAN No. AADCP9748A Assessee by : Shri. Nitesh Joshi, AR Revenue by : Ms. Agnes P. Thomas, DR Date of hearing: 12.06.2023 26.06.2023 Date of pronounceme…

Calibehr Business Support Services Pvt Ltd., Mumbai vs. Asst Director of Income Tax, CPC/ Asst Comm of Income Tax Circle-1(2)(1), Bangalor

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 256/MUM/2023[2020-21]Status: DisposedITAT Mumbai26 Jun 2023AY 2020-21

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR
Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai-400020 (Appellant) (Respondent) PAN No. AADCP9748A Assessee by : Shri. Nitesh Joshi, AR Revenue by : Ms. Agnes P. Thomas, DR Date of hearing: 12.06.2023 26.06.2023 Date of pronounceme…

Calibehr Business Support Services Private Limited, Mumbai vs. Assessing Officer, National E-Assessement Centre, Delhi

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 3227/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Jun 2023AY 2018-19

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR
Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai-400020 (Appellant) (Respondent) PAN No. AADCP9748A Assessee by : Shri. Nitesh Joshi, AR Revenue by : Ms. Agnes P. Thomas, DR Date of hearing: 12.06.2023 26.06.2023 Date of pronounceme…

Sterling Motors, Mumbai vs. ACIT Circle 17(3), Mumbai

ITA 1/MUM/2022[2018-196]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-196

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Rayan Saldhana, A.RFor Respondent: Shri Hiren M. Bhatt, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Sterling Motors, ACIT, Circle 17(3), 46-A, Veetrag Chamber, Room No.137, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai – 400 011 Churchgate, Mumbai – 400 020 PAN: AACFS4513L (Appellant) (Respondent) Present for: Assessee by : Shri Rayan Saldhana, A.R. Revenue by : Shri Hiren M. Bhatt, D.R. Date of Hearing : 29 . 05 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: T…

Ask Me Lab Con Services Ltd. v. Income Tax Officer (2019 SCC OnLine GUJ 1094) — Cited in 6 Judgments | BharatTax