Baby Memorial Hospital Ltd. v. ACIT

111 Taxmann.com 189Income Tax Appellate Tribunal2019#8871 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Issues it is cited on

retention money assessment order erroneous section 119 complete scrutiny limited scrutiny erroneous and prejudicial revenue expenditure escapement of income section 37(1)section 263 section 26 section 142

Judgments citing Baby Memorial Hospital Ltd. v. ACIT

M/S. SULTANPUR ZILLA SAHKARI BANK LTD.,,SULTANPUR vs. PR. COMMISSIONER OF INCOME TAX, FAIZABAD

In the result, the appeal of the assessee is dismissed

ITA 647/LKW/2019[2015-16]Status: DisposedITAT Lucknow30 Sept 2024AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.-2015-16 M/S Sultanpur Zilla Sahkari Bank Pr. Cit, Faizabad Ltd., Near Collectorate, Allahabad Vs. Road, Civil Lines, Sultanpur, U.P. Pan:Aanas6008C (Appellant) (Respondent) Assessee By: Sh. J.L. Yadav, Adv Revenue By: Sh. Mazhar Akram, Cit Dr Date Of Hearing: 21.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R

For Appellant: Sh. J.L. Yadav, AdvFor Respondent: Sh. Mazhar Akram, CIT DR

Section 143(3)Section 2(24)(x)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.-2015-16 M/s Sultanpur Zilla Sahkari Bank Pr. CIT, Faizabad Ltd., Near Collectorate, Allahabad vs. Road, Civil Lines, Sultanpur, U.P. PAN:AANAS6008C (Appellant) (Respondent) Assessee by: Sh. J.L. Yadav, Adv Revenue by: Sh. Mazhar Akram, CIT DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal against the order of Pr. CIT, under section 263 of the Income Tax Act, 1961…

PRAGATI POWER CORPORATION LTD,NEW DELHI vs. ACIT, CIRCLE 20(1), NEW DELHI

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

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…also relying upon following judgements:- Cooper cooperation (P) Ltd. vs DCIT (2016) 159 ITD 165 (ITAT- Pune) DCIT vs Maddi Lakshmaiah & Co. Ltd. (2017) 166 ITD 69 (Vizag) (ITAT-Vishakhapatnam) Baby Memorial Hospital Ltd. vs ACIT Circle-1(1), Kozhikode (2019) 111 Taxmann.com 189 (ITAT-Cochin) MFAR Hotels & Resorts Ltd. vs ACIT, Circle-1(1), Kochi (2019) 105 taxmann.com 335 (ITAT-Cochin) ACIT Circle-5(1) vs KEI Industries Ltd. (2020) 12 TMI 1190 (ITAT-Del) Hueco Electronics (1) Pvt. Ltd. vs DCIT Circle-11 2020 (2) TMI 419 (ITAT-Pune) Neuman & Esser Compressor Application Centre Pvt. Ltd. vs DCIT Circle-10, 2019 (6…

ABHIMANYU SAHU,BUXIPALLI vs. PCIT-1,, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 30/CTK/2022[2016-17]Status: HeardITAT Cuttack24 Mar 2023AY 2016-17

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Abhimanyu Sahu, Buxipalli, Abhimanyu Sahu, Buxipalli, Vs. Pr. Cit-1, Gopalpur On Sea. Gopalpur On Sea. Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aokps 4011 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.N.Dave, Ca P.N.Dave, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 24 /0 03/2023 Date Of Pronouncement : 24 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Against The Order Passed U/S 263 Of The Act 263 Of The Act Of The Ld Pr. Cit, Bhubaneswar-1 Dated Dated 10.3.2021 In Appeal No. Itba/Rev/ V/F/Rev5/2020-21/1031385941(1) For The Assessment Year For The Assessment Year 2016-17. 2. Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri Shri P.N.Dave, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue. M.K.Gautam, Ld Pr. Cit(Osd) Appeared For The Revenue.

For Appellant: Shri P.N.Dave, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Abhimanyu Sahu, Buxipalli, Abhimanyu Sahu, Buxipalli, Vs. Pr. CIT-1, Gopalpur on Sea. Gopalpur on Sea. Bhubaneswar Bhubaneswar PAN/GIR No. PAN/GIR No.AOKPS 4011 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.N.Dave, CA P.N.Dave, CA Revenue by : Shri M.K.Gautam…

KENDRAPARA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. PR.COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands allowed

ITA 163/CTK/2020[2015-16]Status: HeardITAT Cuttack30 Jan 2023AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.163/Ctk/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-Operative Vs Pr.Cit, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 30/01/2023 घोषणा की तारीख/Date Of Pronouncement : 30/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Dated 24.03.2020, Passed In Din & Order No.Itba/Com/F/17/2019-20/1026884702(1) For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Is Barred By 8 Days. The Assessee Through Its Secretary Has Filed An Application Dated 13.07.2020 Stating Therein Sufficient Reasons For Condonation Of Delay, To Which Ld. Cit-Dr Did Not Object. In View Of The Above, Delay Of 8 Days In Filing The Present Appeal Is Condoned & The Appeal Of The Assessee Is Heard Finally. 3. It Was Submitted By The Ld. Ar That The Original Assessment In The Case Of The Assessee Was Completed U/S.143(3) Of The Act On 20.11.2017. It Was The Submission That The Assessment Was A Limited Scrutiny

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 143(3)Section 14ASection 263Section 36(1)(viia)Section 40

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.163/CTK/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-operative Vs Pr.CIT, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 PAN No. :AAATK 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR…

NAGJI KESHAVJI RITA,MUMBAI vs. PR. CIT , MUMBAI

In the result, the appeal of the assessee is accordingly partly allowed

ITA 612/MUM/2021[2016-17]Status: DisposedITAT Mumbai19 Jan 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 115BSection 15BSection 263Section 68

…1 NagjiKeshavji Rita ITA 612/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) I.T.A. No. 612/Mum/2021 (Assessment Year 2016-17) NagjiKeshavji Rita vs Pr.CIT, Mumbai Room No.104, Devikrupa Room No.120, 1st Floor, S K Patil Lane, Dafftary Road KautilyaBhavan, C-41 to C-43, G Malad(East), Mumbai-400 097 Block AADPR47934H BandraKurla Complex, Bandra(E) Mumbai-400 051 APPELLANT RESPONDENT Assessee represented by ShriSurji D Chheda, CA Department represented by Shri Mahesh Akhade –CIT DR 01/01/2023 Da…

SISKHA 'O' ANUSANDHAN,BHUBANESWAR vs. CIT (EXEMPTION), , HYDERABAD

In the result, appeal of the assessee is allowed

ITA 91/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Dec 2022AY 2017-18

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.91/Ctk/2022 (ननधाारण वषा / Assessment Year :2017-2018) Siksha ‘O’ Anusandhan Vs Cit(Exemption), Hyderabad Plot No.224, Dharma Vihar, Khandagiri, Bhubaneswar Pan No. :Aabts 1525 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K.K.Bal, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 11Section 12ASection 143(3)Section 154Section 234CSection 263

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.91/CTK/2022 (ननधाारण वषा / Assessment Year :2017-2018) SIKSHA ‘O’ ANUSANDHAN Vs CIT(Exemption), Hyderabad Plot No.224, Dharma Vihar, Khandagiri, Bhubaneswar PAN No. :AABTS 1525 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri K.K.Bal, Advocate राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR सुनवाई…

HUBERGROUP INDIA PVT. LTD. (FORMERLY KNOWN AS MICRO INKS PVT. LTD.),VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

In the result, the appeal of the assessee is partly allowed

ITA 234/AHD/2016[2011-12]Status: DisposedITAT Surat15 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Huber Group India Pvt. Assistant Commissioner Of Ltd. (Formerly Known As Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 Pan : Aaach 7063 F Appellant / Assessee Respondent / Revenue

Section 144CSection 144C(5)Section 254(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) HUBER GROUP INDIA PVT. Assistant Commissioner of LTD. (formerly known as Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 PAN : AAACH 7063 F Appellant / assessee Respondent / Revenue Assessee by Shri A. Gopalakrishnan, CA/AR Revenue by Shri H.P.Meena, CIT–DR Date of hearing 08.06.2022 Date of pronouncement 15.06.2022 Order under section 254(…

NARENDRA SHARMA,DHOLPUR vs. PR.CIT, ALWAR

In the result, this appeal of the assessee is allowed

ITA 282/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Sept 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 282/Jp/2020 Assessment Year: 2015-16 Cuke Shri Narendra Sharma, P.C.I.T. 2 Opp. Midway, Gt Road, Vs. Alwar. Dholpur. Pan No.: Afipn 1992 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 28/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri P.C. Parwal Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 142(1)Section 143(3)Section 263Section 80C

…) 6. On the other hand, the ld CIT-DR has vehemently supported the order of the PCIT and also relied on the following case laws: (i) CIT Vs Smt. Saraswati Devi (1995) 212 ITR 445 (Raj) (ii) Baby Memorial Hospital Ltd. Vs ACIT, Circle 1(1), Kozhikode (2019) 111 Taxmann.com 189 (Cochin-Trib) 6 ITA 282/JP/2020_ Shri Narendra Sharma Vs PCIT 7. We have heard the ld. Counsels of both the parties and have perused the material placed on record. We have also deliberated upon the decisions cited in the orders passed by the authorities below as well as cited before us and we have also gone through the orders passed by…

AYUB ALI,CHURU vs. PCIT-3, JAIPUR

In the result, the appeal filed by the assessee is dismissed

ITA 262/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Feb 2021AY 2015-16

Bench: The Pcit On Which No Adverse Finding Was Given.”

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Mukesh Verma (CIT) a

Section 263Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 262/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Sh. Ayub Ali The Pr.CIT-3, Vs. Bus Stand Road, Jaipur. Ratangarh, Churu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPA1065 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Mukesh Verma (CIT) a lquokbZ dh r…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Section 14ASection 32(1)(iia)Section 43A

HUECO ELECTRONICS (I) PVT.LTD,(NOW KNOWN AS HITACHI AUTOMOTIVE SYSTEMS PUNE (I) PVT.LTD),,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of assessee is allowed

ITA 2/PUN/2017[2012-13]Status: DisposedITAT Pune20 Jan 2020AY 2012-13

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.02/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Alok Malviya

Section 143(3)Section 37(1)Section 43A

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.02/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Hueco Electronics (I) Pvt. Ltd. (Now known as Hitachi Automotive Systems Pune (I) Pvt. Ltd.,) Plot No.1, Survey No.19, Kondhwa Road, Yewlewadi, Pune – 411048 PAN : AABCH4660H .......अऩीऱाथी / Appellant बिाम / V/s. The Dy. Commissioner of Income Tax, Circle 11, Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Alok Ma…