Circle 1(1), Chennai v. Apollo Hospitals Enterprises Ltd.

25 Taxmann.com 223Reported decision2012#15502 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Judgments citing Circle 1(1), Chennai v. Apollo Hospitals Enterprises Ltd.

DCIT CENTRAL CIRCLE 3(1), CHENNAI vs. BGR ENERGY SYSTEMS LIMITED, CHENNAI

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 278/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Jul 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 The Deputy Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, No. 443, Anna Salai, Guna Complex, Central Circle 3(1), Teynampet, Chennai 600 018. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Ms. T. Sandhyaarti, Fca Department By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2023 घोषणा की तारीख /Date Of Pronouncement : 26.07.2023 आदेश /O R D E R Per Bench: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Consolidated Order Of The Ld. Commissioner Of Income

For Appellant: Ms. T. Sandhyaarti, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष…

DCIT CENTRAL CIRCLE 3(1), CHENNAI vs. BGR ENERGY SYSTEMS LIMITED, CHENNAI

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 277/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Jul 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 The Deputy Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, No. 443, Anna Salai, Guna Complex, Central Circle 3(1), Teynampet, Chennai 600 018. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Ms. T. Sandhyaarti, Fca Department By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2023 घोषणा की तारीख /Date Of Pronouncement : 26.07.2023 आदेश /O R D E R Per Bench: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Consolidated Order Of The Ld. Commissioner Of Income

For Appellant: Ms. T. Sandhyaarti, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष…

M/S BGR EERGY SYSTEMS LIMIED,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 222/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Jul 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 The Deputy Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, No. 443, Anna Salai, Guna Complex, Central Circle 3(1), Teynampet, Chennai 600 018. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Ms. T. Sandhyaarti, Fca Department By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2023 घोषणा की तारीख /Date Of Pronouncement : 26.07.2023 आदेश /O R D E R Per Bench: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Consolidated Order Of The Ld. Commissioner Of Income

For Appellant: Ms. T. Sandhyaarti, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष…

M/S BGR EERGY SYSTEMS LIMIED,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, the appeals filed by the assessee as well as Revenue are dismissed

ITA 221/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Jul 2023AY 2015-16

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 The Deputy Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, No. 443, Anna Salai, Guna Complex, Central Circle 3(1), Teynampet, Chennai 600 018. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Ms. T. Sandhyaarti, Fca Department By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2023 घोषणा की तारीख /Date Of Pronouncement : 26.07.2023 आदेश /O R D E R Per Bench: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Consolidated Order Of The Ld. Commissioner Of Income

For Appellant: Ms. T. Sandhyaarti, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष…

BGR ENERGY SYSTEMS LIMITED,CHENNAI vs. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIR 3(1), CHENNAI

In the result, both the appeals filed by the assessee are dismissed

ITA 72/CHNY/2021[2017-18]Status: DisposedITAT Chennai21 Sept 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.71 & 72/Chny/2021 िनधा"रण वष"/Assessment Year: 2016-17 & 2017-18 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of Corporate Office, Guna Complex, Income Tax, 433, Anna Salai, Teynampet, Central Circle 3(1), Chennai 600 018. Chennai. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Mrs. Sandhyaarti, T., F.C.A. ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 13.09.2022 घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 14.09.2020 Relevant To The Assessment Years 2016-17 & 2017-18. 2. Both The Appeals Filed By The Assessee Are Delayed By 130 Days In Filing The Appeal Before The Tribunal. By Filing A Petition For Condonation Of Delay In The Form Of An Affidavit Explaining The Reasons For The Delay Due To Outbreak Of Covid-19 & The Same Is Well Within The Extended Period

For Appellant: Mrs. Sandhyaarti, T., F.C.AFor Respondent: Shri G. Johnson, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.71 and 72/Chny/2021 िनधा"रण वष"/Assessment Year: 2016-17 & 2017-18 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of Corporate Office, Guna Complex, Income Tax, 433, Anna Salai, Teynampet, Central Circle 3(1), Chennai 600 018. Chennai. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by :…

BGR ENERGY SYSTEMS LIMITED,,CHENNAI vs. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIR 3(1), CHENNAI

In the result, both the appeals filed by the assessee are dismissed

ITA 71/CHNY/2021[2016-17]Status: DisposedITAT Chennai21 Sept 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.71 & 72/Chny/2021 िनधा"रण वष"/Assessment Year: 2016-17 & 2017-18 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of Corporate Office, Guna Complex, Income Tax, 433, Anna Salai, Teynampet, Central Circle 3(1), Chennai 600 018. Chennai. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Mrs. Sandhyaarti, T., F.C.A. ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 13.09.2022 घोषणा की तारीख /Date Of Pronouncement : 21.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 14.09.2020 Relevant To The Assessment Years 2016-17 & 2017-18. 2. Both The Appeals Filed By The Assessee Are Delayed By 130 Days In Filing The Appeal Before The Tribunal. By Filing A Petition For Condonation Of Delay In The Form Of An Affidavit Explaining The Reasons For The Delay Due To Outbreak Of Covid-19 & The Same Is Well Within The Extended Period

For Appellant: Mrs. Sandhyaarti, T., F.C.AFor Respondent: Shri G. Johnson, Addl. CIT
Section 37

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.71 and 72/Chny/2021 िनधा"रण वष"/Assessment Year: 2016-17 & 2017-18 M/s. BGR Energy Systems Limited, Vs. The Assistant Commissioner of Corporate Office, Guna Complex, Income Tax, 433, Anna Salai, Teynampet, Central Circle 3(1), Chennai 600 018. Chennai. [PAN:AABCG2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by :…

Circle 1(1), Chennai v. Apollo Hospitals Enterprises Ltd. (25 Taxmann.com 223) — Cited in 6 Judgments | BharatTax