CIT, Central Circle v. American Data Solutions India (P.) Ltd.

45 Taxmann.com 379High Court2014#3424 most cited

What is CIT, Central Circle v. American Data Solutions India (P.) Ltd. authority for?

Double Taxation Avoidance Agreements (DTAA) override the provisions of the Income Tax Act to the extent they are more beneficial to a taxpayer, as per Section 90(2) of the Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs American Data Solutions India (P.) Ltd · Section 90(2) · DTAA · Income Tax Act · beneficial provisions · override provisions · tax treaty

Sections most often in play

Section 90Section 139(1)Section 1961Section 143(1)Section 154Section 90ASection 10A(5)Section 10B(5)

Issues it is cited on

section 295section 90aazadi bachao andolansection 91section 90(2)foreign tax creditsection 80acsection 139(5)section 80atax treatysection 90section 29

Judgments citing CIT, Central Circle v. American Data Solutions India (P.) Ltd.

SHIPIJ RATHORE,INDORE vs. INCOME TAX OFFICER 1(2), INDORE

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

ITA 557/IND/2025[2021-2022]Status: DisposedITAT Indore19 Feb 2026AY 2021-2022

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

Section 143(1)Section 154Section 90

…## आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** #### **BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER** ## **ITA No.557/Ind/2025** **Assessment Year:2021-22** | Shipij<br>Rathore,<br>126,<br>Swami<br>Dayanand<br>Nagar,<br>Indore | | बनाम/<br>Vs. | ITO<br>1(2)<br>Indore | |---------------------------------------------------------------------|----------------------------------------|--------------|-----------------------| | (Assessee/Appellant)…

PUNEET KHANNA,DELHI vs. ITO WARD 3(1), GURGAON

In the result, the appeal is allowed

ITA 3046/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Sept 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Shri Puneet Khanna Vs. Income Tax officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon PAN: AAJPK7067L Appellant Respondent Assessee by Sh. R. R. Gupta, CA Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the assessee for Assessment Year2020-21, challenging the respective order passed by the Commissioner of Income Tax (Appeals)/ADDL/JCIT…

DHRITIMAN ROY,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BENGALURU

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

ITA 542/BANG/2025[2019-20]Status: DisposedITAT Bangalore11 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri S.P. Chidambaram, ARFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 139(1)Section 139(5)Section 143(1)Section 234CSection 250Section 90

…ITA No.542/Bang/2025 Shri Dhritiman Roy IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 542/ Bang /2025 Assessment Year : 2019-20 Shri Dhritiman Roy 1989, Mcechs Layout 2nd Phase, 2nd Cross Income Tax Officer Dr. SRK Nagar, Ward – 4(2)(1) Vs. Bangalore – 560064 Bangalore Karnataka PAN NO : BPDPR5486L APPELLANT RESPONDENT Assessee by : Shri S.P. Chidambaram, AR Department by : Shri Ganesh R. Ghale, Standing Counsel for Revenue Date of Hearing : 17.06.2025 Date of Pronouncement : 11.09.2025 O R D E R PER…

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER (Through Video Conferencing) Bhupendra Bora, Vs. DCIT, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) PAN: AJKPB5486A Assessee by : None Revenue by: Shri A. S. Rana, Sr. DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 230/DDN/2024 for AY 2019-20, arises out of the order of the ld Commissioner of Income Tax (Appeals)-2, Pune [he…

RAM AVADHANULU JONNAVITHULA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1645/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Navneeth N. Kini, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Ram Avadhanulu Jonnavithula, Vs. The Deputy Commissioner No.001, La Hacienda, of Income Tax, 2, Papanna Street, St. Marks Road, Circle 3(3)(1), Bangalore – 560 001. Bangalore. PAN: AFVPJ 0653G APPELLANT RESPONDENT Appellant by : Shri Navneeth N. Kini, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.10.2024 Date of Pronouncement : 23.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

VAMSI KRISHNA AYYALASOMAYAJULA,TELANGANA vs. INCOME TAX OFFICER, WARD-5(3)(4), BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1469/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Oct 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Smt. Vaidehi G., CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 139(4)Section 143(1)Section 6(1)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Vamshi Krishna Ayyalasomayajula, Vs. The Income Tax Officer, MIG 357, Vaikuntam, Mayuri Nagar Ward 5(3)(4), Main Road, Huda Colony, Bangalore. Huda Complex, Mayurinagar, Miyapur, Hyderabad – 500 049. Telangana. PAN: AFRPV 9913M APPELLANT RESPONDENT Appellant by : Smt. Vaidehi G., CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.10.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sah…

ANDREW JEROME JOSEPH,BANGALORE vs. INCOME TAX OFFICER-WARD 5(3)(2), BANGALORE

In the result, the appeal is allowed

ITA 664/BANG/2024[2020-21]Status: DisposedITAT Bangalore31 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Sri Abdul Kadir Jawadwala, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for department
Section 143(1)Section 90

…ITA No.664/Bang/2024 Andrew Jerome Joseph, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Andrew Jerome Joseph C2-164, SNN Raj Etternia Near TCIS ITO Parappana Agrahara Kudlu Vs. Ward-5(3)(2) Bengaluru 560 068 Bengaluru PAN NO : AHMPA2759F APPELLANT RESPONDENT Appellant by : Sri Abdul Kadir Jawadwala, A.R. Respondent by : Sri Ganesh R. Ghale, Standing Counsel for department Date of Hearing : 13.05.2024 Date of Pronouncement : 31.07.2024 O R D E R PER KESHAV DUBEY, JUDICIAL M…

KRISHNAKUMAR BALASANKARA SUBRAMANIAN,BANGALORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 247/BANG/2024[ 2018-19]Status: DisposedITAT Bangalore31 Jul 2024

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Preeti Goel, A.RFor Respondent: Sri V. Parithivel, D.R
Section 143(1)Section 220(2)Section 234BSection 245Section 90

…ITA No.247/Bang/2024 Krishnakumar Balasankara Subramanian, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Krishnakumar Balasankara Subramanian 296, Ferns City, Dodanakundi, ORR DCIT Marathahalli Circle-3(3)(1) Vs. Bengaluru 560 037 Bangalore Karnataka PAN NO : AGGPB1386G APPELLANT RESPONDENT Appellant by : Smt. Preeti Goel, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 31.07.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER:…

PR. COMMISSIONER OF INCOME TAX vs. ARUN MALHOTRA

ITA/118/2020HC Delhi03 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 158Section 158BSection 40A(3)

…ITA 118/2020 Page 1 of 12 $-17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03 July 2024 + ITA 118/2020 PR. COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon & Mr. Rahul Singh, JSCs. versus ARUN MALHOTRA .....Respondent Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA J U D G M E N T YASHWANT VARMA…

ASHA RANI PANDYA,INDORE vs. CPC BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Asha Rani Pandya DCIT/ACIT-1(1) 389 1AD- Scheme no.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AQQPP7081A Assessee by Ms. Shreya Jain & Shri Prakash Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.06.2024 Date of Pronouncement 28 .06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 24.01.2024 of the Commissioner of Income T…

MANAV MALIK,NOIDA vs. ACIT CIRCLE 5(2)(2), GAUTAM BUDH NAGAR

In the result, the appeal is allowed

ITA 2293/DEL/2023[2019-20]Status: DisposedITAT Delhi27 Jun 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2019-20 Manav Malik, Vs Acit, B-146, Sector-19, Circle 5(2)(2), Noida, Gautam Budh Nagar, Uttar Pradesh – 201 301. Uttar Pradesh. Pan: Apzpm1646L (Appellant) (Respondent) Assessee By : Ms Kirti Bindal, Ca Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 29.04.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Ms Kirti Bindal, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 139(1)Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2019-20 Manav Malik, Vs ACIT, B-146, Sector-19, Circle 5(2)(2), Noida, Gautam Budh Nagar, Uttar Pradesh – 201 301. Uttar Pradesh. PAN: APZPM1646L (Appellant) (Respondent) Assessee by : Ms Kirti Bindal, CA Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 29.04.2024 Date of Pronouncement : 27.06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 28.09.2022 of the Commissioner…

MOOG MOTION CONTROLS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal is allowed

ITA 184/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 May 2024AY 2019-2020

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

For Appellant: Shri. Srinivas K. P, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT)
Section 139(1)Section 143(1)Section 36(1)(va)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Moog Motion Controls Pvt. Ltd., ACIT, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. PAN : AADCM 3828 J APPELLANT RESPONDENT Assessee by : Shri. Srinivas K. P, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 20.03.2024 Date of Pronouncement : 08.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Membe…

DEEPAK SHIMOGA PADMARAJU,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5) , BANGALORE

In the result, the appeal is allowed

ITA 239/BANG/2024[2021-22]Status: DisposedITAT Bangalore17 Apr 2024AY 2021-22

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Smt. Sheetal, Advocate byFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 143(1)(a)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2021-22 Deepak Shimoga Padmaraju, The Asst. Director of 12, 3rd Floor, 4th Cross, Income Tax, 14th Main, Adarsha Layout, Vs. ITO, CPC, Hongasandra, Bangalore. Bangalore South, Bommanahalli S.O Bangalore-560 068. PAN : BAQPS 0277 Q APPELLANT RESPONDENT Assessee : Smt. Sheetal, Advocate by Revenue by : Shri Ganesh R Gale, Standing Counsel for Department Date of hearing : 12.03.2024 Date of Pronouncement : 17.04.2024 O R D E R PER SHRI LAXMI PRASAD S…

UMA MAHESHWAR RAO VENDAVELLI ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5 (3)(2), BANGALORE

In the result, the appeal is allowed

ITA 34/BANG/2024[2020-21]Status: HeardITAT Bangalore07 Mar 2024AY 2020-21

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Monish Sawkar, AdvocateFor Respondent: Sri.Subramanian.S, Addl.CIT-DR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad Sahu, Accountant Member ITA No.34/Bang/2024 : Asst.Year 2020-2021 Uma Maheshwar Rao Vedavelli The Assistant Director of Flat 101 A Block, Income-tax, CPC v. Sai Mitra Meadows. Bangalore. 1st A Cross Kaggadasapura C.V.Raman Nagar Post Bangalore – 560 093. PAN : ACGPV2295Q. (Appellant) (Respondent) Appellant by : Sri.Monish Sawkar, Advocate Respondent by : Sri.Subramanian.S, Addl.CIT-DR Date of Pronouncement : 07.03.2024 Date of Hearing : 07.03.2024 O R D E R Per George George K, Vi…

POWER AND ENERGY CONSULTANTS INDIA PRIVATE LIMITED,DELHI vs. ITO ,WARD-19(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 3420/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Amit Shukla & Shri M. Balaganeshpower & Energy Consultants Vs. Ito, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) Pan: Aaacg3625J Assessee By : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, Ca Ms. Neetu Jain, Ca Revenue By: Shri Vivek Vardhan, Sr. Dr Date Of Hearing 13/02/2024 Date Of Pronouncement 15/02/2024

For Appellant: Shri Harish Chaudhary, CaFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 139(1)Section 143(1)Section 154Section 90Section 90ASection 91

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Power and Energy Consultants Vs. ITO, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) PAN: AAACG3625J Assessee by : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, CA Ms. Neetu Jain, CA Revenue by: Shri Vivek Vardhan, Sr. DR Date of Hearing 13/02/2024 Date of pronouncement 15/02/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3420/Del/2023 for AY 2021-22, arises out of the order of the Natio…

NIRA vs. INH KISHORESINH GEHLOT,INDIAVS.CPC, BANGALORE (PRESENT JURISDICTION -INCOME TAX OFFICER, WARD 5(3)(2), AHMEDABAD), GUJARAT

In the result, the appeal is allowed

ITA 1068/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1068/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Niravsinh Kishoresinh Cpc बनाम/ Gehlot Bangalore Vs. Shivam Vasant Chowk, Present Jurisdiction - Dharmaj, Petlad Dist Income Tax Officer Anand, Anand, Gujarat Ward 5(3)(2), Ahmedabad 388430 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajtpg6241P (Appellant) .. (Respondent) Shri Balaji V., Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sushil Kumar Katiar, Sr. Dr 01/02/2024 Date Of Hearing Date Of Pronouncement 08/02/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Appellant Is Directed Against The Order Dated 26.10.2023 Passed By The Commissioner Of Income Tax (Appeals) -3, Chennai (‘Cit(A)’) Arising Out Of The Intimation Order Dated 20.03.2020 Passed By The Assessing Officer, Under Section 143(1) Of The Act For Assessment Year 2018-19. 2. We Have Heard The Rival Submissions Made By The Respective Parties & We Have Also Perused The Relevant Materials Available On Record.

For Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1068/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Niravsinh Kishoresinh CPC बनाम/ Gehlot Bangalore Vs. Shivam Vasant Chowk, Present Jurisdiction - Dharmaj, Petlad Dist Income Tax Officer Anand, Anand, Gujarat Ward 5(3)(2), Ahmedabad 388430 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJTPG6241P (Appellant) .. (Respondent) Shri Balaji V., AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Sushil Kumar Katiar, Sr. DR 01/02/2024 Da…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE, BANGALORE vs. DEVESH MOHAN NAYEL, BANGALORE

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 DCIT, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. PAN : AESPN 6617 E APPELLANT RESPONDENT Assessee by : Shri. Veerabasavana Gowda S, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2023 Date of Pronouncement : 05.12.2023 O R D E R Per George George K, Vice President: T…

AMBIBUZZ TECHNOLOGIES LLP,MUMBAI vs. ITO, CPC, BENGALURU

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

ITA 1084/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jul 2023AY 2020-21
For Appellant: Shri Rajesh SanghviFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1084/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Ambibuzz Technologies बिधम/ Income Tax CPC, LLP Bengaluru. Vs. Office No. 1410/1411, 14th Floor, One Lodha Place Senapati Bapat Marg, Opp Lodha Supremus, Lower Parel, Mumbai-400013.. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABOFA3714G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Rajesh Sanghvi Revenue by: Shri Dharmvir D Yadav (Sr. DR) सुनवाई की तारीख / Date of Hearing: 26/06/2023 घोषणा की तारीख /Date of Pronouncement: 1…

AJAY KUMAR MISHRA,GURGAON vs. DCIT, CIRCLE-1(1), GURGAON

In the result, the appeal of the assessee is allowed

ITA 1835/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2018-19] Ajay Kumar Mishra, Vs Dcit, B-12, The Icon, Dlf City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. Pan-Aowpm7493R Appellant Respondent Appellant By Shri D.K.Pandey, Ca & Shri Manish Pandey, Ca Respondent By Shri Kanv Bali, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 17.04.2023

Section 143(3)Section 144BSection 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Ajay Kumar Mishra, vs DCIT, B-12, The ICON, DLF City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. PAN-AOWPM7493R APPELLANT RESPONDENT Appellant by Shri D.K.Pandey, CA & Shri Manish Pandey, CA Respondent by Shri Kanv Bali, Sr. DR Date of Hearing 11.04.2023 Date of Pronouncement 17.04.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2018- 19 is directed against the order of Ld. CIT(A),…

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CIT, Central Circle v. American Data Solutions India (P.) Ltd. (45 Taxmann.com 379) — Cited in 35 Judgments | BharatTax