CIT v. Abhinitha Foundation (P.) Ltd.

83 Taxmann.com 100High Court2017#5101 most cited

What is CIT v. Abhinitha Foundation (P.) Ltd. authority for?

Appellate authorities have the jurisdiction to entertain additional grounds raised by the assessee during appellate proceedings. This principle is supported by the Madras High Court's decision in Abhinitha Foundation Private Limited.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Abhinitha Foundation Private Limited · appellate authorities jurisdiction · additional ground · assessee appeal · tax appeal · Madras High Court

Issues it is cited on

section 80hhc(3)section 28(iv)section 115jamat creditsection 80hsection 36(2)retrospective amendmentsection 80hhcdeduction under section 80iasection 245section 80hhsection 244a

Judgments citing CIT v. Abhinitha Foundation (P.) Ltd.

RAJTELEVISION NETWORK LIMITED,CHNNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 ACIT, Raj Television Network v. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2nd Street, Teynampet, Chennai – 600 018. [PAN: AAACR-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri.K. Balasubramanian, Advocate ""यथ"…

RAJ TELEISION NETWORK LIMITED,CHENNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 530/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Aug 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 ACIT, Raj Television Network v. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2nd Street, Teynampet, Chennai – 600 018. [PAN: AAACR-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri.K. Balasubramanian, Advocate ""यथ"…

M/S. METROCHEM INDUSTRIESLTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 606/AHD/2011[2006-07]Status: DisposedITAT Mumbai31 Mar 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

M/S. METROCHEM INDUSTRIESLTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 1076/AHD/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. METROCHEM INDUSTRIES LTD.,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 87/AHD/2008[2004-05]Status: DisposedITAT Mumbai31 Mar 2022AY 2004-05

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

M/S. METROCHEM INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 2594/AHD/2008[1998-1999]Status: DisposedITAT Mumbai31 Mar 2022AY 1998-1999

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

M/S. METROCHEM INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 2140/AHD/2008[2005-06]Status: DisposedITAT Mumbai31 Mar 2022AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. M/S. METROCHEM INDUSTRIES LIMITED,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 788/AHD/2007[2003-04]Status: DisposedITAT Mumbai31 Mar 2022AY 2003-04

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

M/S. METROCHEM INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 66/AHD/2007[2003-04]Status: DisposedITAT Mumbai31 Mar 2022AY 2003-04

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

M/S. METROCHEM INDUSTRIES LIMITED,,AHMEDABAD vs. THE INCOME TAX OFFICER, WRD-4(2),, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 764/AHD/2005[2001-02]Status: DisposedITAT Mumbai31 Mar 2022AY 2001-02

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

THE ACIT, CIRCLE-4,, AHMEDABAD vs. M/S. METROCHEM INDUSTRIES LIMITED,, AHMEDABAD

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 1190/AHD/2005[2001-02]Status: DisposedITAT Mumbai31 Mar 2022AY 2001-02

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-1999 M/s Metrochem Industries Ltd., Dy. Commissioner of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1st floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. PAN No. AABCM 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. PAN No. AABCM 8019 K Appellant Responde…

SMT. JYOTI JAIN,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

The appeals of the assessees are allowed for

ITA 1075/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh25 Aug 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकरअपीलसं./Ita No. 1074/Chd/2019 "नधा"रणवष" / Assessment Year: 2014-15 Shri Lalit Jain The Assistant Commissioner बनाम S.C.O. 371-372, 2Nd Floor, Of Income Tax Circle-4(1), Sector-35B, Chandigarh Chandigarh "थायीलेखासं./Pan No : Aaupj 0091Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 10(38)Section 133ASection 250(6)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 1074/CHD/2019 "नधा"रणवष" / Assessment Year: 2014-15 Shri Lalit Jain The Assistant Commissioner बनाम S.C.O. 371-372, 2nd Floor, of Income Tax Circle-4(1), Sector-35B, Chandigarh Chandigarh "थायीलेखासं./PAN No : AAUPJ 0091Q अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 1075/CHD/2019 "नधा"रणवष" / Assessment Year: 2014-15 Smt. Jyoti Jain The Assistant Commissioner बनाम S.C.O…

SH. LALIT JAIN,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

The appeals of the assessees are allowed for

ITA 1074/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh25 Aug 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकरअपीलसं./Ita No. 1074/Chd/2019 "नधा"रणवष" / Assessment Year: 2014-15 Shri Lalit Jain The Assistant Commissioner बनाम S.C.O. 371-372, 2Nd Floor, Of Income Tax Circle-4(1), Sector-35B, Chandigarh Chandigarh "थायीलेखासं./Pan No : Aaupj 0091Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 10(38)Section 133ASection 250(6)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“A”, “च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 1074/CHD/2019 "नधा"रणवष" / Assessment Year: 2014-15 Shri Lalit Jain The Assistant Commissioner बनाम S.C.O. 371-372, 2nd Floor, of Income Tax Circle-4(1), Sector-35B, Chandigarh Chandigarh "थायीलेखासं./PAN No : AAUPJ 0091Q अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 1075/CHD/2019 "नधा"रणवष" / Assessment Year: 2014-15 Smt. Jyoti Jain The Assistant Commissioner बनाम S.C.O…

P.VENKATA RAMANA REDDY ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

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

ITA 1396/HYD/2019[2015-16]Status: DisposedITAT Hyderabad03 Feb 2021AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Conference)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Sunil Kumar Pandey
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 292BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) ITA Nos. 1395 & 1396/Hyd/2019 Assessment Year: 2015-16 P. Venkata Ramana Reddy, Asst. Commissioner of Hyderabad. Vs Income-tax, Circle – 14(1), Hyderabad. PAN – ADFPP 2181 F (Appellant) (Respondent) For Assessee : Shri P. Murali Mohan Rao For Revenue : Shri Sunil Kumar Pandey Date of Hearing : 25-11-2020 Date of Pronouncement : 03-02-2021 O R D E R PER P. MADHAVI DEVI, J.M. : Both are assessee’s appeals for AY 2015-16. I…

P.VENKATA RAMANA REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

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

ITA 1395/HYD/2019[2015-16]Status: DisposedITAT Hyderabad03 Feb 2021AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Conference)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Sunil Kumar Pandey
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 292BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) ITA Nos. 1395 & 1396/Hyd/2019 Assessment Year: 2015-16 P. Venkata Ramana Reddy, Asst. Commissioner of Hyderabad. Vs Income-tax, Circle – 14(1), Hyderabad. PAN – ADFPP 2181 F (Appellant) (Respondent) For Assessee : Shri P. Murali Mohan Rao For Revenue : Shri Sunil Kumar Pandey Date of Hearing : 25-11-2020 Date of Pronouncement : 03-02-2021 O R D E R PER P. MADHAVI DEVI, J.M. : Both are assessee’s appeals for AY 2015-16. I…

M/S INCAP CONTRACT MANUFACTURING SERVICES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 697/BANG/2017[2012-13]Status: DisposedITAT Bangalore30 Dec 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhit(Tp)A No.697/Bang/2017 Assessment Year: 2012-13

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT) Bengaluru
Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT(TP)A No.697/Bang/2017 Assessment year: 2012-13 M/s. Incap Contract Manufacturing Vs. The Assistant Commissioner Services Pvt. Ltd., of Income Tax, Sufiya Elite, 3rd Floor, Circle 3(1)(1), No.18, Cunningham Road, Bangalore. Bangalore – 560 052. PAN: AABCI 6651H APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT) Bengaluru. Date of hearing : 04.12.2019 Date of Pronouncement : 30.12.2019 O R D E R Per…

ACIT, CIRCLE-2(1), KOLKATA, KOLKATA vs. M/S. BIP DEVELOPERS PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1366/KOL/2019[2013-14]Status: DisposedITAT Kolkata18 Dec 2019AY 2013-14

Bench: Shri P.M. Jagtap(Kz) & Shri A.T. Varkey, Jm] I.T.A. No. 1366/Kol/2019 Assessment Year: 2013-14 Acit, Cir-2(1) Kolkata......................................………………………….................................Appellant P-7, Chowringhee Square, Kolkata – 700 069. Vs M/S. Bip Developers Pvt. Ltd.........................................................................................Respondent Ground Floor, Building Beta Bengal Intelligent Park, Block-Ep & Gp, Sector-V, Salt Lake City, Kolkata – 700 091. [Pan: Aabcb 6203 A] Appearances By: Shri Supriyo Pal, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Shri A.K. Tibrewal, Fca & Shri Saurabh Gupta, Aca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : November 14, 2019 Date Of Pronouncing The Order : December 18, 2019 Order Per P.M. Jagtp, Vice-(Kz)

Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A.T. Varkey, JM] I.T.A. No. 1366/Kol/2019 Assessment Year: 2013-14 ACIT, CIR-2(1) Kolkata......................................………………………….................................Appellant P-7, Chowringhee Square, Kolkata – 700 069. Vs M/s. BIP Developers Pvt. Ltd.........................................................................................Respondent Ground Floor, Building Beta Bengal Intelligent Park, Block-EP & GP, Sector-V, Salt Lake City, Kolkata – 700 091. [PAN: AABCB 6203 A] Appearance…

M/S HIRSCH BRACELET INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

ITA 3392/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Jul 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2015-16

For Appellant: Shri R.S.V.S. Pavan Kumar, Advocate
Section 143(3)Section 32(2)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2015-16 Hirsh Bracelet India Pvt. Ltd., Vs. The Assistant Commissioner of 6/14, Gurappa Avenue, Income Tax, Primrose Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 0119E APPELLANT RESPONDENT Appellant by : Shri R.S.V.S. Pavan Kumar, Advocate Respondent by : Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.06.2019 Date of Pronouncement : 03.07.2019 O R D E R Per N.V. Vasudevan, Vice President This appeal…

VEMPATI SRINIVASA SUBRAHMANYAM ,BANGALORE vs. INCOME TAX OFFICER WARD-4(2)(1), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2014-15 is allowed for statistical purposes

ITA 231/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jun 2019AY 2014-15

Bench: Shri Jason P Boazassessment Year : 2014-15 Shri. Vempati Srinivasa Vs. The Income Tax Officer, Subramanyam, Ward – 4(2)(1), Villa-04, Prestige Bougainvillea, Bangalore. No.59, Ecc Road, White Field, Bangalore – 560 06. Pan : Aclps 6643 N Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 25.04.2019 Date Of Pronouncement : 19.06.2019 O R D E R

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, Addl. CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2014-15 Shri. Vempati Srinivasa Vs. The Income Tax Officer, Subramanyam, Ward – 4(2)(1), Villa-04, Prestige Bougainvillea, Bangalore. No.59, ECC Road, White Field, Bangalore – 560 06. PAN : ACLPS 6643 N APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. Sumer Singh Meena, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 19.06.2019 O R D E R This appeal by the assessee is directed against the order of CIT(A)-4, Bangalore, dated 02.11.2018 for…

MR. MANOJ KUMAR NAYAK,BHUBANESWAR vs. DDIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

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

ITA 389/CTK/2014[2011-12]Status: DisposedITAT Cuttack17 May 2018AY 2011-12
For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri S.C.Mohanty, DR
Section 143(1)Section 154(2)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM Manoj Kumar Nayak, Vs. JCIT(OSD), International Plot No.N-5/416, IRC Village, Taxation, Bhubaneswar Bhubaneswar-751015 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : ADVPN 7849 L (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri S.C.Bhadra, AR िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, DR सुनवाई की तािीख / Date of Hearing : 19/04/2018 घोषणा की तािीख/Date of Pronouncement 17/05/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale,…

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CIT v. Abhinitha Foundation (P.) Ltd. (83 Taxmann.com 100) — Cited in 23 Judgments | BharatTax