CIT v. AKS Alloys (P.) Ltd.

18 Taxmann.com 25High Court2012#1776 most cited

What is CIT v. AKS Alloys (P.) Ltd. authority for?

For claiming deductions under Section 80IB, the audit report in Form 10CCB can be filed any time before the assessment is completed, even if not submitted along with the original return of income.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. AKS Alloys (P.) Ltd. · Section 80IB deduction · Form 10CCB filing · audit report before assessment · late filing audit report · Section 139(1) return · Section 143(3) assessment · eligibility for deduction · Section 80IA · Section 10B

Also reported as

205 Taxmann 11

Sections most often in play

Section 143(1)Section 139(1)Section 44ABSection 80IASection 80IBSection 119(2)(b)Section 143(3)Section 10B

Issues it is cited on

section 80ia(7)section 80j(6a)section 80iesection 10b(8)section 80ibsection 288deduction u/s 80iasection 80jsection 80iasection 80isection 119(2)(b)section 10b

Judgments citing CIT v. AKS Alloys (P.) Ltd.

Prafful Overseas Pvt. Ltd., New Delhi vs. DCIT Circle 19(1), New Delhi

The appeal stands partly allowed as above

ITA 2095/DEL/2024[2019-20]Status: DisposedITAT Delhi06 Aug 2024AY 2019-20

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 139(1)Section 143(1)Section 36(1)(va)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2095/Del/2024, A.Y. 2019-20 Prafful Overseas Pvt. Ltd. Vs. DCIT, 349, KatraNaya, Circle-19(1), ChandniChowk, New Delhi New Delhi PAN : AAACR0582P (Appellant) (Respondent) Appellant by Ms. Manisha Lahoti, CA Respondent by Ms. Jyoti Verma, Sr. DR Date of Hearing 16/07/2024 Date of Pronouncement 06/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM: The appeal filed by the assessee for the Assessment Year (In short, the ‘AY’) 2019-20 is directed against the orde…

Copral Energy Private Limited, Krishnagiri vs. DCIT, Circle-1(1), Salem

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

ITA 767/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Jun 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.767/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Copral Energy Pvt. Ltd., The Dcit, Plot No.12, Sipcot, Phase-Ii, Circle-1(1), Krishnagiri District-635 109. Salem. [Pan: Aaacc 8486 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri K. Madhusudhan, CAFor Respondent: Shri Krishnan Ramaswamy
Section 143(1)Section 143(3)Section 68Section 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.767/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s.Copral Energy Pvt. Ltd., The DCIT, Plot No.12, SIPCOT, Phase-II, Circle-1(1), Krishnagiri District-635 109. Salem. [PAN: AAACC 8486 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri K. Madhusudhan, CA ""यथ" क" ओर से /Respondent by : Shri Krishnan Ra…

Roots Industries India Private Limited, Coimbatore vs. DCIT, Corporate Circle (1), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 46/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.46/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Roots Industries India Pvt. Ltd., The Dy. Commissioner – R.K.G. Industrial Estate, Of Income Tax, Ganapathy, Corporate Circle-(1), Coimbatore-641 006. Coimbatore. [Pan: Aabcr 0314 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Suraj Nahar, CAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 68Section 80I

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.46/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s.Roots Industries India Pvt. Ltd., The Dy. Commissioner – R.K.G. Industrial Estate, of Income Tax, Ganapathy, Corporate Circle-(1), Coimbatore-641 006. Coimbatore. [PAN: AABCR 0314 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Suraj Nahar, CA ""यथ" क"…

Annaswamy Sekhar, Coimbatore vs. DCIT, Non Corporate Circle-4, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1000/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Feb 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1000/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Shri Annaswamy Sekhar Dcit बनाम 33, Krishna Colony, Singanallur, Non-Corporate Circle-4, / Vs. Coimbatore-641 005. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajups-1902-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri H. Yeswanth Kumar (Ca)-Ld. Ar " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)- Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 06-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024 आदेश / O R D E R

For Appellant: Shri H. Yeswanth Kumar (CA)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)- Ld. DR
Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154Section 36Section 36(1)(va)Section 80I

…ng portal 2. Form 10CCB filed electronically. In support of claim, Ld. AR relied on the decision of Hon'ble Supreme Court in CIT Vs. G.M. Knitting Industries P. Ltd. (71 Taxmann.com 35); the decision of Hon’ble Madras High Court in CIT Vs. AKS Alloys P. Ltd (18 Taxmann.com 25) as followed by Chennai Tribunal in Madudhamalai Sri Dhandapani Spinning Mills Vs. DCIT (2023) 4 TMI 287 – ITAT, Chennai; Roopa Steam Calendering Works Vs. DCIT (ITA No.284/Chny/2022) and Anugraha Fashion Mill Vs. DCIT (ITA Nos.883 & 865/Chny/2020). The copies of decisions have been placed on record. On the issue of disallowance u/s 36(1)(…

Sanjay Kukreja, New Delhi vs. ACIT Circle 54(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 652/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, Acit A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi.

Section 139(1)Section 143(1)Section 44ASection 80Section 80I

…I.T.A.No.652/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, ACIT A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi. PAN No.AIQPK9454L अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Mayank Agarwal, Adv. Revenue by Shri Anuj Garg, Sr. DR सुनवाईक"तारीख/ Date of hearing: 02.11.2023 30.01.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Ass…

Wellman Coke India Limited, Kolkata vs. DCIT, Cir-5(1), Kol, Kolkata

In the result, the appeal of the assessee is allowed as per terms indicated hereinabove

ITA 444/KOL/2023[2018-19]Status: DisposedITAT Kolkata03 Oct 2023AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(2)Section 143(3)Section 194ISection 2Section 250Section 50BSection 80I

…ITA No.444/KOL/2023(A.Y. 2018-19) Wellman Coke India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 444/KOL/2023 Assessment Year: 2018-2019 Wellman Coke India Limited,....................Appellant Boscon Futura SV, 4th Floor, Venkatnarayana Road, Thyagaraya Nagar, Chennai, Tamil Nadu-600017, India [PAN: AAACW5563D] -Vs.- Deputy Commissioner of Income Tax,........Respondent Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri R. Sivaraman, Advocate, appeare…

Pratap Technocrats Private Limited, Jaipur vs. Principal Commissioner of Income Tax -1, Jaipur

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 225/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Principal Commissioner of Limited Vs. Income Tax-1, Jaipur. B-21, Shakti Bhawan, Shivaji Godara Colony, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R…

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)
Section 143(1)Section 250Section 4Section 5Section 6Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 71/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Shri Sanjeev Agarwal, DCIT Central Circle-4, Vs. R-21, Raj Aangan, NRI Colony, Jaipur. Haddi Ghati Marg, Pratap Nagar, Sanganer, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AATPA 4920 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan…

Rajesh Kumar Agarwal, Jaipur vs. DCIT, Circle 1, Jpr

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 85/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke Rajesh Kumar Agarwal DCIT Inside Sharma Building., Vs. Circle-01, M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA 5331 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Suhani Meharwal (C.A.) jktLo dh vksj ls@ Revenue b…

ACIT, Central Circle-2(2), Hyderabad vs. Chinthakunta Ramesh Sridevi, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 699/HYD/2022[2018-19]Status: FixedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Deputy Commissioner of Income Tax Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 754/HYD/2020[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 753/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 752/HYD/2020[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 751/HYD/2020[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 750/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax CC-1(3), Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 701/HYD/2020[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax, CC-1(3), Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 698/HYD/2020[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle1(3), Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 697/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 268/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -LTU (Formerly known as The Associated Cement 29th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - LTU-1 v. M/s. ACC Limited 29th Floor, Center-1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005…

Acc Ltd ( Formelry Known As the Associated Cement Companies Ltd), Mumbai vs. Addll CIT, (Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -LTU (Formerly known as The Associated Cement 29th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - LTU-1 v. M/s. ACC Limited 29th Floor, Center-1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005…