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.

How many judgments cite CIT v. AKS Alloys (P.) Ltd.?

64 judgments on BharatTax cite CIT v. AKS Alloys (P.) Ltd. (18 Taxmann.com 25), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. AKS Alloys (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 139(1), Section 44AB, Section 80IA, Section 80IB, Section 119(2)(b).

CIT v. AKS Alloys (P.) Ltd. (18 Taxmann.com 25)

Acc Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

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

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…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 ITA NO.4669/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited v. Addl. CIT – LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Addl. CIT – LTU v. M/s. ACC Limited 28th Floor, Centre – 1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-40…

Acc Ltd ( Formerly Known As the Associates Cement Companies Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

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

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…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 ITA NO.4669/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited v. Addl. CIT – LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Addl. CIT – LTU v. M/s. ACC Limited 28th Floor, Centre – 1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-40…

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

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

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…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 ITA NO.4669/MUM/2012 (A.Y: 2007-08) M/s. ACC Limited v. Addl. CIT – LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Addl. CIT – LTU v. M/s. ACC Limited 28th Floor, Centre – 1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-40…

Anugraha Fashion Mill Private Limited, Tirupur vs. DCIT, CPC, Bangalore

In the result, appeal in I

ITA 883/CHNY/2020[2017-18]Status: DisposedITAT Chennai21 Dec 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./ I.T.A. Nos.883 & 865/Chny/2020 िनधा"रण वष"/Assessment Years: 2017-18 M/S. Anugraha Fashion Mill Vs. The Deputy Commissioner Of Private Limited, 15, Suriyan Nagar, Income Tax, Abt Rod New Extn., Karuvampalayam, Centralized Processing Centre, Tirupur 641 604. Bangalore 650 500. [Pan:Aahca3311Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Yeshwanth Kumar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.12.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 3, Coimbatore Dated 31.08.2020 & 28.09.2020 Relevant To The Assessment Year 2017-18. I.T.A. No. 883/Chny/2020 2. The Appellate Order Passed By The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 [“Act”] Dated 31.08.2020 Has Not Been Digitally Signed & Thereby There Was A Mistake Apparent On Record. The Above

For Appellant: Shri Yeshwanth Kumar, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT

Section 143(1)Section 143(3)Section 154Section 250Section 80I

…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 G. Manjunatha, Accountant Member आयकर अपील सं./ I.T.A. Nos.883 & 865/Chny/2020 िनधा"रण वष"/Assessment Years: 2017-18 M/s. Anugraha Fashion Mill Vs. The Deputy Commissioner of Private Limited, 15, Suriyan Nagar, Income Tax, ABT Rod New Extn., Karuvampalayam, Centralized Processing Centre, Tirupur 641 604. Bangalore 650 500. [PAN:AAHCA3311Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : S…

Anugraha Fashion Mill Private Limited, Tirupur vs. DCIT, CPC, Bangalore

In the result, appeal in I

ITA 865/CHNY/2020[2017-18]Status: DisposedITAT Chennai21 Dec 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./ I.T.A. Nos.883 & 865/Chny/2020 िनधा"रण वष"/Assessment Years: 2017-18 M/S. Anugraha Fashion Mill Vs. The Deputy Commissioner Of Private Limited, 15, Suriyan Nagar, Income Tax, Abt Rod New Extn., Karuvampalayam, Centralized Processing Centre, Tirupur 641 604. Bangalore 650 500. [Pan:Aahca3311Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Yeshwanth Kumar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.12.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 3, Coimbatore Dated 31.08.2020 & 28.09.2020 Relevant To The Assessment Year 2017-18. I.T.A. No. 883/Chny/2020 2. The Appellate Order Passed By The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 [“Act”] Dated 31.08.2020 Has Not Been Digitally Signed & Thereby There Was A Mistake Apparent On Record. The Above

For Appellant: Shri Yeshwanth Kumar, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT

Section 143(1)Section 143(3)Section 154Section 250Section 80I

…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 G. Manjunatha, Accountant Member आयकर अपील सं./ I.T.A. Nos.883 & 865/Chny/2020 िनधा"रण वष"/Assessment Years: 2017-18 M/s. Anugraha Fashion Mill Vs. The Deputy Commissioner of Private Limited, 15, Suriyan Nagar, Income Tax, ABT Rod New Extn., Karuvampalayam, Centralized Processing Centre, Tirupur 641 604. Bangalore 650 500. [PAN:AAHCA3311Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : S…

DCIT, CC-1(2), Chennai vs. M/S. Coronet Labs Pvt. Ltd., Chennai

In the result, the appeal filed by the Revenue is partly-allowed for statistical purposes

ITA 3117/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Sept 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri D. Hema Bhupal, JCITFor Respondent: None

Section 139(1)Section 143(1)Section 801CSection 80I

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 3117/CHNY/2019 िनधा"रण वष"/Assessment Year: 2013 - 14 The DCIT, M/s. Coronet Labs Pvt. Ltd., Corporate Circle 1(2), vs. No.23, Diwan Rama Road, Chennai. Chennai – 600 084. PAN: AACCC 7118A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri D. Hema Bhupal, JCIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/Date of…

M/S Swiss Park Vanijya India Private Limited, Mumbai vs. ADIT, CPC, Bengaluru

The appeal stand allowed in terms of our above order

ITA 162/CHNY/2022[2019-20]Status: DisposedITAT Chennai07 Sept 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Abhishek Kumar (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 80Section 80A(5)Section 80I

…Form No.10CCB along with revised return of income which has been processed by CPC, Bangalore. In such a case, the statutory requirement could be said to have been fulfilled by the assessee. 5. The Hon’ble High Court of Madras, in CIT V/s AKS Alloys (P.) Ltd. (18 Taxmann.com 25; 14-12-2011), held that the Audit Report in Form No.10CCB could have been filed before the assessment was completed. For the same, Hon’ble Court noted the decision of Hon’ble Karnataka High Court in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.) wherein it was held that when a relief is sought for under Section 80IB of th…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 61/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR

Section 139Section 139(1)Section 147Section 148Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 61& 194/Del/2021 Assessment Year: 2015-16& 2016-17 Income-tax Officer, VersuS Shree Bhawani Power Projects Ward 23(3), New Delhi Pvt. Ltd., D-21, Panchsheel Enclave, New Delhi. PAN: AAKCS6414P (Appellant) (Respondent) Revenue by : Mr. M. Baranwal, Ld. Sr. DR Assessee by : Mr.Hiren Mehta, Ld. CA Date of hearing : 03.08.2022 Date of order : 29.08.2022 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Revenue Department against the…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 194/DEL/2021[2016-17]Status: DisposedITAT Delhi29 Aug 2022AY 2016-17

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR

Section 139Section 139(1)Section 147Section 148Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 61& 194/Del/2021 Assessment Year: 2015-16& 2016-17 Income-tax Officer, VersuS Shree Bhawani Power Projects Ward 23(3), New Delhi Pvt. Ltd., D-21, Panchsheel Enclave, New Delhi. PAN: AAKCS6414P (Appellant) (Respondent) Revenue by : Mr. M. Baranwal, Ld. Sr. DR Assessee by : Mr.Hiren Mehta, Ld. CA Date of hearing : 03.08.2022 Date of order : 29.08.2022 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Revenue Department against the…

M/S Roopa Steam Calendering Works, Tirupur vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 284/CHNY/2022[2017-18]Status: DisposedITAT Chennai18 Aug 2022AY 2017-18

Bench: Shri Mahavir Singhand Dr. Dipak P. Ripoteआयकर अपील सं./Ita No.284/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 M/S. Roopa Steam Calendering The Dy. Commissioner Of Works, Income Tax, 647/1, Btra Ginning Compound, Vs. Centralized Processing Center, Palladam Road, Bengaluru. Tirupur – 641 605 [Pan: Aadfr-6895-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Joshita Jothi, C.A ""यथ" क" ओर से /Respondent By : Shri Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.08.2022 : 18.08.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Joshita Jothi, C.A ""For Respondent: Shri Hema Bhupal, JCIT

Section 143(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं डॉ दीपक पी. "रपोटे, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.284/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 M/s. Roopa Steam Calendering The Dy. Commissioner of Works, Income Tax, 647/1, BTRA Ginning Compound, Vs. Centralized Processing Center, Palladam Road, Bengaluru. Tirupur – 641 605 [PAN: AADFR-6895-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Joshita Jothi, C.A ""यथ" क…

Srikaram Prescience P.Ltd, New Delhi vs. ITO, Ward-24(2), New Delhi

The appeal is dismissed

ITA 2845/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Srikaram Prescience Pvt. Vs. Ito, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 Pan – Aamcs9536J (Appellant) (Respondent)

Section 10ASection 143(3)Section 56

…1 ITA No. 2845/Del./2019 M/s. Srikaram Prescience P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Srikaram Prescience Pvt. Vs. ITO, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 PAN – AAMCS9536J (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 20.04.2022 Date of Pronouncement: 28.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the assessee against the order dated 01.02.2019 in a…

Anabond Limited, Chennai vs. DCIT CPC, Bangalore

The appeal stand allowed in terms of our above order

ITA 418/CHNY/2021[2015-16]Status: DisposedITAT Chennai14 Feb 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Pawan Bohra (CA) a/w Shri BFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR

Section 139(1)Section 139(4)Section 143(1)Section 154Section 80Section 80l

…e will have the effect of denying the correct tax liability. Since the assessee was eligible for deduction, the order of the Tribunal was to be confirmed and the appeal was to be dismissed. 9. The Hon’ble High Court of Madras, in CIT V/s AKS Alloys (P.) Ltd. (18 Taxmann.com 25; 14-12-2011), held that the Audit Report in Form No.10CCB could have been filed before the assessment was completed. For the same, Hon’ble Court noted the decision of Hon’ble Karnataka High Court in CIT v. ACE Multitaxes Systems (P.) LTD. [2009] 317 ITR 207 (Kar.) wherein it was held that when a relief is sought for under Section 80IB of th…

M/S Sdc Construction, Jaipur vs. Pr. Commissioner of Income Tax, Jaipur-1, Jaipur

In the result, appeal of the assessee is dismissed

ITA 481/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Nov 2019AY 2014-15

For Appellant: S. L. Poddar (Adv.)For Respondent: Varinder Mehta (CIT)

Section 143(2)Section 143(3)Section 2Section 263Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 481/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s SDC Construction The Pr. Commissioner of Vs. A-8, Shyam Nagar, Ajmer Road, Income Tax, Jaipur-1, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIFS9788E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : V…