CIT v. Ansal Landmark Township (P.) Ltd.

61 Taxmann.com 45High Court2015#544 most cited

What is CIT v. Ansal Landmark Township (P.) Ltd. authority for?

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ansal Landmark Township (P.) Ltd. · section 40(a)(ia) · second proviso to section 40(a)(ia) · short deduction of tax · retrospective application of 40(a)(ia) proviso · disallowance under 40(a)(ia) · tax deducted at source · TDS lesser rate · Delhi High Court 40(a)(ia)

Also reported as

234 Taxmann 825377 ITR 365

Sections most often in play

Section 147Section 143(3)Section 1961Section 250Section 148Section 40(a)(ia)Section 119Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harboursection 50c(2)sanction under section 151circle ratesection 43csection 43cafull value of considerationsection 40(a)(i)material facts necessary for assessmentstamp duty value

Judgments citing CIT v. Ansal Landmark Township (P.) Ltd.

Budh Singh Gulab Singh, New Delhi vs. ITO Ward - 29(8), New Delhi

In the result, assessee’s appeal is allowed

ITA 1431/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Feb 2022AY 2014-15

Bench: Shri Kul Bharat[Assessment Year: 2014-15

Section 143(1)Section 143(3)

…section 40(a)(ia) will be made. Though this proviso has been inserted by the Finance Act 2012 w.e.f. 1.4.2013 but several courts have held it to be retrospective. The Hon'ble' jurisdictional High Court in CIT vs. Ansal Landmark Township Private Limited (2015) 279 CTR 384 (Del) has held that second proviso to section 4o(a)(ia) is declaratory and curative in nature and has retrospective effect from 1.4.2005. On a conjoint reading of second proviso to section 4o(a)(ia) and first proviso to section 201(1), it becomes graphically clear that if the payee has furnished his return of income under section 139 and has take…

Robert Bosch Engineering and Business Solutions Priavte Limited, Bangalore vs. Income Tax Officer (TDS) /OSD Ltu, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1690/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…ture remained untaxed due to tax withholding lapses by such assessee(deductor). Page 13 of 23 ITA Nos. 1689 & 1690/Bang/2017 A legal fiction has been appreciated by Hon’ble Delhi High Court in case of CIT vs.Ansal Landmark Township Pvt.Ltd reported in (2013) 61 Taxmann.com 45. Hon’ble Court referred to a decision of Hon’ble Agra bench of this Tribunal in case of Rajiv Kumar Agarwal vs.ACIT in ITA No.337/Agra/2013. The issue for consideration before the Tribunal was in respect of retrospective application of second proviso to section 40(a)(ia) of the Act. Hon’ble Delhi High Court while deciding the case of CIT vs…

Robert Bosch Engineering and Business Solutions Pvt Ltd, Bangalore vs. Income Tax Officer (TDS) /OSD, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1689/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…ture remained untaxed due to tax withholding lapses by such assessee(deductor). Page 13 of 23 ITA Nos. 1689 & 1690/Bang/2017 A legal fiction has been appreciated by Hon’ble Delhi High Court in case of CIT vs.Ansal Landmark Township Pvt.Ltd reported in (2013) 61 Taxmann.com 45. Hon’ble Court referred to a decision of Hon’ble Agra bench of this Tribunal in case of Rajiv Kumar Agarwal vs.ACIT in ITA No.337/Agra/2013. The issue for consideration before the Tribunal was in respect of retrospective application of second proviso to section 40(a)(ia) of the Act. Hon’ble Delhi High Court while deciding the case of CIT vs…

Kreative Hosts Atria Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad

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

ITA 551/HYD/2020[2013-14]Status: DisposedITAT Hyderabad06 Jan 2022AY 2013-14

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

For Appellant: Shri P.Murali Mohan Rao , ARFor Respondent: Shri T.Sunil Goutham (DR)
Section 249(3)Section 40Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD ‘A’ BENCH, HYDERABAD BEFORE S/SHRI A .MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Kreative Hosts Atria Pvt Vs. DCIT, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad PAN/GIR No.AADCK 2362 B (Appellant) .. ( Respondent) Assessee by : Shri P.Murali Mohan Rao , AR Revenue by : Shri T.Sunil Goutham (DR) Date of Hearing : 11/10/ 2021 Date of Pronouncement : 06/01/2022 O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT(A)-2, Hyder…

M/S Delhi International Airport Ltd vs. The Principal Commissioner of Income Tax

ITA/513/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

M/S Delhi International vs. The Principal Commissioner

ITA/514/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

The Pr. Commissioner of Income Tax vs. M/S. Delhi International Airport Pvt. Ltd

ITA/703/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

The Pr. Commissioner of Income Tax vs. M/S. Delhi International Airport Pvt. Ltd

ITA/701/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

M/S Delhi International Airport Ltd vs. The Principal Commissioner of Income Tax

ITA/515/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

The Pr. Commissioner of Income Tax vs. M/S. Delhi International Airport Pvt. Ltd

ITA/702/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

Poonam Haresh Budhrani, Mumbai vs. CIT(A) 39, Mumbai

In the result, appeal of the assessee is allowed

ITA 1040/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Oct 2021AY 2014-15
Section 143(3)Section 50CSection 50C(1)Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER Ms. Poonam Haresh Budhrani Vs. CIT(A)-39, Mumbai A/402, Jhanavi CHS Ltd. St. Judes School Comp Mumbai – 400 095 PAN/GIR No.ALZPB1926E (Appellant) .. (Respondent) Assessee by Shri Ramesh Jiwnani Revenue by Ms. Shreekala Pardeshi Date of Hearing 02/08/2021 Date of Pronouncement 08/10/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1040/Mum/2019 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-39, Mumbai in appeal…

M/S Millenium Consultants& Service Providers, Allahabad vs. DCIT, Allahabad

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

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.138/Alld./2010 Assessment Year: 2005-06 M/s. Millenium Consultants Deputy Commissioner of And Service Providers v. Income Tax Range-1, 7, Rambagh, Sewa Samiti Allahabad Campus, Allahabad PAN:AAIFM5035F (Appellant) (Respondent) Appellant by: Sh. Praveen Godbole, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 31.08. 2021 Date of pronouncement: 30.09.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, f…

Cybermate Infotek Limited, Hyderabad vs. Income Tax Officer, Ward-1(4), Hyderabad

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-tax Officer, Hyderabad. Ward – 1(4), Hyderabad. PAN – AABCC 4776F (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai Date of hearing: 24/08/2021 Date of pronouncement: 21/09/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Assessee is directed against CIT(A) - 1, Hyderabad’s order dated 04/09/2018 for AY 201…

ACIT, CC - 1 (2), Chennai vs. M/S. Studio Green, Chennai

In the result, the appeal of the Revenue is dismissed and the Cross

ITA 2427/CHNY/2019[2011-12]Status: DisposedITAT Chennai18 Aug 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.2427/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 & C.O. No. 99/Chny/2019 [In I.T.A. No. 2427/Chny/2019] The Assistant Commissioner Of M/S. Studio Green, Income Tax, Central Circle 1(2), Vs. Old No. 13, New No. 6, Ii Floor, Investigation Wing, Room No. 311, 6, Thanikachalam Road, No. 46, Mg Road, Chennai. T. Nagar, Chennai 600 017. [Pan: Absfs6433Q] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri S. Bharath, Cit : ""थ" की ओर से/Respondent By Shri V. Vivek Rajan, C.A. : सुनवाई की तारीख/ Date Of Hearing 18.08.2021 : घोषणा की तारीख /Date Of Pronouncement : 18.08.2021 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 26.06.2019 Relevant To The Assessment Year 2011-12. 2. The Only Issue Involved In The Appeal Of The Revenue Is Relating To Whether The Second Proviso Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] Applies Retrospectively Or Only Prospective From The Date Of 2

Section 194CSection 194JSection 201Section 40

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.2427/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 & C.O. No. 99/Chny/2019 [in I.T.A. No. 2427/Chny/2019] The Assistant Commissioner of M/s. Studio Green, Income Tax, Central Circle 1(2), Vs. Old No. 13, New No. 6, II Floor, Investigation Wing, Room No. 311, 6, Thanikachalam Road, No. 46, MG Road, Chennai. T. Nagar, Chennai 600 017. [PAN: ABSFS6433Q]…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Andhra Pradesh Industrial Infrastructure Corporation Limited, Vijayawada

Appeal is dismissed

ITA 981/HYD/2019[2007-08]Status: DisposedITAT Hyderabad17 Aug 2021AY 2007-08

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri B.Satyanarayana Murthy, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 192ASection 40

…ate bench’s order in AYs.2009-10 and 2010-11 invoking Section 40(a)(ia) 2nd proviso inserted in the Act vide Finance Act, 2012 w.e.f.01-04-2013 held as having retrospective effects being curative in nature in CIT Vs. Ansal Landmark Townships (P) Ltd., (2016) [279 CTR 384] (Del). The Revenue’s sole substantive grievance is declined therefore. 5. This Revenue’s appeal is dismissed. Order pronounced in the open court on 17th August, 2021 (LAXMI PRASAD SAHU) JUDICIAL MEMBER Hyderabad, Dated: 17-08-2021 TNMM :- 3 -: Copy to : 1.Dy.Commissioner of Income Tax, Circle-1(1), Hyderabad. 2.M/s.Andhra Pradesh Industrial I…

Manimegalai Ganesan, Chennai vs. DCIT Non Corp Range 10, Chennai

In the result, the appeals of the assessee in I

ITA 1331/CHNY/2018[2011-12]Status: DisposedITAT Chennai09 Aug 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [PAN: AAEPM4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri C…

Manimegalai Ganesan, Chennai vs. DCIT Non Corp Range 10, Chennai

In the result, the appeals of the assessee in I

ITA 1330/CHNY/2018[2010-11]Status: DisposedITAT Chennai09 Aug 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [PAN: AAEPM4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri C…

Manimegalai Ganesan, Chennai vs. DCIT Non Corp Range 10, Chennai

In the result, the appeals of the assessee in I

ITA 1329/CHNY/2018[2009-10]Status: DisposedITAT Chennai09 Aug 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [PAN: AAEPM4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri C…

Manimegalai Ganesan, Chennai vs. DCIT Non Corp Range 10, Chennai

In the result, the appeals of the assessee in I

ITA 1328/CHNY/2018[2008-09]Status: DisposedITAT Chennai09 Aug 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [PAN: AAEPM4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri C…

Income Tax Officer, Ward-1-5, Jaipur vs. Shri Banwari Lal Sharma, Jaipur

In the result, both the appeals filed by the assessee and Revenue are disposed off in light of aforesaid directions

ITA 558/JPR/2019[2008-09]Status: DisposedITAT Jaipur14 Jun 2021AY 2008-09
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (Jt.CIT)
Section 144Section 147Section 160Section 163

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 475/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 cuke Shri Banwari Lal Sharma The Income Tax Officer, Vs. 45B, Santosh Sagar Ward 1(5), Colony, Bharampuri, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKEPS1038A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 558/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 cuke The…