CIT v. Axis Computers (India) (P.) Ltd.

178 Taxmann 143High Court2009#2328 most cited
49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Sections most often in play

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

Issues it is cited on

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

Judgments citing CIT v. Axis Computers (India) (P.) Ltd.

Uma Maheshwar Rao Vendavelli, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5 (3)(2), Bangalore

In the result, the appeal is allowed

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

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

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

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

Power and Energy Consultants India Private Limited, Delhi vs. ITO, Ward-19(1), Delhi

In the result, the appeal of the assessee is allowed

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

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

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

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

Nira vs. Inh Kishoresinh Gehlot, Indiavs.CPC, Bangalore (Present Jurisdiction -Income Tax Officer, Ward 5(3)(2), Ahmedabad), Gujarat

In the result, the appeal is allowed

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

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

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

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

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

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

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

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

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

Din Engineering Services LLP, New Delhi vs. Prcit, Delhi-12, New Delhi

The appeals are allowed

ITA 773/DEL/2023[2018-19]Status: DisposedITAT Delhi13 Sept 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 10ASection 10BSection 263

…1 ITA Nos. 772 & 773/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 772 /DEL/2023 A.Y. 2017-18 AND ITA No. 773 /DEL/2023 A.Y. 2018-19 Din Engineering Services LLP, Vs Pr. Commissioner of Income-tax, 4/18, Upper Ground Floor, (PCIT), Delhi-12, New Delhi. Roop Nagar New Delhi-110007. PAN- AAMFD3605L APPELLANT RESPONDENT Assessee represented by Shri I.P. BansalAdv.; and Shri Vivek Bansal, Adv. Department represented by Shri T. James Singson, CIT (DR) 05.09.2023 Date of hearing Date of…

Din Engineering Services LLP, New Delhi vs. Prcit, Delhi-12, New Delhi

The appeals are allowed

ITA 772/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Sept 2023AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 10ASection 10BSection 263

…1 ITA Nos. 772 & 773/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 772 /DEL/2023 A.Y. 2017-18 AND ITA No. 773 /DEL/2023 A.Y. 2018-19 Din Engineering Services LLP, Vs Pr. Commissioner of Income-tax, 4/18, Upper Ground Floor, (PCIT), Delhi-12, New Delhi. Roop Nagar New Delhi-110007. PAN- AAMFD3605L APPELLANT RESPONDENT Assessee represented by Shri I.P. BansalAdv.; and Shri Vivek Bansal, Adv. Department represented by Shri T. James Singson, CIT (DR) 05.09.2023 Date of hearing Date of…

Ambibuzz Technologies LLP, Mumbai vs. ITO, CPC, Bengaluru

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

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

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

Kazya Watanabe, Bangalore vs. Assistant Director of Income Tax, (CPC), Bangalore

In the result, the appeal is allowed

ITA 312/BANG/2023[2021-2022]Status: HeardITAT Bangalore06 Jun 2023AY 2021-2022

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director Of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. Pan : Adfpw 5263 M Appellant Respondent Assessee By : Shri. Sarwan Kumar, Ca Revenue By : Shri. Sankar Ganesh, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.06.2023 Date Of Pronouncement : 06.06.2023

For Appellant: Shri. Sarwan Kumar, CAFor Respondent: Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. PAN : ADFPW 5263 M APPELLANT RESPONDENT Assessee by : Shri. Sarwan Kumar, CA Revenue by : Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.06.2023 Date of Pronouncement : 06.06.2023 O R D E R Per Geor…

Ajay Kumar Mishra, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

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

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

Section 143(3)Section 144BSection 234ASection 90

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

Anju Agast Srivats, Bengaluru vs. Income-Tax Officer, (NFAC), Bengaluru

In the result, the appeal is allowed

ITA 1158/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Feb 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Ms. Anju Agast Srivats Vs The Income Tax Officer No. 303. Sobha Orchid Nfac, Delhi Jakkur, Bengaluru 560064 Pan – Afsps6930E (Appellant) (Respondent) Assessee By: Shri Mukesh Kumar Jain J. Ca Revenue By: Shri Sankarganesh K., Addl Cit-Dr Date Of Hearing: 21.02.2023 Date Of Pronouncement: 23.02.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Cit(A)/ Nfac, Delhi’S Order Dated 23.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2018-19. 2. The Solitary Issue Raised Is Whether The Cit(A) Is Justified In Confirming The Order Of The Assessing Officer (Ao) Wherein He Had Denied The Foreign Tax Credit (Ftc).

For Appellant: Shri Mukesh Kumar Jain J. CAFor Respondent: Shri Sankarganesh K., Addl CIT-DR
Section 139(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Shri George George K., Judicial Member Ms. Anju Agast Srivats vs The Income Tax Officer No. 303. Sobha Orchid NFAC, Delhi Jakkur, Bengaluru 560064 PAN – AFSPS6930E (Appellant) (Respondent) Assessee by: Shri Mukesh Kumar Jain J. CA Revenue by: Shri Sankarganesh K., Addl CIT-DR Date of hearing: 21.02.2023 Date of pronouncement: 23.02.2023 O R D E R Per: George George K., J.M. This appeal at the instance of the assessee is directed against the CIT(A)/ NFAC, Delhi’s order dated 23.10.2022 passed un…

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 26/BANG/2023[2019-20]Status: DisposedITAT Bangalore13 Feb 2023AY 2019-20
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 25/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Feb 2023AY 2018-19
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Subramanian Sreeram, Bangalore vs. CIT(Appeals)-NFAC, National Faceless Appeal Centre

The appeal is allowed in favour of the assessee

ITA 1027/BANG/2022[2021-22]Status: DisposedITAT Bangalore08 Dec 2022AY 2021-22

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2021-22

For Appellant: Shri Navneet N. Kini, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2021-22 Subramanian Sreeram, Vs. The Assistant Director of B 506, Brigade Metropolis, Income Tax, Whitefield Road, CPC, Mahadevapura S.O., Bangalore. Bengaluru – 560 048. PAN: AKTPS 9574N APPELLANT RESPONDENT Appellant by : Shri Navneet N. Kini, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 08.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against th…

Sanjiv Gopal, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 743/BANG/2022[2020-21]Status: DisposedITAT Bangalore29 Sept 2022AY 2020-21

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. Adit, No.181, Ground Floor Mandara, Cpc, 2B Cross, 4Th Main, Domlur 2Nd Stage, Bengaluru. Bengaluru – 560 071. Pan : Agvpg 2262 P Appellant Respondent Assessee By : Shri. V. Sridhar, Ca Revenue By : Shri. Gudimella V. P. Pavan Kumar, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. V. Sridhar, CAFor Respondent: Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. ADIT, No.181, Ground Floor Mandara, CPC, 2B Cross, 4th Main, Domlur 2nd Stage, Bengaluru. Bengaluru – 560 071. PAN : AGVPG 2262 P APPELLANT RESPONDENT Assessee by : Shri. V. Sridhar, CA Revenue by : Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2022 Date of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the…

Shashidhar Seetharam Sharma, Bangalore vs. Assistant Director of Income Tax Officer, CPC, Bangalore

In the result, the appeal is allowed

ITA 708/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. Ito, Flat B002, Renaissance Brindavan, Cpc, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. Pan : Ahwps 5221 Q Appellant Respondent Assessee By : Shri. Y. Sridhar, Ca Revenue By : Shri. K. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 19.09.2022 Date Of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Y. Sridhar, CAFor Respondent: Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. ITO, Flat B002, Renaissance Brindavan, CPC, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. PAN : AHWPS 5221 Q APPELLANT RESPONDENT Assessee by : Shri. Y. Sridhar, CA Revenue by : Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 19.09.2022 Date of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the Assessee ag…

Vinodkumar Lakshmipathi, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 680/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri Navaneeth Kini, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139Section 143(1)Section 90

…ITA No.680/Bang/2022 Vinodkumar Lakshmipathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Vinodkumar Lakshmipathi No.14, 2nd Avenue, Vishveshwaraiah Enclave DR Bandre Road CIT(A) NFAC Vs. Kammagondanahalli Delhi Bangalore 560 015 PAN NO : ABVPL0743K APPELLANT RESPONDENT Appellant by : Shri Navaneeth Kini, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

Maxval Technologies P. Ltd., Navi Mumbai vs. Asstt. CIT, Panvel Circle, Panvel

In the result, appeal is allowed for statistical purpose

ITA 1931/MUM/2020[2011-12]Status: DisposedITAT Mumbai17 Jan 2022AY 2011-12

Bench: Shri Shamim Yahya

Section 10Section 10ASection 10BSection 139(5)Section 1QSection 288

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 1931/Mum/2020 (Assessment Year 2011-12) Vs. ACIT, Panvel Circle Maxval Technologies Private Limited Trifed Tower, 3rd Floor, T-251, ITC, 5th Floor Sector-17, Opp. Khanda Belapur Railway Station Colony Complex, CBD Belapur, Panvel, Dist Raigad Navi Mumbai-400 614 Mumbai-410 206 PAN : AAECM0983B (Appellant) (Respondent) Shri Ravindra Naik Assessee by Department by Shri Anil Gupta Date of Hearing 18.11.2021 Date of Pronouncement 17 .01.2022 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by t…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-B” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA. No. 454/Bang/2021 Assessment Year: 2018-19 Ms. Brinda RamaKrishna, 106, Eshwari Emerald, The Income Tax Officer, 6th E Main, Gauravnagar, Ward 5(3)(1), JP Nagar 7th Phase, Bangalore. Bangalore. vs. PAN: AFNPR6614P (Appellant) (Respondent) Assessee by : Shri Narendra Kumar Jain, Advocate Shri Ganesh R Ghale, Standing Revenue by : Counsel Date of Hearing : 10.11.2021 Date of Pronouncement : 17.11.2021 ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT This is an appeal by the assessee against th…

JCIT, Noida vs. M/S. Colwell & Salmon Communication (India) Ltd., Gautam Budh Nagar

In the result, the appeal of the Revenue is dismissed

ITA 1118/DEL/2012[2007-08]Status: DisposedITAT Delhi27 Nov 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Umesh Takyar, Sr.D.RFor Respondent: Shri Neeraj Jain, Adv
Section 10ASection 10A(5)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 Joint Commissioner of v. M/s. Colwell & Salmon Income Tax, Communication (India) Ltd., Range-1, CX-39, Sector-58, NOIDA NOIDA. TAN/PAN: AACCC0322Q (Appellant) (Respondent) Appellant by: Shri Umesh Takyar, Sr.D.R. Respondent by: Shri Neeraj Jain, Adv. Date of hearing: 18 11 2020 Date of pronouncement: 27 11 2020 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: The aforesaid appeal has been filed by the Revenue against the im…

Oil India Ltd., Dibrugarh vs. The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…