CIT v. Bitoni Lamps Ltd.

144 Taxmann 33Reported decision#6891 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Also reported as

277 ITR 396

Judgments citing CIT v. Bitoni Lamps Ltd.

DCIT, NEW DELHI vs. M/S CORNELL OVERSEAS PRIVATE LTD., NEW DELHI

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is partly allowed for statistical purposes

ITA 2395/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Jul 2019AY 2004-05

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2004-05 Dcit, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. Pan: Aaacc0034F Co No.217/Del/2011 (Ita No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs Dcit, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. Pan: Aaacc0034F (Appellant/Cross Objector) (Respondent) Assessee By : Ms Vandana Bhandari, Advocate Revenue By : Shri Sandeep Kumar Mishra, Sr. Dr Date Of Hearing : 22.05.2019 Date Of Pronouncement : 31.07.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Of The Cit(A)- 20, New Delhi Relating To Assessment Year 2004-05. The Assessee Has Also Filed Co No.217/Del/2011 Cross Objections Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common

For Appellant: Ms Vandana Bhandari, AdvocateFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR
Section 14ASection 28Section 80HSection 90C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2004-05 DCIT, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. PAN: AAACC0034F CO No.217/Del/2011 (ITA No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs DCIT, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. PAN: AAACC0034F (Appellant/Cross Objector) (Respondent) Assessee by : Ms Vandana Bhandari, Advocate Revenue by : Shri Sandeep Kuma…

THE KANAKAMAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

ITA 300/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao –AdvFor Respondent: Shri P.S. Murthy –Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 299 & 300/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) The Kanaka Mahalakshmi vs. ACIT, Circle-1(1), Cooperative Bank Ltd., Visakhapatnam. 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam. PAN No. ARGPK 7204 D (Appellant) (Respondent) ITA Nos. 326 & 327/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) ACIT, Circle-1(1), vs. The Kanaka Mahalakshmi Visakhapatnam. Cooperative Bank Ltd., 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam.…

THE KANAKAMAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

ITA 299/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao –AdvFor Respondent: Shri P.S. Murthy –Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 299 & 300/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) The Kanaka Mahalakshmi vs. ACIT, Circle-1(1), Cooperative Bank Ltd., Visakhapatnam. 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam. PAN No. ARGPK 7204 D (Appellant) (Respondent) ITA Nos. 326 & 327/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) ACIT, Circle-1(1), vs. The Kanaka Mahalakshmi Visakhapatnam. Cooperative Bank Ltd., 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam.…

THE DY. CIT,, VIJAYAWADA vs. M/S. THE GANDHI CO-OP., VIJAYAWADA

In the result, appeals of the revenue for the assessment years 2012-

ITA 461/VIZ/2016[2013-2014]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner Of Vs. The Gandhi Cooperative Income Tax (Osd), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Commissioner Of Income Tax Vs. The Gandhi Cooperative Circle-2(1), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2018 (Arising Out Of I.T.A.Nos.199/Viz/2016) The Gandhi Cooperative Urban Vs. Joint Commissioner Of Income Bank Ltd., Vijayawada Tax (Osd), Vijayawada [Pan :Aaaat8072G] Cross Objection No.02/Viz/2018 (Arising Out Of I.T.A.No.461/Viz/2016) The Gandhi Cooperative Urban Deputy Commissioner Of Bank Ltd., Vijayawada Income Tax [Pan :Aaaat8072G] Circle-2(1), Vijayawada निर्धाऩिती की ओि से/ Assessee By : Shri C.Subrahmanyam, Ar िधजस्व की ओि से/ Revenue By : Smt U Mini Chandran, Dr सुिवधई की तधिीख / Date Of Hearing : 20.08.2018 05.09.2018 घोषणध की तधिीख/Date Of Pronouncement :

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt U Mini Chandran, DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner of Vs. The Gandhi Cooperative Income Tax (OSD), Vijayawada Urban Bank Ltd. Vijayawada [PAN :AAAAT8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Comm…

THE JCIT(OSD),, VIJAYAWADA vs. THE GANDHI COPERATIVE URBAN BANK LTD., VIJAYAWADA

In the result, appeals of the revenue for the assessment years 2012-

ITA 199/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner Of Vs. The Gandhi Cooperative Income Tax (Osd), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Commissioner Of Income Tax Vs. The Gandhi Cooperative Circle-2(1), Vijayawada Urban Bank Ltd. Vijayawada [Pan :Aaaat8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2018 (Arising Out Of I.T.A.Nos.199/Viz/2016) The Gandhi Cooperative Urban Vs. Joint Commissioner Of Income Bank Ltd., Vijayawada Tax (Osd), Vijayawada [Pan :Aaaat8072G] Cross Objection No.02/Viz/2018 (Arising Out Of I.T.A.No.461/Viz/2016) The Gandhi Cooperative Urban Deputy Commissioner Of Bank Ltd., Vijayawada Income Tax [Pan :Aaaat8072G] Circle-2(1), Vijayawada निर्धाऩिती की ओि से/ Assessee By : Shri C.Subrahmanyam, Ar िधजस्व की ओि से/ Revenue By : Smt U Mini Chandran, Dr सुिवधई की तधिीख / Date Of Hearing : 20.08.2018 05.09.2018 घोषणध की तधिीख/Date Of Pronouncement :

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt U Mini Chandran, DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.199/Viz/2016 (धििाारण िर्ा/Assessment Year: 2012-13) Joint Commissioner of Vs. The Gandhi Cooperative Income Tax (OSD), Vijayawada Urban Bank Ltd. Vijayawada [PAN :AAAAT8072G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.461/Viz/2016 (धििाारण िर्ा/Assessment Year: 2013-14) Deputy Comm…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. THE GUNTUR DISTRICT CO-OPERATIVE CENTRAL BANK LIMITED,, TENALI

In the result, the revenue’s appeal for the assessment year 2013-14

ITA 78/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam31 Jul 2018AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.77 & 78/Viz/2018 (धििाारण िर्ा/Assessment Years:2013-14 & 2014-15 Respectively) Acit Vs. The Guntur District Circle-1(1) Cooperative Central Bank Ltd. Guntur Tenali, Guntur [Pan : Aaatt6101H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Appala Raju, DR
Section 36(1)(v)Section 37(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.77 & 78/Viz/2018 (धििाारण िर्ा/Assessment Years:2013-14 & 2014-15 respectively) ACIT Vs. The Guntur District Circle-1(1) Cooperative Central Bank Ltd. Guntur Tenali, Guntur [PAN : AAATT6101H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) CO Nos. 27 & 28/Viz/2018 (Arising out of I.T.A Nos. 77 & 78/Viz/2018)…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM vs. THE GUNTUR DISTRICT CO-OPERATIVE CENTRAL BANK LIMITED,, TENALI

In the result, the revenue’s appeal for the assessment year 2013-14

ITA 77/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam31 Jul 2018AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.77 & 78/Viz/2018 (धििाारण िर्ा/Assessment Years:2013-14 & 2014-15 Respectively) Acit Vs. The Guntur District Circle-1(1) Cooperative Central Bank Ltd. Guntur Tenali, Guntur [Pan : Aaatt6101H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Appala Raju, DR
Section 36(1)(v)Section 37(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.77 & 78/Viz/2018 (धििाारण िर्ा/Assessment Years:2013-14 & 2014-15 respectively) ACIT Vs. The Guntur District Circle-1(1) Cooperative Central Bank Ltd. Guntur Tenali, Guntur [PAN : AAATT6101H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) CO Nos. 27 & 28/Viz/2018 (Arising out of I.T.A Nos. 77 & 78/Viz/2018)…

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

In the result, the appeals filed by the assessee in ITA No

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

In the result, the appeals filed by the assessee in ITA No

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

…ITA No.49, 50,78, 476/Vizag/2012, 515, 524/Vizag/2014, 269/Vizag/2015 & CO 33/Vizag/2013 & CO 29/Vizag/2015 M/s. The District Co-operative Central Bank Ltd., Eluru आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.49 & 50/Vizag/2012 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) The District Co-operative ITO, Ward-2, Central Bank, Eluru Eluru [PAN No.AADFT…

CREST COMPOSITES & PLASTICS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2),, AHMEDABAD

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

ITA 1540/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad01 Jan 2018AY 2011-12

Bench: Shri N. K. Billaiya & Shri Mahavir Prasadआयकर अपील सं आयकर अपील सं./ Ita No. 1540/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2011-12 वष" Crest Composite & Plastics Pvt. Ito, Ltd. – 808, Vs Ward – 1(2), Abhishree Adroit, Judges Ahmedabad. Bunglow Road, Vastrapur, Ahmedabad – 380 054 आयकर अपील सं आयकर अपील सं./ Ita No. 1456/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2011-12 िनधा"रण िनधा"रण वष" वष" Ito, Crest Composite & Plastics Ward – 1(2), Vs Pvt. Ltd. – 808, Ahmedabad. Abhishree Adroit, Judges Bunglow Road, Vastrapur, Ahmedabad – 380 054 Pan : Aaacc 6333 R अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" य थ"/ (Respondent) अपीलाथ" अपीलाथ" "" य "" य थ" थ" Assessee By : Shri Prakash Udeshi, Ar Revenue By : Shri V. K. Singh, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 04/01/2018 घोषणा क" तारीख /Date Of Pronouncement: 08/01/2018 आदेश/O R D E R आदेश आदेश आदेश Per Mahavir Prasad:- These Cross Appeals By The Assessee & Revenue Are Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-6, Ahmedabad Dated 10.03.2015 For Assessment Year 2011-12. 2. The Assessee Has Taken Following Grounds In Its Appeal Vide Ita No.1540/Ahd/2015: 1. The Hon’Ble Commissioner Of Income Tax (Appeals)-6, Ahmedabad Has Erred On The Facts & In Law By Confirming The Disallowance Of Depreciation Of Rs.1,45,617/-.

For Appellant: Shri Prakash Udeshi, ARFor Respondent: Shri V. K. Singh, Sr. DR

…IC group of Gratuity Fund, which is under the control of the Central Government and an application for approval of Gratuity fund is pending before the department. As per decision of Hon’ble Punjab & Haryana High Court, in the case of CIT vs. Bitoni Lamps Ltd. 277 ITR 396. The AO however, held that gratuity liability cannot be allowed when the assessee did not have any approved gratuity fund. The claim was accordingly DCIT, Bharuch vs. Baroda Gujarat Gramin Bank disallowed. Same submissions were made before the learned CIT(A). The learned CIT(A) considering the order of ITAT Ahmedabad Bench in the case of Crystal…

THE ITO, WARD-1(2),, AHMEDABAD vs. CREST COMPOSITES & PLASTICS PVT. LTD.,, AHMEDABAD

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

ITA 1456/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad01 Jan 2018AY 2011-12

Bench: Shri N. K. Billaiya & Shri Mahavir Prasadआयकर अपील सं आयकर अपील सं./ Ita No. 1540/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2011-12 वष" Crest Composite & Plastics Pvt. Ito, Ltd. – 808, Vs Ward – 1(2), Abhishree Adroit, Judges Ahmedabad. Bunglow Road, Vastrapur, Ahmedabad – 380 054 आयकर अपील सं आयकर अपील सं./ Ita No. 1456/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2011-12 िनधा"रण िनधा"रण वष" वष" Ito, Crest Composite & Plastics Ward – 1(2), Vs Pvt. Ltd. – 808, Ahmedabad. Abhishree Adroit, Judges Bunglow Road, Vastrapur, Ahmedabad – 380 054 Pan : Aaacc 6333 R अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" य थ"/ (Respondent) अपीलाथ" अपीलाथ" "" य "" य थ" थ" Assessee By : Shri Prakash Udeshi, Ar Revenue By : Shri V. K. Singh, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 04/01/2018 घोषणा क" तारीख /Date Of Pronouncement: 08/01/2018 आदेश/O R D E R आदेश आदेश आदेश Per Mahavir Prasad:- These Cross Appeals By The Assessee & Revenue Are Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-6, Ahmedabad Dated 10.03.2015 For Assessment Year 2011-12. 2. The Assessee Has Taken Following Grounds In Its Appeal Vide Ita No.1540/Ahd/2015: 1. The Hon’Ble Commissioner Of Income Tax (Appeals)-6, Ahmedabad Has Erred On The Facts & In Law By Confirming The Disallowance Of Depreciation Of Rs.1,45,617/-.

For Appellant: Shri Prakash Udeshi, ARFor Respondent: Shri V. K. Singh, Sr. DR

…IC group of Gratuity Fund, which is under the control of the Central Government and an application for approval of Gratuity fund is pending before the department. As per decision of Hon’ble Punjab & Haryana High Court, in the case of CIT vs. Bitoni Lamps Ltd. 277 ITR 396. The AO however, held that gratuity liability cannot be allowed when the assessee did not have any approved gratuity fund. The claim was accordingly DCIT, Bharuch vs. Baroda Gujarat Gramin Bank disallowed. Same submissions were made before the learned CIT(A). The learned CIT(A) considering the order of ITAT Ahmedabad Bench in the case of Crystal…

CONTFREIGHT SHIPPING AGENCY (I) P. LTD,MUMBAI vs. JT CIT CEN CIR 39, MUMBAI

Appeal is dismissed

ITA 4350/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Sept 2017AY 2009-10
For Appellant: Shri Harsh Shah-ARFor Respondent: Shri Tufail Ahmed Khan-DR
Section 143(3)Section 2(5)Section 254(1)Section 36(1)Section 40A(7)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “एफ मुंबई एफ एफ ” खंडपीठ एफ खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “F”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं रिवश एवं रिवश रिवश सूद रिवश सूद सूद, "याियक सूद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं./I.T.A./4350/Mum/2016, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2009-10 वष" The DCIT Contfreigh…