CIT v. Chettinad Logistics (P) Ltd.

80 Taxmann.com 221High Court2017#158 most cited

What is CIT v. Chettinad Logistics (P) Ltd. authority for?

Section 14A cannot be invoked to disallow expenditure if the assessee has not earned any exempt income in the relevant assessment year. The Explanation to Section 14A is prospective in nature.

444

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Chettinad Logistics · Section 14A · disallowance for exempt income · no exempt income earned · Explanation to Section 14A · prospective application · Madras High Court 80 Taxmann.com 221 · Supreme Court SLP not admitted

Also reported as

248 Taxmann 55

Sections most often in play

Section 14ASection 143(3)Section 8DSection 143(2)Section 115JBSection 50CSection 234BSection 250
Read the full judgment

Issues it is cited on

time barred assessmentcasus omissussection 153a(1)(b)strategic investmentsection 2(22)section 153(1)deemed dividendsection 2(22)(e)section 40a(2)retrospective amendmentdisallowance u/s 14akelvinator

Judgments citing CIT v. Chettinad Logistics (P) Ltd.

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd

ITA - 263 / 2023HC Delhi08 May 2023
Section 14A

…ITA 263/2023 Page 1 of 3 $~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 08.05.2023 + ITA 263/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel. versus M/S BHARAT HOTELS LTD. ..... Respondent Through: Ms Ananya Kapoor, Advocate. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHE…

Principal Commissioner of Income Tax, Central-3, Delhi vs. Oriental Tollways Pvt Ltd

ITA/252/2023HC Delhi03 May 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 14A

…ITA 252/2023 Page 1 of 3 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 252/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus ORIENTAL TOLLWAYS PVT LTD ..... Respondent Through: Mr Kushagra Pandit, Advocate. CORAM: HON'BLE MR J…

Principal Commissioner of Income Tax, Central-3, Delhi vs. Oriental Tollways Pvt Ltd

ITA - 252 / 2023HC Delhi03 May 2023
Section 14A

…ITA 252/2023 Page 1 of 3 $~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 252/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus ORIENTAL TOLLWAYS PVT LTD ..... Respondent Through: Mr Kushagra Pandit, Advocate. CORAM: HON'BLE MR J…

Principal Commissioner of Income Tax - 4 Delhi vs. M/S Modern Info Technology Pvt Ltd

ITA - 250 / 2023HC Delhi03 May 2023
Section 14A

…ITA 250/2023 Page 1 of 3 $~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 250/2023 PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus M/S MODERN INFO TECHNOLOGY PVT LTD..... Respondent Through: Mr M.P. Rastogi with Mr Manu K. Giri, Advocates. COR…

M/S Sgepl Infrastructure Pvt. Ltd., Raipur vs. Deputy/Assistant Commissioner of Income Tax, Circle-3(1), Raipur

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

ITA 28/RPR/2023[2014-15]Status: DisposedITAT Raipur22 Mar 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.28/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Sgepl Infrastructure Private Limited (Private Limited Company) (Earlier Known As Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) Pan : Aajcs6322H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.28/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 M/s. SGEPL Infrastructure Private Limited (Private Limited Company) (Earlier known as Satish Goel Enterprises Pvt. Ltd.) Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) PAN : AAJCS6322H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Bikram Jain, CA Rev…

Fl Smidth Pvt. Ltd., Chennai vs. ACIT, Chennai

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

ITA 3423/CHNY/2019[2012-13]Status: DisposedITAT Chennai08 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3423/Chny/2019 िनधा"रण वष"/Assessment Year: 2012-13 M/S. Flsmidth Private Limited, The Assistant Commissioner Of No.34, Egatoor, Kelambakkam, Vs. Income Tax, Rajiv Gandhi Salai, Company Circle – 2 (1), Chennai – 603 103. Chennai – 600 034. [Pan: Aaacf4997N] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri S.P. Chidambaram, Advocate : ""थ" की ओर से/Respondent By Shri M. Rajan, Cit : सुनवाई की तारीख/ Date Of Hearing 01.03.2023 : घोषणा की तारीख /Date Of Pronouncement : 08.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-5, Chennai Dated 11.10.2019, Relevant To The Assessment Year 2012–13. The Grounds Raised By The Assessee Are As Under: “1. The Order Of The Commissioner Of Income Tax (Appeals) ['Cit (A)’] Is Contrary To Law, Facts & Circumstances Of The Case. 2. Disallowance Under Section 14A Of The Act Read With Rule 8D 2.1. On Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Confirming The Action Of The Ao In Making Disallowance Of Rs. 75,94,632 Under Section 14A Read With Rule 8D.

Section 14A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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.3423/Chny/2019 िनधा"रण वष"/Assessment Year: 2012-13 M/s. FLSmidth Private Limited, The Assistant Commissioner of No.34, Egatoor, Kelambakkam, Vs. Income Tax, Rajiv Gandhi Salai, Company Circle – 2 (1), Chennai – 603 103. Chennai – 600 034. [PAN: AAACF4997N] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri S.P. Chidambaram, A…

Haldia Coke and Chemicals Pvt. Ltd., Chennai vs. DCIT Circle 11(1), New Delhi

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

ITA 1796/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Feb 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B.R.R. Kumarassessment Year: 2015-16 Haldia Code & Chemicals Pvt. Ltd., Vs. Dcit, No.18/3, Sigapi Achi Building, Circle-11(1), 4Th Floor, Rukmini Lakshmipathi Road, New Delhi. Egmore, Chennai, Tamilnadu – 600 004. Pan: Aabch5389P (Appellant) (Respondent) Assessee By : Shri R. Sivaraman, Advocate Revenue By : Shri Anuj Garg, Sr. Dr Date Of Hearing : 08.02.2023 Date Of Pronouncement : 13.02.2023 Order

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 14ASection 36Section 36(1)(iii)Section 37(1)

…reasons, we submit that no disallowance u/s 37(1) is attracted. 11. The Order of the Assessing Officer in making the addition u/s 36(1 )(iii) and u/s 37 is totally contrary to the decision of the Supreme Court in the case of CIT Vs Chettinad Logistics P Ltd - 80 Taxmann.com 221 Madras HC. The Hon'ble Supreme Court has dismissed the SLP ( Civil) Diary No.15631 of 2018 dated 02.07.2018. Redington (India) Ltd Vs Addl CIT 3921TR 633 Madras HC and also the Jurisdictional High Court Order. In Order to circumvent the decision of the Supreme Court and the Jurisdictional High Court, the AO has passed this order making add…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Maruti Suzuki India Ltd., vs DCIT, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. PAN-AAACM0829Q APPELLANT RESPONDENT [Assessment Year : 2010-11] DCIT, vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. PAN-AAACM0829Q APPELLANT RESPONDENT Appellant by Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, CA R…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 1507/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Maruti Suzuki India Ltd., vs DCIT, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. PAN-AAACM0829Q APPELLANT RESPONDENT [Assessment Year : 2010-11] DCIT, vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. PAN-AAACM0829Q APPELLANT RESPONDENT Appellant by Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, CA R…

ACIT, Central Circle-1(2), Chennai vs. M/S Empee Sugars & Chemicals P Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1122/CHNY/2022[2013-14]Status: DisposedITAT Chennai31 Jan 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner Of Vs. M/S. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [Pan:Aabce5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri D. Hema Bhupal, Jcit : ""थ" की ओर से/Respondent By None : सुनवाई की तारीख/ Date Of Hearing 23.01.2023 : घोषणा की तारीख /Date Of Pronouncement : 31.01.2023 आदेश /O R D E R Per V. Durga Rao:

Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.1122/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 The Assistant Commissioner of Vs. M/s. Empee Sugars & Chemicals P Income Tax, Limited, No. 59, Empee Towers, Central Circle 1(2), Harris Road, Pudupet, Chennai Chennai 600 002. [PAN:AABCE5658G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri D. Hema Bhupal, JCIT…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Triway Container Freight Station P Ltd., Chennai vs. ITO Corporate Ward 3(2), Chennai

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

ITA 255/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Dec 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.254 & 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [Pan:Aabct8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 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 Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai Dated 06.12.2018 Relevant To The Assessment Years 2013-14 & 14-15. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income On 28.09.2013 For The Assessment Year 2013-14 Admitting Nil Income After Claiming Deduction Under Section 80Ia(4) Of The Income

For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 115JSection 143(3)Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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.254 and 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [PAN:AABCT8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, C.A. ""थ" की ओर से/…

Triway Container Freight Station P Ltd., Chennai vs. ITO Corporate Ward 3(2), Chennai

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

ITA 254/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Dec 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.254 & 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [Pan:Aabct8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 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 Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai Dated 06.12.2018 Relevant To The Assessment Years 2013-14 & 14-15. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income On 28.09.2013 For The Assessment Year 2013-14 Admitting Nil Income After Claiming Deduction Under Section 80Ia(4) Of The Income

For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri P. Sajit Kumar, JCIT
Section 115JSection 143(3)Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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.254 and 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [PAN:AABCT8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Arjun Raj, C.A. ""थ" की ओर से/…

Devi Sea Foods Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax, Circle -3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 156/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Devi Sea Foods Limited Vs. Deputy Commissioner Of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [Pan : Aabcd0248B] अपीलधथी की ओर से/ Appellant By : Shri D.Anand, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 01.12.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri S.Balakrishnan:

For Appellant: Shri D.Anand, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(3)Section 144C(5)Section 14ASection 80GSection 92Section 92BSection 92C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/s Devi Sea Foods Limited Vs. Deputy Commissioner of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [PAN : AABCD0248B] अपीलधथी की ओर से/ Appellant by : Shri D.Anand, AR प्रत्यधथी की ओर से /…

K.Vinoth Kannan Irs DCIT, Chennai vs. Grand Housing (P) Ltd, Chennai

In the result, the appeal stands dismissed

ITA 1481/CHNY/2019[2012-13]Status: DisposedITAT Chennai06 Dec 2022AY 2012-13

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

For Appellant: Shri S. Sridhar (Advocate) – Ld. A.RFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 143(3)Section 14ASection 68

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1481/Chny/2019 (िनधाBरण वषB / Assessment Year: 2012-13) DCIT M/s. Grand Housing (P.) Ltd. बनाम/ Corporate Circle-2(1), No.9, Aravamuthu Street, Egmore, Vs. Chennai. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCG-5454-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shri S. Sridhar (Advoc…

Sundharams Pvt. Ltd., Chennai vs. ACIT, Corporate Circle-6(2), Chennai

The appeal stand dismissed

ITA 226/CHNY/2022[2017-18]Status: DisposedITAT Chennai05 Dec 2022AY 2017-18

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri M. Rajan (CIT)–Ld. DR
Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.226/Chny/2022 (िनधाBरण वषB / Assessment Year: 2017-18) Sundharams Pvt. Ltd. ACIT बनाम No.3, Smith Road (Off Mount Road), Corporate Circle-6(2), / Vs. Chennai – 600 002. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACS-4949-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Saroj Kumar Parida (A…

Praxair India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 200/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17
For Respondent: Shri T. Suryanarayana
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 200/Bang/2021 Assessment Year : 2016-17 M/s. Praxair India Pvt. Ltd., Mercury 2B Block, 6th The Deputy Floor, Commissioner of Prestige Technology Park, Income Tax, Outer Ring Road, Circle – 3(1)(1), Marathahalli, Vs. Bengaluru. Bangalore – 560 103. PAN: AAACP9993J APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri Binod Kumar Singh, Revenue by CIT DR Date of Hearing : 24-08-2022 Date of Pronouncement : 14-11-2022 ORDER PER BEEN…

Shri Pramod V Mundra, Nagpur vs. Income Tax Officer Ward -1(1), Nagpur

In the result, the appeal filed by the assessee stands allowed

ITA 12/NAG/2019[2013-14]Status: DisposedITAT Nagpur07 Nov 2022AY 2013-14

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.12/Nag/2019 िनधा"रण वष" / Assessment Year: 2013-14 Shri Pramod V. Mundra, Vs. Ito, Ward-1(1), 602, 6Th Floor, Kalyani Nagpur. Apartment, 108, Farmland, Ramdaspeth, Nagpur- 440010. Pan : Abcpm2572L Appellant Respondent Assessee By : None Revenue By : Shri G. J. Ninawe Date Of Hearing : 26.09.2022 Date Of Pronouncement : 07.11.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-1, Nagpur [‘The Cit(A)’] Dated 28.11.2018 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1] Learned C.I.T.(A) Erred In Confirming The Disallowance Made By A.O. U/S.L4A Amounting To Rs. 15,69,653/-. 2] Learned C.I.T.(A) Erred In Not Properly Considering Assessee’S Various Submissions & Relevant Documents Filed At The Time Of Hearing. 3] Learned C.I.T.(A) Erred In Not Properly Applying Her Mind & Only Rely On What The A.O. Say. 4] Assessee Crave To Urge Additional Grounds At The Time Of Hearing If Necessary.” 3. Briefly, The Facts Of The Case Are As Under :

For Appellant: NoneFor Respondent: Shri G. J. Ninawe
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.12/NAG/2019 िनधा"रण वष" / Assessment Year: 2013-14 Shri Pramod V. Mundra, Vs. ITO, Ward-1(1), 602, 6th Floor, Kalyani Nagpur. Apartment, 108, Farmland, Ramdaspeth, Nagpur- 440010. PAN : ABCPM2572L Appellant Respondent Assessee by : None Revenue by : Shri G. J. Ninawe Date of hearing : 26.09.2022 Date of pronouncement : 07.11.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (App…

The DCIT, Circle-1(1)(2), Ahmedabad vs. M/S. Clp India Pvt. Ltd., Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 290/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2015-16
For Appellant: Shri Biren Shah, A.RFor Respondent: Shri James Kurian, CIT-DR
Section 115JSection 143(3)Section 14A

…ring the relevant previous year. It is seen from the appellate order that the Ld. CIT(A) has followed the above Rulings of the various High Courts and also followed Hon’ble Madras High Court Judgment in the case of CIT vs. Chettinad Logistics (P.) Ltd. [2017] 80 Taxmann.com 221 wherein SLP filed by the Revenue was also dismissed by the Hon’ble Supreme Court on 02/07/2018 which is reported in [2018] 95 Taxmann.com 250. The Ld. CIT(A) also followed dismissal of SLP on disallowance of Section 14A in the case of PCIT vs. Oil Industry Development Board [2019] 103 Taxmann.com 326. Respectfully following the above judic…