CIT v. Contimeters Electricals (P.) Ltd.

317 ITR 249High Court2009#724 most cited

What is CIT v. Contimeters Electricals (P.) Ltd. authority for?

The requirement to file an audit report along with the return of income under section 80-IA(7) and similar provisions is directory, not mandatory. Such a report suffices if filed at any time before the assessment is framed.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Contimeters Electricals · section 80IA(7) · audit report filing · mandatory vs directory · along with return · before assessment · section 80IC · section 80J(6A) · Form 10CCB · deduction claim procedure

Also reported as

178 Taxmann 422

Sections most often in play

Section 139(1)Section 143(1)Section 44ABSection 250Section 80IA(7)Section 119(2)(b)Section 143(3)Section 80IA
Read the full judgment

Issues it is cited on

section 80j(6a)section 80ia(7)section 10b(8)section 80iesection 80jsection 288deduction u/s 80iasection 80ibsection 80isection 80iasection 143(1)(a)(ii)section 10b

Judgments citing CIT v. Contimeters Electricals (P.) Ltd.

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

…for A.Y. 2018-19 on 26.2.2021. He submitted that in any case before the assessment was completed, form 56F was filed before the learned AO. In this context he relied on the judgment of Hon’ble Delhi High Court in CIT Vs. Contimeters Electrical (P) Ltd. (2009) 317 ITR 249 (Del.) and submitted that the said judgment has been relied again by Hon’ble Delhi High Court in CIT Vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Delhi), to hold that as long as compliance is made before the framing of the assessment, the mandate of law shall be considered to be complied and as such the mandate is directory and not…

Sanspareils Greenlands Pvt Ltd., Meerut vs. ACIT, Circle- 1(1)(1), Meerut

In the result, appeal is allowed for statistical purposes

ITA 748/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediasanspareils Greenlands Vs. Acit Pvt. Ltd., C/O. Kashyap & Circle – 1(1)(1) Co., 114/214, Citi Centre, Meerut Begum Bridge Road, Meerut, Up-250 001 Pan No. Aaccs 2788 N (Appellant) (Respondent) Assessee By Shri Premjit Kashyap, C.A. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

Section 142(1)Section 143(1)Section 143(3)Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sanspareils Greenlands Vs. ACIT Pvt. Ltd., C/o. Kashyap & Circle – 1(1)(1) Co., 114/214, Citi Centre, Meerut Begum Bridge Road, Meerut, UP-250 001 PAN No. AACCS 2788 N (APPELLANT) (RESPONDENT) Assessee by Shri Premjit Kashyap, C.A. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 24.08.2023 Date of Pronouncement: 24.08.2023 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT : This is an appeal by the assessee against the order dated 18.01.2023 passed by National Faceless…

Pratap Technocrats Private Limited, Jaipur vs. Principal Commissioner of Income Tax -1, Jaipur

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

…not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be found against the assessee. That was also the view of the Delhi High Court in the case in CIT v. Contimeters Electricals (P.) Ltd. [2009] 317 ITR 249/ 178 Taxman 422 (Delhi), wherein the Delhi High Court, by following the judgements of the Madras High Court in CIT v. A.N. Arunachalam [1994] 208 ITR 481 / 75 Taxman 529 and in CIT v. Jayant Patel [2001] 248 ITR 199/ 117 Taxman 707 (Mad.) held that the filing of audit report along with the return was not mandatory but directory and that if the au…

The Income Tax Officer, Samba vs. Sh. Ashok Kumar Sharma, Samba

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

…duction u/s 80IB has been shown at Rs.12,50,358.46. The Ld. CIT(A) also placed reliance on Hon’ble Supreme Court of India CIT v/s Nagpur Hotel Owners Association 247 ITR 201 and Hon’ble High Court of Delhi in the case of CIT v/s Contimeters Electric Pvt. Ltd. 317 ITR 249 and held that the judicial authorities are of unanimous view that the intent of the legislature was to control any attempt or effort to abuse the benefit intended for new undertaking and not to deny benefit to genuine new industrial undertaking on the ground of some technical error. I.T.A. No.475/Asr/2016 10 Assessment Year: 2013-14 4.3. The l…

Rt Vision Technologies Pvt. Ltd., Delhi vs. ACIT Circle 20(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 274/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Jun 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Sidharth Arora, CAFor Respondent: Shri Anuj Garg, Sr.DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.274/DEL/2022 Assessment Year 2019-20 RT Vision Technologies Pvt. Ltd., Vs. ACIT 131/8 Krishna Nagar Safdarjung Circle-20(2) Enclave, Delhi Delhi. TAN/PAN: AACCR4395J (Appellant) (Respondent) Appellant by: Shri Sidharth Arora, CA Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 07 06 2023 Date of pronouncement: 13 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the ld. Co…

Ambience Holiday Resorts Ltd, New Delhi vs. DCIT Circle-2(2), New Delhi

In the result, appeal of assessee is partly allowed

ITA 1820/DEL/2020[2018-19]Status: DisposedITAT Delhi15 May 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaambience Holiday Resorts Vs. Dcit Ltd., Circle – 2(2) Hs 24, Kailash Colony New Delhi Market, New Delhi-110048 Pan No. Aadca 5494 Q (Appellant) (Respondent) Assessee By Shri Yogendra Singh, C.A. Revenue By Shri Kanv Bali, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 15.05.2023

Section 143(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Ambience Holiday Resorts Vs. DCIT Ltd., Circle – 2(2) HS 24, Kailash Colony New Delhi Market, New Delhi-110048 PAN No. AADCA 5494 Q (APPELLANT) (RESPONDENT) Assessee by Shri Yogendra Singh, C.A. Revenue by Shri Kanv Bali, Sr. D.R. Date of hearing: 09.05.2023 Date of Pronouncement: 15.05.2023 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 24.08.2020 of the Commissioner of Income Tax (Appeals)-I, New Delhi relat…

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)
Section 143(1)Section 250Section 4Section 5Section 6Section 90

…not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be found against the assessee. That was also the view of the Delhi High Court in the case in CIT v. Contimeters Electricals (P.) Ltd. [2009] 317 ITR 249/ 178 Taxman 422 (Delhi), wherein the Delhi High Court, by following the judgements of the Madras High Court in CIT v. A.N. Arunachalam [1994] 208 ITR 481 / 75 Taxman 529 and in CIT v. Jayant Patel [2001] 248 ITR 199/ 117 Taxman 707 (Mad.) held that the filing of audit report along with the return was not mandatory but directory and that if the au…

ACIT Circle-7(2), New Delhi vs. Manish Sabharwal, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 8528/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Apr 2023AY 2011-12

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2011-12

For Appellant: Shri Deepak Suneja, CAFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 143(1)Section 143(3)Section 144ASection 147Section 148Section 80Section 801CSection 80I

…e is fully covered in favour of the assessee by the decision of the Hon’ble Supreme Court in CIT vs. G.M. Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC) as also by the decision of the Hon’ble Delhi High Court in CIT vs. Centimeters Electricals Pvt. Ltd. 317 ITR 249 (Delhi). 10. We, therefore, for the reasons set out above decline to interfere and finding no substance in the appeal of the Revenue reject the same. 11. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 19th April, 2023. sd/- sd/- (SHAMIM YAHYA) JUDICIAL MEMBER Dated: 19/04/2023 Veena…

Rajesh Kumar Agarwal, Jaipur vs. DCIT, Circle 1, Jpr

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…nied by the audit report, thereby, holding that the same is not mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be found against the assessee” 6. CIT v/s Contimeters Electricals Pvt ltd (2009) 317 ITR 249 “Held that the filing of audit report along with the return was not mandatory but directory and that if the audit report was filed at any time before the framing of the assessment, the requirement of the provisions of the Act should be held to have been met” ( page no 52-54 of paper book) 7. CIT v/s Berger Paints ltd 254 ITR 503 (Kolkata) “That…

Asst. Commissioner of Income Tax, CC-2, Surat vs. M/S. Hi-Tech Sweet Water Technologies (P) Ltd., Surat

In the result, appeal filed by the Revenue is dismissed

ITA 7/SRT/2023[2019-20]Status: DisposedITAT Surat30 Mar 2023AY 2019-20

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 139Section 143(1)Section 143(3)Section 154Section 80I

…tical provision of section 80IA and hence, the ratio of the said decision squarely applies to the facts of the appellant’s case. Various other high court have also taken a similar view like Delhi High Court in the case of CIT v. Contimeters Electric Pvt. Ltd. 317 ITR 249 ITA No.07/SRT/2023 A. Y. 2019-20 M/s Hi-Tech Sweet Water Technologies (P) Ltd., (Del) and CIT vs. Web Commerce India Pvt. Ltd., 318 ITR 135 (Del), which was upheld by Hon'ble Supreme Court. 6.2 In view of the above, the AO is directed to allow deduction u/s 80IA to the appellant after verification of Form 10CCB filed by the appellant. Ground No.…

The Assistant Commissioner of Income-Tax-2(1)Bhilai, Bhilai(Cg) vs. M/S Sms Shivnath Infrasstructure Pvt Ltd., Durg, Durg(Cg)

In the result, appeal of the revenue in ITA No

ITA 87/BIL/2017[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

…invoking the section, has no authority to travel beyond the reasons issued in the Notice as has been done in the present case. Reliance placed on Geometric Software Solution Co. Ltd. Vs. ACIT (2009) 32 SOT 428 CIT Vs. Contimeteres Electricals Pvt. Ltd. (2009) 317 ITR 249 (Delhi) Without prejudice, the Minimum Alternative Tax [MAT] provisions as contained in section 115JB, as per well-settled law, are a complete code in itself and create a deeming fiction which is to be construed strictly and therefore, whatever computations/adjustments are to be made, they are to be made strictly in accordance with the provisions…

M/S Sms Shivnath Infrastructure Pvt Ltd, Durg(Cg) vs. The Pr. Commissioner of Income Tax-2, Raipur (Cg)

In the result, appeal of the revenue in ITA No

ITA 107/BIL/2016[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kapil Hirani, Adv. & MukeshFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 115JSection 143(3)Section 250(4)Section 36Section 80ISection 80l

…invoking the section, has no authority to travel beyond the reasons issued in the Notice as has been done in the present case. Reliance placed on Geometric Software Solution Co. Ltd. Vs. ACIT (2009) 32 SOT 428 CIT Vs. Contimeteres Electricals Pvt. Ltd. (2009) 317 ITR 249 (Delhi) Without prejudice, the Minimum Alternative Tax [MAT] provisions as contained in section 115JB, as per well-settled law, are a complete code in itself and create a deeming fiction which is to be construed strictly and therefore, whatever computations/adjustments are to be made, they are to be made strictly in accordance with the provisions…

ACIT, Central Circle-2(2), Hyderabad vs. Chinthakunta Ramesh Sridevi, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 699/HYD/2022[2018-19]Status: FixedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Deputy Commissioner of Income Tax Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 754/HYD/2020[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 753/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 752/HYD/2020[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 751/HYD/2020[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 750/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax CC-1(3), Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 701/HYD/2020[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax, CC-1(3), Hyderabad

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 698/HYD/2020[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 697 to 701 and 750 to 754 of 2020 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 697 to 701/Hyd/2020 Assessment Years: 2014-15 to 2018-19 M/s. GVPR Engineers Ltd Vs. Dy. C. I. T Hyderabad Central Circle 1(3) PAN:AAACG7614F Hyderabad (Appellant) (Respondent) ITA Nos. 750 to 754/Hyd/2020 Assessment Years: 2014-15 to 2018-19 Dy. C. I. T Vs. M/s. GVPR Engineers Central Circle 1(3) Ltd Hyderabad Hyderabad PAN:AAACG7614F (Appellant) (Respondent) Assessee by: Shri P.…