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.

Gvpr Engineers Limited, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle1(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 697/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.…

ACIT Circle-10(2), New Delhi vs. Green Dot Health Foods Pvt Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 8414/DEL/2019[2017-18]Status: DisposedITAT Delhi09 Feb 2023AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usacit Vs. Green Dot Health Foods Circle – 10(2), Pvt. Ltd., Bmc House 66, New Delhi Shraddha Nand Marg, Pan No. Aaacs 1314 G New Delhi-110 035 (Appellant) (Respondent) Assessee By Shri Vijay Singla, C.A. Revenue By Shri Rajendra Jha, Sr. D.R. Date Of Hearing: 06.02.2023 Date Of Pronouncement: 09.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Revenue Is Directed Against The Order Dated 16.08.2019 Of The Commissioner Of Income Tax (Appeals)-4, New Delhi Relating To Assessment Year 2017-18. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ACIT Vs. Green dot Health Foods Circle – 10(2), Pvt. Ltd., BMC House 66, New Delhi Shraddha Nand Marg, PAN No. AAACS 1314 G New Delhi-110 035 (APPELLANT) (RESPONDENT) Assessee by Shri Vijay Singla, C.A. Revenue by Shri Rajendra Jha, Sr. D.R. Date of hearing: 06.02.2023 Date of Pronouncement: 09.02.2023 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the Revenue is directed against the order dated 16.08.2019 of the Commissioner of Income Tax (Appeals)-4, New D…

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

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

…Section 80IA and hence, the ratio of the said decision squarely applies to the facts of the assessee’s case under consideration. 10. We note that a similar view was upheld by the Hon`ble Delhi High Court in the case of CIT vs Contimeters Electrics Pvt. Ltd., 317 ITR 249 (Delhi) and CIT v. Web Commerce India Pvt. Ltd., 318 ITR 135 (Delhi) and these decisions were upheld by Hon'ble Supreme Court. We note that all the grounds of appeals are inter-connected and are dealt with jointly. We note that Assessing Officer had disallowed the claim of deduction u/s 80IA of the Act merely because form 10CCB was not filed alon…

Shiva Neeti Developers, Kanpur vs. Income Tax Officer, Ward-3(4), Kanpur

In the result, the appeal of the assessee is partly allowed

ITA 699/LKW/2017[2014-15]Status: DisposedITAT Lucknow21 Oct 2022AY 2014-15

Bench: Shri. Vijay Pal Raoassessment Year: 2014-15 Shiva Neeti Developers V. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur Tan/Pan:Abqfs8644D (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 19 10 2022 Date Of Pronouncement: 21 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 21.8.2017 Of The Ld. Cit(A)-I, Kanpur For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds:

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 143(2)Section 44ASection 801BSection 80ASection 80I

…der Section 80-IB of Act, 1961, there is no obligation on the part of Assessee to file return accompanied by audit report, thereby, holding that same is not mandatory. 0. Same view was taken by Delhi High Court in CIT v. Contimeters Electrical (P) Ltd. [2009] 317 ITR 249/178 Page 8 of 13 Taxman 422; by Madras High Court in CIT v. Jayant Patel [2001] 248 ITR 199/117 Taxman 707. 42. Supreme Court in CIT v. G.M. Knitting Industries (P) Ltd. [2015] 376 ITR 456/[2016] 71 taxmann.com 35 dismissed appeal of Revenue and confirmed the view taken by Madras High Court holding that filing of audit report and form 10CCB al…

M/S Swiss Park Vanijya India Private Limited, Mumbai vs. ADIT, CPC, Bengaluru

The appeal stand allowed in terms of our above order

ITA 162/CHNY/2022[2019-20]Status: DisposedITAT Chennai07 Sept 2022AY 2019-20

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

For Appellant: Shri Abhishek Kumar (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 80Section 80A(5)Section 80I

…ot mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be found against the assessee. Similar was the view of Hon’ble Delhi High Court in the case in CIT v. Contimeters Electricals (P.) Ltd. [2009] 317 ITR 249 (Delhi), wherein the Delhi High Court, by following the judgments of the Madras High Court in CIT v. A.N. Arunachalam [1994] 208 ITR 481 and in CIT v. Jayant Patel [2001] 248 ITR 199 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 t…

M/S Roopa Steam Calendering Works, Tirupur vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 284/CHNY/2022[2017-18]Status: DisposedITAT Chennai18 Aug 2022AY 2017-18

Bench: Shri Mahavir Singhand Dr. Dipak P. Ripoteआयकर अपील सं./Ita No.284/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 M/S. Roopa Steam Calendering The Dy. Commissioner Of Works, Income Tax, 647/1, Btra Ginning Compound, Vs. Centralized Processing Center, Palladam Road, Bengaluru. Tirupur – 641 605 [Pan: Aadfr-6895-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Joshita Jothi, C.A ""यथ" क" ओर से /Respondent By : Shri Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.08.2022 : 18.08.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Joshita Jothi, C.A ""For Respondent: Shri Hema Bhupal, JCIT
Section 143(1)Section 80Section 80I

…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 4.8.1. / 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 th…

Srikaram Prescience P.Ltd, New Delhi vs. ITO, Ward-24(2), New Delhi

The appeal is dismissed

ITA 2845/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Srikaram Prescience Pvt. Vs. Ito, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 Pan – Aamcs9536J (Appellant) (Respondent)

Section 10ASection 143(3)Section 56

…1 ITA No. 2845/Del./2019 M/s. Srikaram Prescience P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Srikaram Prescience Pvt. Vs. ITO, Ltd. Ward-24(2), 99/1, Block C, Inderpuri, New Delhi New Delhi-110012 PAN – AAMCS9536J (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 20.04.2022 Date of Pronouncement: 28.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the assessee against the order dated 01.02.2019 in a…

Anabond Limited, Chennai vs. DCIT CPC, Bangalore

The appeal stand allowed in terms of our above order

ITA 418/CHNY/2021[2015-16]Status: DisposedITAT Chennai14 Feb 2022AY 2015-16

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

For Appellant: Shri Pawan Bohra (CA) a/w Shri BFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 139(1)Section 139(4)Section 143(1)Section 154Section 80Section 80l

…ot mandatory. Therefore, it is clear that before the assessment is completed if such report is filed, no fault could be found against the assessee. Similar was the view of Hon’ble Delhi High Court in the case in CIT v. Contimeters Electricals (P.) Ltd. [2009] 317 ITR 249 (Delhi), wherein the Delhi High Court, by following the judgments of the Madras High Court in CIT v. A.N. Arunachalam [1994] 208 ITR 481 and in CIT v. Jayant Patel [2001] 248 ITR 199 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 t…

Principal Commissioner of Income Tax-1, Kolkata vs. Bravo Sponge Iron (P) Ltd

The appeal is dismissed and the substantial question of law is answered

ITAT/86/2017HC Calcutta07 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Debasis Chowdhury, AdvFor Respondent: None appears
Section 260ASection 263

…Engg. India Ltd. (2006) 7 SCC 592 wherein the Hon’ble Supreme Court held that the department cannot travel beyond the show cause notice. This decision which was followed by the High Court of Delhi in the case of CIT vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del) was rightly taken note of by the Tribunal and the appeal filed by the assessee was allowed. Therefore, we find that there is no error committed by the Tribunal in deciding the issue in favour of the assessee. For such reason, the appeal is dismissed and the substantial question of law is answered against the revenue. The stay application, I…

M/S Radhishwari Devlopers P Ltd, Indore vs. Pr CIT -2 Indore, Indore

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

…cash creditors who gave unsecured loans of Rs.21.07 cr. which in view of ratio laid down in following decisions was not correct as the order u/s 263 of the Act cannot travel beyond the show cause notice:- a. CIT vs. Contimeters Electricals (P) Ltd. [2009] 317 ITR 249(Delhi) b. CIT vs. Ashish Rajpal [2010] 320 ITR 674 (Delhi) c. CIT vs. D.N. Dosani (2008) 280 ITR 275 10. Ld. Counsel for the assessee also submitted that ld. Pr. CIT has himself observed that the source of unsecured loans received from the alleged cash creditors was transferred from other companies to the cash creditors. So the source of sour…

Roop Kumar Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

Shri Basant Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

Pankaj Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

Abha Bansal, Gurgaon vs. PCIT, Central, Gurgaon

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

M/S. Devi Shakuntala Thkaral Charitable Foundation, Bhopal vs. Deputy Commissioner of Income Tax (Exemption), Bhopal

In the result, the appeal filed by the assessee is

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

Section 11(2)Section 143(3)Section 263

…[ITA No.322/Ind/2018] [M/s. Devi Shakuntala Thakral Charitable Foundation, Bhopal] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Devi Shakuntala DCIT Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.AAATD2943B Appellant by Shri Girish Agrawal & Miss Nisha Lahoti, A.Rs Respondent by Shri S.B. Prasad, D.R. Date of Hearing: 17.02.2020 Date of Pronouncement: 20.02.2020 आदेश / O R D E R PER KUL BHARAT,…

Deputy Commissioner of Income Tax 1 (1), Indore vs. M/S Agrawal Coal Corp. Pvt. Ltd., Indore

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

DCIT !(1) Indore, Indore vs. Agrawal Coal Corporation (P) Ltd., Indore

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

Deputy Commissioner of Income Tax 1, Indore vs. M/S Agrawal Coal Corp. Pvt. Ltd., Indore

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

M/S Agrawal Coal Corp. Pvt. Ltd., Indore vs. Deputy Commissioner of Income Tax 1, Indore

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

M/S Sdc Construction, Jaipur vs. Pr. Commissioner of Income Tax, Jaipur-1, Jaipur

In the result, appeal of the assessee is dismissed

ITA 481/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Nov 2019AY 2014-15
For Appellant: S. L. Poddar (Adv.)For Respondent: Varinder Mehta (CIT)
Section 143(2)Section 143(3)Section 2Section 263Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 481/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s SDC Construction The Pr. Commissioner of Vs. A-8, Shyam Nagar, Ajmer Road, Income Tax, Jaipur-1, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIFS9788E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : V…