CIT v. D.P. Sandu Bros.

142 Taxmann 713Supreme Court of India2005#6362 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 14Section 115JBSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(3)

Issues it is cited on

section 144b(1)section 92f(ii)profit split methodsection 54esection 80ia(8)section 115jcsection 54ecfunctional analysissection 92bacost plus methodminimum alternate taxsection 112

Judgments citing CIT v. D.P. Sandu Bros.

AVINASH S SADAMATE ACIT CIRCLE 3 3 1, MUMBAI vs. RUCHI RENEWABLE ENERGY PVT LTD, MUMBAI

In the result, the appeal of revenue is dismissed

ITA 620/MUM/2025[2016-17]Status: DisposedITAT Mumbai18 Aug 2025AY 2016-17

Bench: Shri Pawan Singh& Ms. Padmavathy S.(Physical Hearing) Acit Circle – 3(3)(1), Mumbai Ruchi Renewable Energy Pvt. Ltd.706, Room No. 522, Aayakarbhavan, Vs Tulsiani Chambers, Free Press Journal M K Road, Churchgate, Road, Nariman Point, Mumbai-400020. Mumbai – 400021. [Pan: Aaecr1591A] Appellant / Revenue Respondent / Assessee

Section 2Section 2(18)(b)Section 254(1)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S., ACCOUNTANT MEMBER (Physical hearing) ACIT Circle – 3(3)(1), Mumbai Ruchi Renewable Energy Pvt. Ltd.706, Room No. 522, AayakarBhavan, Vs Tulsiani Chambers, Free Press Journal M K Road, Churchgate, Road, Nariman Point, Mumbai-400020. Mumbai – 400021. [PAN: AAECR1591A] Appellant / Revenue Respondent / Assessee Assessee by Shri Bhupendra Shah, CA Revenue by Shri Umashankar Prasad, CIT - DR Date of hearing 07.07.2025 Date of pronouncement 18.08.2025 Order under section 254(1) of Income Tax Act PER P…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

ASST CIT 9(2)(1), MUMBAI vs. BHASKAR GOPICHAND GUPTA, MUMBAI

In the result, appeal filed by the Revenue stands dismissed

ITA 4733/MUM/2015[2011-12]Status: DisposedITAT Mumbai09 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Renu Jauhri, Am

For Appellant: Shri Bhadresh Doshi, ARFor Respondent: Shri Paresh Deshpande
Section 142(1)Section 143(1)Section 143(2)Section 54ESection 80CSection 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM & SHRI RENU JAUHRI, AM I.T.A. No.4733/Mum/2015 (Assessment Year: 2011-12) ACIT-9(2)(1), Shri Bhaskar Gopichand Room No. 204, 2nd Floor, Gupta, Aayakar Bhavan, Hotel Athiti, 77A & B, Vs. M.K. Road, Nehru Road, Vile Parle (W), Mumbai-400020. Mumbai-400099. PAN : AACPG0843K Appellant) : Respondent) Appellant /Assessee by : Shri Bhadresh Doshi, AR Revenue / Respondent by : Shri Paresh Deshpande, Sr. DR Date of Hearing : 09.10.2024 Date of Pronouncement : 28.10.2024 O R D E R Per Beena Pillai, JM: Present appeal is filed by the reven…

DCIT-14(1)(1), MUMBAI vs. JAYMALA INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dism

ITA 2719/MUM/2023[2012-13]Status: DisposedITAT Mumbai13 May 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13

For Appellant: Mr. Ankush Kapoor, CIT-DRFor Respondent: Mr. Ajay Singh
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 DCIT, 14(1)(1), M/s Jaymala Infrastructure P. Ltd., Room No. 432, 4th floor, B-8/9, Ground Floor, Gurudev Vs. Aayakar Bhavan, M.K. Road, Apartment, R.C. Marg, Chembur Mumbai-400020. Naka, Chembur Mumbai-400071 PAN NO. AACCJ 3470 G Appellant Respondent : Mr. Ajay Singh Assessee by : Mr. Ankush Kapoor, CIT-DR Revenue by : 24/04/2024 Date of Hearing Date of pronouncement : 13/05/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the Reven…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

ITA 497/JPR/2023[2017-18]Status: DisposedITAT Jaipur21 Feb 2024AY 2017-18
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 489 to 492/JP/2023 ACIT vs. Shree Cement Ltd. 2 These are eight cross appeals filed by the revenue and assessee which are directed against the respective orders of the ld. Commissioner of Income Tax (Appeals), Delhi- 44 [hereinafter referred to as (ld. CIT(A)] dated 08.06.2023 & 09.06.2023 for the Assessment Years 2015-16, 2016-17, 2017-18 & 2018-19. These orders of the ld. CIT(A) are in turn arise out of an order passed by ACIT, NFAC, Delhi passed u/s 143 (3) r.w.s 144C(3…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

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

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

ITA 490/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…ITA Nos. 489 to 492/JP/2023 ACIT vs. Shree Cement Ltd. 2 These are eight cross appeals filed by the revenue and assessee which are directed against the respective orders of the ld. Commissioner of Income Tax (Appeals), Delhi- 44 [hereinafter referred to as (ld. CIT(A)] dated 08.06.2023 & 09.06.2023 for the Assessment Years 2015-16, 2016-17, 2017-18 & 2018-19. These orders of the ld. CIT(A) are in turn arise out of an order passed by ACIT, NFAC, Delhi passed u/s 143 (3) r.w.s 144C(3) r.w.s 144B of the Income Tax Act, 1961 [ here in after referred to act “Act”] on 10.06.2021, 16.05.2021, 12.08.2021 & 01.12.2021. 2.…

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

ITA 489/JPR/2023[2015-16]Status: DisposedITAT Jaipur21 Feb 2024AY 2015-16
For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…ITA Nos. 489 to 492/JP/2023 ACIT vs. Shree Cement Ltd. 1 आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR डा० एस. सीथालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos. 489 to 492/JP/2023 निर्धारण वर्ष/Assessment Years : 2015-16 to 2018-19 Assistant Commissioner of बनाम Shree Cement Limited Income Tax, Vs. ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AACCS 8796 G अपीलार्थी/Appe…

ALSTOM T & D INDIA LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2094/CHNY/2014[2009-10]Status: DisposedITAT Chennai20 Nov 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ALSTOM T & D INDIA LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2093/CHNY/2014[2009-10]Status: DisposedITAT Chennai20 Nov 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ACIT, CHENNAI vs. AREVA T & D INDIA LIMITED, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2082/CHNY/2014[2009-2010]Status: DisposedITAT Chennai20 Nov 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

ACIT, CHENNAI vs. AREVA T & D INDIA LIMITED, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 2081/CHNY/2014[2009-2010]Status: DisposedITAT Chennai20 Nov 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The Dcit / Ito (Tds), (Previously Areva T&D India V. Ltu, Limited) Chennai. 19/1, I.O.C, Gst Road, Pallavaram, Chennai – 600 062. [Pan: Aaacg-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Tushar Jarwal, Advocate &For Respondent: Shri. P. Divahar, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2093 & 2094/Chny/2014 िनधा"रण वष" / Assessment Year: 2009-10 Alstom T&D India Limited, The DCIT / ITO (TDS), (Previously Areva T&D India v. LTU, Limited) Chennai. 19/1, I.O.C, GST Road, Pallavaram, Chennai – 600 062. [PAN: AAACG-2115-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 2081 & 2082/Chny/2014 िनधा"रण…

PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SMT. SHIKHA ROY

ITAT/162/2021HC Calcutta08 Feb 2022

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

Section 143(2)Section 260ASection 54ESection 54F

…OD-21 IA NO.GA/2/2021 ITAT 162/2021 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX - I, KOLKATA -Versus- SMT. SHIKHA ROY Appearance: Mr. Smarajit Roy Chowdhury, Adv. Mr. Arunava Ganguly, Adv. ...for the appellant. Mr. J.P. Khaitan, Sr. Adv. Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 8th February, 2022. The Court : This appeal filed by the revenue under Section 260A of the Income Tax…

D.C.I.T.,CIRCLE-3(1), KOLKATA vs. SMT. SHIKHA ROY, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 1915/KOL/2019[2016-17]Status: DisposedITAT Kolkata25 Nov 2020AY 2016-17
Section 143(2)Section 143(3)Section 250Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA VIRTUAL COURT HEARING (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri S.S. Godara, Hon’ble Judicial Member) Assessment Year: 2016-17 Deputy Commissioner of Income Tax, Circle-3(1), Kolkata................……………….….........Appellant Vs. Smt. Shikha Roy........................................................................…..…………..................……………..Respondent 91/1, Southern Avenue Ballygunge Kolkata – 700 029 [PAN : ACZPR 9690 L] Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee. Shri Imokaba Jamir…

ITO 5 (2)(3), MUMBAI vs. MILLIONAIRE COMMODIITIES P.LTD, MUMBAI

Accordingly, the appeal of Revenue is dismissed

ITA 3268/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Jul 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2012-13 The Ito-5(2)(3), M/S.Millionaire Commodities Pvt. Ltd., Mumbai A-32, Haji Allarakha Building, Vs. 3Rd , 9Th Khetwadi Lane, Mumbai [Pan : Aahcm3086G] (Appellant) (Respondent)

For Appellant: Shri D.G.PansariFor Respondent: Shri Kiran Mehta &
Section 133(6)Section 143(1)Section 143(3)Section 2(24)Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2012-13 The ITO-5(2)(3), M/s.Millionaire Commodities Pvt. Ltd., MUMBAI a-32, Haji Allarakha Building, Vs. 3rd , 9th Khetwadi Lane, MUMBAI [PAN : AAHCM3086G] (Appellant) (Respondent) Appellant by : Shri D.G.Pansari, Shri Chaudhary Arun Kumar Singh, Respondent by : Shri Kiran Mehta & Shri Ravi Dasija, Date of Hearing : 10-07-2020 Date of Pronouncement : 10-07-2020 O R D E R PER RAJESH KUMAR, A.M: This appeal filed by the Revenue is directed against the…

THE DIRECTOR OF INCOME-TAX vs. M/S SASKEN COMMUNICATION

In the result, the appeal is dismissed

ITA/241/2011HC Karnataka10 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 201Section 201(1)Section 260Section 260ASection 28Section 5(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.241 OF 2011 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATIONRASHTROTHANA BHAVANNRUPATHUNGA ROAD,BANGALORE 2. THE INCOME TAX OFFICER INTERNATIONAL TAXATION,WARD 19 (2)RASHTROTHANA BHAVANNRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (By SRI.K.V.ARAVIND, ADV.,) AND: M/S SASKEN COMMUNICATION TECHNOLOGIES LTD., NO.139/25, AMARJYOTHI LAYOUT, RING ROAD, BANGALORE ... RE…

SHRI URMIL D. PATEL,,BARODA vs. THE INCOME TAX OFFICER, WARD-2(6),, BARODA

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

ITA 2915/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad30 Oct 2018AY 2009-10
For Appellant: Shri T.P. Hemani, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2009-10 Urmil D. Patel, C-19, The ITO, Meeraj Apartment, Ward-2(6), B/h Natubhai Centre, Gotri Vs Baroda-390007 Road, (Respondent) Baroda-390007 PAN: ACQPP6563K (Appellant) Revenue by: Shri Lalit P. Jain, Sr. D.R. Assessee by: Shri T.P. Hemani, A.R. Date of hearing : 17-10-2018 Date of pronouncement : 30-10-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2009-10, arises from order of the CIT(A)- 5, Vadodar…