CIT v. Gokaldas Images (P.) Ltd.

122 Taxmann.com 160High Court2020#3068 most cited

What is CIT v. Gokaldas Images (P.) Ltd. authority for?

Disallowance under Section 14A is not to be considered while computing book profits under Section 115JB of the Act.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Gokaldas Images Pvt. Ltd. · 14A · 115JB · book profits · disallowance

Also reported as

276 Taxmann 420

Sections most often in play

Section 115JBSection 115USection 14ASection 244ASection 271(1)(c)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)
Read the full judgment

Issues it is cited on

section 50(1)section 70(2)section 80absection 54esection 10(15)section 80msection 10(33)section 92b(1)section 14a(1)section 92(1)section 54ecsection 111a

Judgments citing CIT v. Gokaldas Images (P.) Ltd.

M/S. Manyata Promoters Private Limited (Erstwhile Embassy Office Parks Private Limited Since Merged With Manyata Promoters Private Limited), Bangalore vs. Joint Commissioner of Income Tax (OSD)- Central Circle-1(3), Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 548/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s. Manyata Promoters Pvt. Ltd., Vs. The Joint Commissioner [erstwhile Embassy Office Parks of Income Tax (OSD), Pvt. Ltd. since merged], Central Circle 1(3), No.150, Embassy Point, Bengaluru. Infantry Road, Bangalore – 560 001. PAN: AADCM 2448J APPELLANT RESPONDENT Assessment year : 2017-18 The Deputy Commissioner Vs. M/s. Manyata Promoters Pvt. Ltd., of Income Tax, [erstwhile Embassy Office Parks Pvt. Central Circle 1(3), Ltd. since merged]…

M/S Praxair India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Ltpu Circle-1, Bangalore

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

ITA 2839/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Aug 2022AY 2013-14
For Appellant: Sri.T.Suryanarayana, Senior AdvocateFor Respondent: Sri.Bijoy Kumar Panda, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.2839/Bang/2017 : Asst.Year 2013-2014 M/s.Praxair India Private Limited The Deputy Commissioner of Mercury 2B Block, 6th Floor Income-tax, Large Tax Payer v. Prestige Technology Park Unit, Circle 1 Bangalore. Outer Ring Road, Marathahalli Bangalore – 560 103. PAN : AAACP9993J. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Senior Advocate Respondent by : Sri.Bijoy Kumar Panda, CIT-DR Date of Pronouncement : 25.08.2022 Date of Hearing : 26.07.2022 O R D E R Per…

Greaves Cotton Ltd., Mumbai vs. DCIT Cir 6(3), Mumbai

In the result, appeal by assessee is partly allowed in the terms aforesaid

ITA 7742/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.7742/मुं/2014 ("न.व. 2010-11) Greaves Cotton Ltd. 3Rd Floor, Motilal Oswal Tower, Junction Of Gokhale & Sayani Road, Prabhadevi, Mumbai 400 025. Pan: Aaacg-2062-M ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax, Circle 6(3), Aaykar Bhavan, M.K.Road, ..... ""तवाद"/Respondent Mumbai 400 020. अपीलाथ" "वारा/ Appellant By : Smt. Aarti Vissanji, Advocate ""तवाद" "वारा/Respondent By : Smt. Vranda U. Matkari, Sr.A.R सुनवाई क" "त"थ/ Date Of Hearing : 27/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/08/2022 आदेश/ Order

For Appellant: Smt. Aarti Vissanji, AdvocateFor Respondent: Smt. Vranda U. Matkari, Sr.A.R
Section 10(54)Section 115OSection 143(3)Section 14A

…rofits u/s.. 115JB of the Act . We find that this issue is settled by the decision rendered by Special Bench in the case of Vireet Investments Pvt. Ltd. (supra) and the decision of Hon’ble Karnataka High Court in the case of CIT vs. Gokaldas Images Pvt. Ltd., 122 Taxmann.com 160. Hence, disallowance u/s. 14A is not to be considered while computing book profits u/s. 115JB of the Act. Consequently, ground ‘F’ of the appeal is allowed. 8 15. In ground ‘G’, the assessee has assailed Credit for Payment of Tax u/s. 115O of the Act . The ld.Counsel for the assessee submitted that the Assessing Officer should not have…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

M/S Chowgule Real Estate & Construction Company Private Limited, Panaji vs. The ACIT, Circle - 2, Margao

In the result, the appeal filed by the assessee stands partly allowed for statistical purpose

ITA 3/PAN/2018[2011-12]Status: DisposedITAT Panaji17 Nov 2021AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.03/Pan/2018 िनधा"रण वष" / Assessment Year : 2011-12 M/S. Chowgule Real Estate & Construction Company Private Limited, Office No.311, 1St Floor, Casa Del Sol, Opp. Marriot Hotel, Miramar, Panaji- Goa- 403001. .......अपीलाथ" / Appellant Pan : Aaacc6040M बनाम / V/S. Acit, Circle-2, ……""यथ" / Respondent Margao. Assessee By : Shri Hiral Sejpal Revenue By : Shri Sourabh Nayak सुनवाई क" तारीख / Date Of Hearing : 10.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 17.11.2021 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, Panaji. (‘Cit(A)’ For Short) Dated 09.10.2017 For The Assessment Year 2011-12. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Private Limited Company Incorporated Under The Provisions Of Companies Act, 1956. It Is Engaged In The Business Of Property Developers Etc. The Return Of Income For The Assessment Year 2011-12 Was Filed On 29.09.2011 Declaring Total Income Of Rs.36,51,117/- & Also Offered To Book Profits To Tax U/S 115Jb Of The Income Tax Act, 1961 (‘The Act’) Of Rs.2,23,62,741/-. Against The Said Return Of Income, The Assessment Was Completed By The Assistant Commissioner Of Income Tax, Circle-2, Margao, Goa (‘The Assessing Officer’) Vide Order Dated

For Appellant: Shri Hiral SejpalFor Respondent: Shri Sourabh Nayak
Section 115JSection 14ASection 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.03/PAN/2018 िनधा"रण वष" / Assessment Year : 2011-12 M/s. Chowgule Real Estate and Construction Company Private Limited, Office No.311, 1st Floor, Casa Del Sol, Opp. Marriot Hotel, Miramar, Panaji- Goa- 403001. .......अपीलाथ" / Appellant PAN : AAACC6040M बनाम / V/s. ACIT, Circle-2, ……""यथ" / Respondent Margao. Assessee by : Shri Hiral Sejpal Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 10.11.2021 घोषणा क" तारीख / Date of Pronounc…

M/S Karnataka State Industrial and Infrastructure Development Corporation Ltd vs. Deputy Commissioner of Income Tax

The appeal is disposed of

ITA/183/2017HC Karnataka08 Jun 2021

Bench: ALOK ARADHE,M.I.ARUN

Section 115JSection 143(2)Section 143(3)Section 14ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.I. ARUN I.T.A. NO.183 OF 2017 BETWEEN: M/S. KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR SMT. P. HEMALATHA KHANIJA BHAVAN, NO.49, 4TH FLOOR EAST WING, RACE COURSE ROAD BANGALORE-560001 PAN:AAACK 5531H. ... APPELLANT (BY SRI. A. SHANKAR, SR. ADV., FOR SRI. S. ANNAMALAI, ADV.,) AND: DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-11(5) R.P. BHAVAN, OPP. RBI NR…

Jayant Packaging Pvt. Ltd., Chennai vs. DCIT Corporate Ward 2(2), Chennai

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 731/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Apr 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 730, 731 & 732/CHNY/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13 M/s. Jayant Packaging Pvt. The DCIT, Ltd., v. Corporate Ward 2(2), A-12 & 13, Thiru Vi Ka Industrial Chennai. Estate, Guindy, Chennai – 600 032. PAN: AAACJ 1799A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri I. Dinesh, Advocate ""यथ" क…

Jayant Packaging Pvt. Ltd., Chennai vs. DCIT Corporate Ward 2(2), Chennai

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 730/CHNY/2018[2010-11]Status: DisposedITAT Chennai21 Apr 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 730, 731 & 732/CHNY/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13 M/s. Jayant Packaging Pvt. The DCIT, Ltd., v. Corporate Ward 2(2), A-12 & 13, Thiru Vi Ka Industrial Chennai. Estate, Guindy, Chennai – 600 032. PAN: AAACJ 1799A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri I. Dinesh, Advocate ""यथ" क…

Jayant Packaging Pvt. Ltd., Chennai vs. DCIT Corporate Ward 2(2), Chennai

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 732/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Apr 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 730, 731 & 732/CHNY/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13 M/s. Jayant Packaging Pvt. The DCIT, Ltd., v. Corporate Ward 2(2), A-12 & 13, Thiru Vi Ka Industrial Chennai. Estate, Guindy, Chennai – 600 032. PAN: AAACJ 1799A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri I. Dinesh, Advocate ""यथ" क…