CIT v. Gujarat Oil & Allied Industries

201 ITR 325High Court1993#480 most cited

What is CIT v. Gujarat Oil & Allied Industries authority for?

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Gujarat Oil & Allied Industries · Gujarat Oil and Allied Industries · Section 80J(6A) · Section 80-IA(7) · audit report filing · directory compliance · mandatory requirement · substantial compliance · filing before assessment · exemption claim audit report · Form 10B · Section 11 audit report

Sections most often in play

Section 11Section 143(1)Section 139(1)Section 12ASection 250Section 12Section 119(2)(b)Section 143(3)

Issues it is cited on

section 80j(6a)section 12a(b)section 12a(1)(b)section 139(4a)section 80ia(7)section 10b(8)section 119(2)section 80jsection 119(2)(b)section 288section 10bsection 11(2)

Judgments citing CIT v. Gujarat Oil & Allied Industries

S M K R Vashi High School, Na vs. Arivs.Income Tax Officer, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

…hat ld Counsel relied on the following judgments:  CIT vs. Mayur Foundation 2274 ITR 562 (Guj) ITA No.515/SRT/2023 A.Y. 21-22 SMKR Vashi High School  Zenith Processing Mills vs. CIT [1996] 219 ITR 721 (Guj)  CIT vs. Gujarat Oil and Allied Industries (1993) 201 ITR 325 (Guj)  CIT vs. Web Commerce Pvt. LTd. 318 ITR 135 (Del)  CIT vs. Dr.L.M.Singhvi 289 ITR 425 (Raj)  Kokan Kala Shikshan Vikaas Sanstha vs. DCIT 645/Pun/2021 (Pune Trib.)  Society for Integrated Development in Urban and Rural Areas vs. DCIT 90 ITD 493 (Hyd. Trib.) 12. On the other hand, the Ld. DR for the Revenue has primarily reiterated the st…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…ly on account of delay in furnishing the auditor’s report. The provisions related with the requirement of audit submissions are directory and not mandatory and Hon’ble The Gujarat High Court has taken this view in CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.) (G) It is really very unfortunate, if a business man who is supposed to get its books of accounts audited and some how he couldn’t get it done on or before due date or even forgot to do so then in such case, that businessman would liable for just penalty of 0.5% of the turnover or Rs. 1,50,000/- which ever is higher and If there is a genu…

Dushkal Go Sewa Samiti, Sumerpur vs. ITO (Exemption), Jodhpur

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

…ly on account of delay in furnishing the auditor’s report. The provisions related with the requirement of audit submissions are directory and not mandatory and Hon’ble The Gujarat High Court has taken this view in CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.) (G) It is really very unfortunate, if a business man who is supposed to get its books of accounts audited and some how he couldn’t get it done on or before due date or even forgot to do so then in such case, that businessman would liable for just penalty of 0.5% of the turnover or Rs. 1,50,000/- which ever is higher and If there is a genu…

Shivam Wellness Private Limited, Surat vs. ADIT-CPC, Bengaluru

In the result, assessee’s appeal No

ITA 493/SRT/2023[A.Y 2021-22]Status: DisposedITAT Surat26 Sept 2023

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.492 & 493/Srt/2023 (Ays 2020-21 & 2021-22) (Hearing In Physical Court) Shivam Wellness Pvt. Ltd. Adit-Cpc, Bangalore Clinic, Hg-1, I.T.C. Building, 1St Floor, Prestige Alpha, Vs Majura Gate, Ring Road, No.48/1, 48/2, Surat-395 001 Beratengaagrahara, Housr [Pan Abbcs 3673 G] Road, Uttarahalli Road, Bengaluru, Karnataka-560100 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 143(1)Section 254(1)

…of Mayur Foundation (supra) and co-ordinate Bench of this Tribunal in the case of KGY Glass Industries (P) Ltd. Vs. ACIT in ITA No.316/SRT/2022 dated 11.05.2023, Zenith Processing Mills vs. CIT 219 ITR 721 (Guj), CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj) & CIT vs. Web Commerce India (P) Ld. (2009) 318 ITR 135 (Del), wherein audit report other forms are filed out of time in such cases due to procedural laps, the assessee was held for eligible for deduction as per relevant provision of the Act. Considering the following same principle, that assessee furnished Form-10IC, before Tribunal, and t…

Shivam Wellness Private Limited, Surat vs. ADIT-CPC, Bengaluru

In the result, assessee’s appeal No

ITA 492/SRT/2023[A.Y 2020-21]Status: DisposedITAT Surat26 Sept 2023

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.492 & 493/Srt/2023 (Ays 2020-21 & 2021-22) (Hearing In Physical Court) Shivam Wellness Pvt. Ltd. Adit-Cpc, Bangalore Clinic, Hg-1, I.T.C. Building, 1St Floor, Prestige Alpha, Vs Majura Gate, Ring Road, No.48/1, 48/2, Surat-395 001 Beratengaagrahara, Housr [Pan Abbcs 3673 G] Road, Uttarahalli Road, Bengaluru, Karnataka-560100 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 143(1)Section 254(1)

…of Mayur Foundation (supra) and co-ordinate Bench of this Tribunal in the case of KGY Glass Industries (P) Ltd. Vs. ACIT in ITA No.316/SRT/2022 dated 11.05.2023, Zenith Processing Mills vs. CIT 219 ITR 721 (Guj), CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj) & CIT vs. Web Commerce India (P) Ld. (2009) 318 ITR 135 (Del), wherein audit report other forms are filed out of time in such cases due to procedural laps, the assessee was held for eligible for deduction as per relevant provision of the Act. Considering the following same principle, that assessee furnished Form-10IC, before Tribunal, and t…

Sparsh Association of Development Professionals & Consultants, Rewa vs. Asstt Commissioner of Income Tax, Rewa

In the result, the appeal of the Revenue is dismissed”

ITA 105/JAB/2022[2019-20]Status: DisposedITAT Jabalpur14 Sept 2023AY 2019-20
For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Rajesh Kumar Gupta.Sr.DR
Section 11Section 143(1)Section 143(3)Section 234BSection 234C

…ble on record. The moot question whether it is permissible to the assessee to produce the audit report at the appellate stage is correct in law is been decided by the Jurisdictional High Court in the case of CIT Vs. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.) wherein it is held that the provisions regarding furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. Thus the Hon'ble Court Held that the benefit of exemption should not be denied merely on account of delay in furnishing the sa…

DCIT, (Exemption), Cir. -1(1), Kolkata vs. Socialist Unity Centre of India Communist, Kolkata

In the result, appeal of the revenue is dismissed

ITA 335/KOL/2022[2012-13]Status: DisposedITAT Kolkata21 Aug 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 335/Kol/2022 Assessment Year: 2012-13 Dcit, (Exemption), Circle-1(1), Kolkata Socialist Unity Centre Of India Vs Communist 48, Lenin Sarani Kolkata - 700013 [Pan : Aafas9043P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A. Senguptal, A/R Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 21/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The National Faceless Appeal Centre, (Hereinafter The “Ld. Cit(A)”) Dt. 30/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Allowing Exemption Inspite Of The Express Provisions Of The Second Proviso To Section 13A Which Mandates That No Exemption Under Section 13A Shall Be Available If The Assessee Fails To Submit Contribution Report Under Sub-Section (3) Of Section 29C Of The Representation Of The People Act, 1951 For A Financial Year? 2. The Cit(A) Has Erred In Allowing The Exemption U/S 13A Of The Act To The Assessee Political Party Inspite Of The Fact That The Assessee Has Not Filed The Contribution Report In Form No. 24A To The Election Commission Of India Within The Due Date Of Filling Of Return Which Is Mandatory Provision For Availing Exemption U/S 13A Of The Act. 3. That The Appellant Craves For Leave To Amend, Alter, Modify, Substitute, Add Or Abridge Any Or All Of The Grounds Of Appeal During Any Stage Of Appeal.”

For Appellant: Shri A. Senguptal, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 139(1)Section 13ASection 143(2)Section 143(3)Section 250Section 29ASection 29C

…ssessing Officer. 6. On the other hand, the ld. Counsel for the assessee, relied on the findings of the ld. CIT(A) and also referred to the judgment of the Hon’ble High Court of Gujarat in the case of CIT vs. Gujarat Oil & Allied Industries reported in [1993] 201 ITR 325 (Gujarat), in support of its contention that submitting of report along with return is merely directory in nature and it calls for only substantial compliance. Reliance was also placed on the decision of the Hon’ble Gujarat High Court in the case of CIT vs. Godha Chemicals (P.) Ltd. reported in [2013] 39 taxmann.com 98 (Rajasthan) and decision of…

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

…ble on record. The moot question whether it is permissible to the assessee to produce the audit report at the appellate stage is correct in law is been decided by the Jurisdictional High Court in the case of CIT Vs. Gujarat Oil & Allied Industries Ltd. [1993] 201 ITR 325 (Guj.) wherein it is held that the provisions regarding furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. Thus the Hon’ble Court Held that the benefit of exemption should not be denied merely on account of delay in furnishing the sa…

Shri Swami Vivekanand Trust, Adipur vs. The DCIT (CPC), Bangalore

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

ITA 66/RJT/2023[2014-15]Status: HeardITAT Rajkot12 Jul 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 12A(1)(B)Section 139(1)Section 143(1)

…t of exemption u/s. 11 to the assessee on the ground that Audit Report in Form 10B was not filed along with the Return of Income. The Ld. Counsel relied upon Jurisdictional High Court Judgment in the case of CIT Vs. Gujarat Oil & Allied Industries reported in 201 ITR 325. 5. Per contra, the Ld. Sr. D.R. Shri B.D. Gupta appearing for the Revenue supported the order passed by the lower authorities. 6. We have given our thoughtful consideration and perused the materials available on record. It is an admitted fact that Audit I.T.A No. 66/Rjt/2023 A.Y. 2014-15 Page No 4 Shri Swami Vivekanand Trust vs. DCIT(CPC) Rep…

Sorthiya Ahir Gnatino Utaro, Bhavnath, Junagadh vs. The ADIT (CPC), Bangalore

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

ITA 104/RJT/2023[2019-20]Status: HeardITAT Rajkot12 Jul 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(2)Section 13(9)Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 154

…0 Page No 7 Sorthiya Ahir Gnatino Utaro vs. ADIT(CPC) legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 34. We may also refer to the decision of this Court in CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completi…

Patan Education Society, Satara vs. Income Tax Officer (Exemption), Pune

In the result, the appeal of assessee is dismissed

ITA 565/PUN/2023[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Prateek JhaFor Respondent: Shri M.G. Jasnani
Section 11Section 12ASection 143(1)

…of Gujarat, whether it is permissible to the assessee to produce the audit report at the appellate stage. The Hon’ble High Court of Gujarat was pleased to note the said issue was already answered in the case of Gujarat Oil & Allied Industries Ltd. reported in 201 ITR 325 (Guj.) which held that the provision regarding 5 ITA No. 565/PUN/2023, A.Y. 2018-19 furnishing of audit report along with the return has to be treated as a procedural provision. It is directory in nature and its substantial compliance would suffice. 10. Further, the ld. AR placed on record the order of this Tribunal in the case of Audyogik Shi…

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

…me merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 34. We may also refer to the decision of this Court in CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completi…

ITO (Exemption), Ward - 1(1), Kolkata vs. Indian Sugar Mills Association, Delhi

In the result, the appeal of the revenue is dismissed

ITA 480/KOL/2022[2018-2019]Status: DisposedITAT Kolkata25 May 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 11Section 119(2)(b)

…e rival submission of the parties and perused the material available on record. We noticed that the ld. CIT(A) allowed the appeal of the assessee by relying on the decision of Hon’ble Gujrat High Court in the case of Gujrat Oil & Allied Industries reported in 201 ITR 325 has held that filing of Form 10B is directory and not mandatory. In the case of assessee, Form 10B was obtained on 31.07.2018 and which was subsequently uploaded on e-portal on 12.12.2019. In such scenario, the claim of the assessee cannot be denied. We have noticed that subsequent to the Board’s Circular No. 2/2020 dated 03.01.2020, another Boar…

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…eligible for deduction as per relevant provision of the Act. To support such submission, the ld. AR of the assessee has relied on the following case laws: (i) Zenith Processing Mills Vs CIT 219 ITR 721 (Guj) (ii) CIT Vs Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj)] (iii) Gujarat Paguthan Energy Corporation (P) Ltd. Vs DcIT 225 Taxman 70 (Guj) (iv) CIT Vs Web Commerce India (P) Ltd. (2009) 318 ITR 135 (Delhi) 4 KGY Glass Industries (P) Ltd Vs Asst.DIT (v) CIT Vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319. (vi) CIT Vs Sakal Relief Fund (2017) 81 taxmann.com 396 (Bom) (vii…

Indore Contract Bridge Association Yeashwant Club, Indore vs. ITO, Ward-Examption, Indore

ITA 403/IND/2022[2017-18]Status: DisposedITAT Indore18 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

Section 11Section 12ASection 143(1)Section 154

…Gandhinagar Vs. ITO, Ahmedabad, ITA No. 2312/Ahd/2018, order dated 16.11.2022 where a similar controversy has been decided in favour of assessee, after following the decisions of Hon’ble Gujrat High Court in CIT vs. Gujarat Oil & Allied Industries reported in 201 ITR 325 and CIT vs. Mayur Foundation reported in 274 ITR 562. The relevant paragraphs of the order of ITAT are as under: “12. We have heard the rival contentions of both the parties and perused the materials available on record. As per the provisions of Page 7 of 12 Indore Contract Bridge Association Assessment year 2017-18 section 12A(1)(b) of the A…

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

…n Limited held that the assessee claimed deduction u/s 80IA in revised ITR which replaces the original. Therefore, the certificate not filed with the original ITR does not form basis of disallowance of the exemption. 13. CIT vs Gujarat Oil & Allied Industries 201 ITR 325, if audit report in the prescribed form is furnished before assessment then it is sufficient compliance. 14. Your honors, I also rely upon the decision of hon’ble Delhi High Court dated 07/04/2021 in case of International Tractors Limited vs DCIT ITA no 35/2019 in which: - i. Assessee could not claim deduction u/s 80JJAA while filing of ROI u/s 1…

Rang Avdhut Mandir Trust, Bardoli vs. Income Tax Officer, Ward - 1, Bardoli

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

…ion of income under Section 11 and 12 of the Act, when the assessee is having valid registration under Section 12AA of the Act. 5. The ld. AR of the assessee further submits that the Hon'ble Gujarat High Court in CIT Vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325 (Guj), Gujarat Paghuthan Energy Corporation (P) Ltd. Vs DCIT 225 Taxman 70 (Guj) and Zenith Processing Mills vs CIT 219 ITR 721 (Guj) held that where the assessee could not file the audit report alongwith return of income but filed it before completion of assessment by the Assessing Officer, the assessee was entitled for deduction under Section 8…

St. John Freight Systems Pvt. Ltd., Tutucorin vs. DCIT, CC-1, Madurai

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…