CIT v. Mitesh Impex

398 ITR 514High Court2017#835 most cited

What is CIT v. Mitesh Impex authority for?

The principle of taxing 'real income' means an assessee is not bound by a voluntary disallowance made under section 14A in the return of income if it was declared under a wrong belief, particularly when the Tribunal has adjudicated the matter in the assessee's favor. An assessee can resile from such a position to ensure only actual taxable income is assessed.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Mitesh Impex · Pr. CIT v. UTI Bank Ltd. · 398 ITR 514 · Section 14A disallowance · voluntary disallowance in return · resiling from voluntary declaration · taxation of real income · assessee not bound by wrong belief · Gujarat High Court 2017 · expenses relating to exempt income

Also reported as

270 CTR 6646 Taxmann.com 30225 Taxmann 168

Sections most often in play

Section 143(3)Section 153CSection 153ASection 147Section 132Section 132(4)Section 143(1)Section 131(1A)

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing CIT v. Mitesh Impex

John Distilleries Pvt Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 986/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri T.M. Shivakumar, Sr. A.RFor Respondent: Ms. Neera Malhotra, D.R

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) Page 46 of 147 noted that there is no reason why assessee should be prevented from raising a question of law before the Tribunal…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383)ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA N…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ed u/s 139 of the Act prior to search or filed u/s 153A of the Act. In other words, whether assessee entitled to revise its claim and alter its original position in accordance with law or not. The Hon’ble Gujarat High Court in the case of CIT Vs. Mitesh Impex 225 Taxmann 168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/…

Jaipur Jewellery Show, Jaipur vs. ACIT-DCIT Circle (Exemp.), Jaipur

In the result, the appeal of the assesee is allowed for statistical purposes

ITA 164/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 11Section 12ASection 143(3)Section 250Section 264

…1 JAIPUR JEWELLERY SHOW VS ACIT , CIRCLE (EXEMPTION), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 164/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Jaipur Jewellery Show cuke The ACIT Vs. TF-01, Gold Souk, Jagatpura Road (Exemption) Near Jawahar Circle, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ 2064 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

Shri R V Shah Charitable Trust, Bhavnagar vs. The Dy.DIT, CPC, Bengaluru Current Jurisdiction the ITO, Exemp., Bhavnagar

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

ITA 257/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year : 2022-23 Shri R V Shah Charitable Trust The Dy. Director Of Income C/O. Madhu Silica Pvt.Ltd. Vs Tax, Cpc 147, Gidc, Vartej Bengaluru Bhavnagar 364 060 (Current Jao : Ito (Exempt), Gujarat Bhavnagar Pan: Aaets 0593 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri C. S. Sharma, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/04/2024 आदेश/O R D E R Per Narendra Prasad Sinha: The Present Appeal Is Filed By The Assessee Against The Order U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 19/01/2024 Passed By The Addl./Joint Commissioner Of Income-Tax (Appeals)-8, Mumbai [“Jcit(A)” In Short] For Assessment Year (Ay) 2022-23. 2. The Assessee Is A Charitable Trust & Filed Its Return Of Income For Ay 2022-23 On 17/10/2022 Declaring Total Income Of Rs.1,48,175/-. The Said Return Was Processed By Cpc Bengaluru U/S.143(1) Of The Act On 03/03/2023 & Income Was Determined At Rs.13,64,912/-. This Was Due To Denial Of Exemption U/S.10(23C) Of The Act By The Cpc. The Assessee Had Filed An

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri C. S. Sharma, Sr.DR
Section 10Section 10(23)(iv)Section 11Section 11(1)Section 143(1)Section 143(1)(a)Section 234BSection 246ASection 250

…CIT(A). In this regard, reliance was placed on the decision(s) of Hon’ble Gujarat High Court in the case of Association of India Panelboard Manufacturer vs. DCIT reported at (2023) 157 taxmann.com 550 (Guj) and in the case of the PCIT vs. UTI Bank reported at 398 ITR 514 (Guj). He further submitted that Assessing Officer was duty bound to determine the ‘correct income’ of the assessee, as held in the case of S.R. Koshti vs. CIT reported at (2005) 276 ITR 165 (Guj). ITA No.257/Ahd/2024. Shri R.V. Shah Charitable Trust vs. ITO Asst.year 2022-23 4 4. The Ld.DR, on the other hand, submitted that no claim for deduc…

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

In the result, Cross objection of assessee is allowed for statistical purposes

ITA 7256/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Apr 2023AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) Acit Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6Th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent) & Co Nos. 36 & 35/Del/2019 (Arising Out Of Ita Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. Acit 603, 6Th Floor, Erose Special Range -4, Corporate Tower, Nehru New Delhi Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent)

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) ACIT Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 PAN No. AABCI 5684 A (APPELLANT) (RESPONDENT) And CO Nos. 36 & 35/Del/2019 (Arising out of ITA Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. ACIT 603, 6th Floor, Erose Special Range -4, Corporate Tower, Nehru N…

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

In the result, Cross objection of assessee is allowed for statistical purposes

ITA 7255/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) Acit Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6Th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent) & Co Nos. 36 & 35/Del/2019 (Arising Out Of Ita Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. Acit 603, 6Th Floor, Erose Special Range -4, Corporate Tower, Nehru New Delhi Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent)

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) ACIT Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 PAN No. AABCI 5684 A (APPELLANT) (RESPONDENT) And CO Nos. 36 & 35/Del/2019 (Arising out of ITA Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. ACIT 603, 6th Floor, Erose Special Range -4, Corporate Tower, Nehru N…

Srf Ltd., Gurgaon vs. Addl CIT, New Delhi

In the result, this ground of the assessee is allowed for statistical purposes

ITA 774/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ussrf Limited Vs. Acit Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, Ltu, New Delhi Gurgaon – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue By Shri Mahesh Shah, Cit (Dr) Shri Rajesh Kumar, Cit (Dr) Date Of Hearing: 10/01/2023 Date Of Pronouncement: 23/02/2023 Order Per Anil Chaturvedi, Am: The Present Appeal Is Filed By The Assessee Directed Against The Order Dated 27.09.2016 Of The Commissioner Of Income Tax (Appeals)-44, New Delhi [For Short, Cit(A)] Under Section 143(3) R.W.S 144C Of The Income Tax Act, 1961 [For Short, 'The Act'] For Assessment Year 2009-10. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(2)Section 143(3)Section 144CSection 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER SRF Limited Vs. ACIT Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, LTU, New Delhi Gurgaon – 122 003 PAN No. AAACS 0206 P (APPELLANT) (RESPONDENT) Assessee by Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue by Shri Mahesh Shah, CIT (DR) Shri Rajesh Kumar, CIT (DR) Date of hearing: 10/01/2023 Date of Pronouncement: 23/02/2023 ORDER PER ANIL CHATURVEDI, AM: The present appeal is filed by the assessee directed against the order…

Gmr Energy Limited, Bengaluru vs. Assistant Director Income Tax, CPC, Bangalore

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

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Gmr Energy Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

The Dy. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. Troikaa Pharmaceuticlas Limited, Ahmedabad

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…Tribunal reported in 31 taxmann.com 300. 28. The learned CIT-A after considering the facts in totality accepted the additional claim of the assessee by placing reliance on the judgment of Hon’ble Gujarat High Court in case of CIT vs. Miteshh Impex reported in 270 CTR 66. Thereafter, the ld. CIT-A allowed the weighted deduction under 35(2AB) of the Act by observing that the issue has been covered in favour of the assessee by the order of the Hon’ble jurisdictional High Court in case of Cadila Health Care P. Ltd. (supra). 29. Being aggrieved by the order of the learned CIT-A the Revenue is in appeal before us. 30…