CIT v. Smt Padma S. Bora

54 Taxmann.com 319High Court2015#5721 most cited
21

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

Also reported as

355 ITR 368

Sections most often in play

Section 143(3)Section 36(1)(vii)Section 36(2)Section 147Section 148Section 37Section 56(2)(viib)Section 68

Issues it is cited on

section 36(2)(i)section 36(2)section 36(1)(vii)section 56(2)(viib)valuation of sharessection 36(1)section 36disallowance u/s 14asection 37section 37(1)section 14anotice under section 148

Judgments citing CIT v. Smt Padma S. Bora

TUTOR INVESTMENT AND FINANCE PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBAI

In the result, the orders of the ld

ITA 289/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Mar 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…t has been written off in the books of accounts of assessee which is advanced in the ordinary course of business of assessee. The Courts have also been taking this view consistently. 9.2 The Hon'ble High Court of Bombay in CIT vs Smt.Padma S. Bora in (2015) 54 Taxmann.com 319 has held as reproduced here under: P a g e | 12 ITA No. 287,288,289, 290 &291/Mum/2025 A.Y. 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Tutor Investment and Finance Pvt. Limited, Mumbai "5. Having perused this paragraph carefully, we find that the Tribunal may have committed a mistake in erroneous reproduction of the Commissioner's find…

TUTOR INVESTMENT AND FINANCE PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 6(4), MUMBAI

In the result, the orders of the ld

ITA 288/MUM/2025[2014-15]Status: DisposedITAT Mumbai24 Mar 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…t has been written off in the books of accounts of assessee which is advanced in the ordinary course of business of assessee. The Courts have also been taking this view consistently. 9.2 The Hon'ble High Court of Bombay in CIT vs Smt.Padma S. Bora in (2015) 54 Taxmann.com 319 has held as reproduced here under: P a g e | 12 ITA No. 287,288,289, 290 &291/Mum/2025 A.Y. 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Tutor Investment and Finance Pvt. Limited, Mumbai "5. Having perused this paragraph carefully, we find that the Tribunal may have committed a mistake in erroneous reproduction of the Commissioner's find…

TUTOR INVESTMENT AND FINANCE PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBAI

In the result, the orders of the ld

ITA 287/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Mar 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…t has been written off in the books of accounts of assessee which is advanced in the ordinary course of business of assessee. The Courts have also been taking this view consistently. 9.2 The Hon'ble High Court of Bombay in CIT vs Smt.Padma S. Bora in (2015) 54 Taxmann.com 319 has held as reproduced here under: P a g e | 12 ITA No. 287,288,289, 290 &291/Mum/2025 A.Y. 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 Tutor Investment and Finance Pvt. Limited, Mumbai "5. Having perused this paragraph carefully, we find that the Tribunal may have committed a mistake in erroneous reproduction of the Commissioner's find…

BAJAJ HOLDNGS & INVESTMENT LTD ( ERSTWHILE BAJAJ AUTO LTD),MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3043/MUM/2010[2002-013]Status: DisposedITAT Mumbai24 Jun 2024AY 2002-013

Bench: Shri Vikas Awasthy & Shri Amarjit Singhbajaj Holdings & Vs. Additional Commissioner Investment Ltd. Of Income-Tax, Range 3(1) Erstwile Bajaj Auto Ltd.) Aayakar Bhavan, Bajaj Bhavan, 226, M.K. Road, Nariman Point, Mumbai – 400 020 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Dcit-3(4) Vs. M/S Bajaj Holding & Room No. 481-2, 4Th Floor, Investment Limited Aaykar Bhavan, (Erstwhile Bajaj Auto Ltd) Mumbai – 400020 226, Bajaj Bhavan, 2Nd Floor, Jamnalal Bajaj Marg, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Appellant By : Percy Pardiwala & Vasanti Patel Respondent By : Ankush Kapoor

For Appellant: Percy Pardiwala &For Respondent: Ankush Kapoor
Section 143(3)Section 2(47)

…2001] 248 ITR 670 (Madras High Court) If company is in the business of money lending then second condition u/s 36(2)(i) is also satisfied. (a) Sicom Limited (ITA No. 8040 and 8055/M/2010 dated 2014) (Mumbai Tribunal) 15 January (b) Smt. Padma S Bora in (2015) 54 Taxmann.com 319 (Bombay High Court) (c) Vivek Engineering & Casting Ltd [2016] 383 ITR 480 (Calcutta) 85. Heard both the sides and perused the material on record. It is undisputed fact that interest income of inter corporate deposit had been assessed as business income. Further as per object clause of the memorandum of association produced at para 8.2 of…

ADDL CIT RG 3(1), MUMBAI vs. BAJAJ AUTO LTD, MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 2899/MUM/2010[2002-03]Status: DisposedITAT Mumbai24 Jun 2024AY 2002-03

Bench: Shri Vikas Awasthy & Shri Amarjit Singhbajaj Holdings & Vs. Additional Commissioner Investment Ltd. Of Income-Tax, Range 3(1) Erstwile Bajaj Auto Ltd.) Aayakar Bhavan, Bajaj Bhavan, 226, M.K. Road, Nariman Point, Mumbai – 400 020 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Dcit-3(4) Vs. M/S Bajaj Holding & Room No. 481-2, 4Th Floor, Investment Limited Aaykar Bhavan, (Erstwhile Bajaj Auto Ltd) Mumbai – 400020 226, Bajaj Bhavan, 2Nd Floor, Jamnalal Bajaj Marg, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Appellant By : Percy Pardiwala & Vasanti Patel Respondent By : Ankush Kapoor

For Appellant: Percy Pardiwala &For Respondent: Ankush Kapoor
Section 143(3)Section 2(47)

…2001] 248 ITR 670 (Madras High Court) If company is in the business of money lending then second condition u/s 36(2)(i) is also satisfied. (a) Sicom Limited (ITA No. 8040 and 8055/M/2010 dated 2014) (Mumbai Tribunal) 15 January (b) Smt. Padma S Bora in (2015) 54 Taxmann.com 319 (Bombay High Court) (c) Vivek Engineering & Casting Ltd [2016] 383 ITR 480 (Calcutta) 85. Heard both the sides and perused the material on record. It is undisputed fact that interest income of inter corporate deposit had been assessed as business income. Further as per object clause of the memorandum of association produced at para 8.2 of…

MANIBHADRA BIO ENERGY,,PUNE vs. INCOME-TAX OFFICER, WARD - 5 (4),, PUNE

Appeal is allowed in above terms

ITA 1190/PUN/2019[2009-10]Status: DisposedITAT Pune26 Jul 2022AY 2009-10

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.1190/Pun/2019 िनधा"रण वष" / Assessment Year: 2009-10 Manibhadra Bio Energy, Vs. Ito, Ward-5(4), Pune. 353, Morkhiya Complex, Shukrawar Peth, Shivaji Road, Pune- 411002. Pan : Aanfm8881A Appellant Respondent Assessee By : None Revenue By Shri M. G. Jasnani : Date Of Hearing : 26.07.2022 Date Of Pronouncement : 26.07.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2009-10 Arises Against The Cit(A)-4, Pune’S Order Dated 04.06.2019 Passed In Case No.Pn/Cit(A)-4/Ito, Ward-5(4), Pune/282/2011-12 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. It Is Accordingly Proceeded Ex-Parte. 2. The Assessee’S Sole Substantive Grievance Raises In The Instant Appeal Challenges Correctness Of Both The Lower Authorities’ Action

For Appellant: None
Section 143(3)Section 80J

…in dispute that the impugned section 80JJA deduction is allowable in respect of profits and gains derived from business of collecting and processing of bio-degradable waste. Hon’ble jurisdictional high court’s landmark decision in CIT vs. Padma S. Bora (2013) 355 ITR 368 (Bombay) holds in case of similar manufacturing of fuel briquettes from bagasse as admissible for section 80JJA deduction. I conclude in this factual and legal backdrop that the impugned disallowance deserves to be deleted. Ordered accordingly. 4. This assessee’s appeal is allowed in above terms. Order pronounced on this 26th day of July, 2022. (…

THE ACIT, CIRCLE-1,, BHAVANAGAR vs. M/S. JIYA ECO-PRODUSTS LIMITED,, BHAVANGAR

In the result, all the three appeals of the Revenue are dismissed

ITA 263/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Roy

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav
Section 271(1)(c)Section 80Section 80J

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 192 & 193/Ahd/2020 Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of M/s. Jiya Eco Products Ltd., Income-tax, Vs G-6/7, Ruturaj Complex, Circle-1, Bhavnagar Opp. AV School Ground, Crescent Road, Bhavnagar PAN : AACCJ 7441 B Assessment Year : 2015-16 Assistant Commiss…

THE ACIT, CIRCLE-1,, BHAVANAGAR vs. M/S. JIYA ECO-PRODUSTS LIMITED,, BHAVANGAR

In the result, all the three appeals of the Revenue are dismissed

ITA 193/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2016-17

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Roy

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav
Section 271(1)(c)Section 80Section 80J

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 192 & 193/Ahd/2020 Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of M/s. Jiya Eco Products Ltd., Income-tax, Vs G-6/7, Ruturaj Complex, Circle-1, Bhavnagar Opp. AV School Ground, Crescent Road, Bhavnagar PAN : AACCJ 7441 B Assessment Year : 2015-16 Assistant Commiss…

PRANAVA ELECTRONICS P LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE

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

ITA 415/BANG/2015[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri K.R. Pradeep, Advocate and Ms. Girija, AdvocateFor Respondent: Shri Priyadarshini Mishra, Addl. CIT
Section 115JSection 14Section 14ASection 234BSection 37(1)

…) has held that money lent claimed as bad debt was allowable even after noticing that the assessee did not have money lending licence but was carrying on the business of money lending. (11) The Hon’ble High Court of Bombay in CIT vs Smt.Padma S Bora in (2015) 54 Taxmann.com 319 has held as reproduced hereunder: “5. Having perused this paragraph carefully, we find that the Tribunal may have committed a mistake in erroneous reproduction of the Commissioner's findings, but that does not mean that the Appeal would raise any substantial question of law. The allowability of bad debts was a claim considered in depth by…

ITO, WARD-1, BARDOLI vs. RADHE FLUD, SURAT

In the result, both the appeals of Revenue are dismissed

ITA 152/SRT/2020[2010-11]Status: DisposedITAT Surat29 Dec 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 80J

…ed in para-7 of his order. In the submission, the assessee objected against the validity of re-opening and on merit the assessee claimed that its the case is covered by the decision of Hon'ble Bombay High Court in the case of CIT Vs. Smt. Padma S. Bora [2013] 355 ITR 368 (Bom). The Ld. CIT(A) after considering the submission of assessee deleted the addition by following the decision of Smt. Padma S. Bora (supra) and allow relief to the assessee. However, on the issue of validity of re-opening, ld. CIT(A) held that once the assessee is granted relief on merit, the adjudication on validity of re-opening have become…

ITO, WARD-1, BARDOLI vs. RADHE FLUD, SURAT

In the result, both the appeals of Revenue are dismissed

ITA 151/SRT/2020[2009-10]Status: DisposedITAT Surat29 Dec 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 80J

…ed in para-7 of his order. In the submission, the assessee objected against the validity of re-opening and on merit the assessee claimed that its the case is covered by the decision of Hon'ble Bombay High Court in the case of CIT Vs. Smt. Padma S. Bora [2013] 355 ITR 368 (Bom). The Ld. CIT(A) after considering the submission of assessee deleted the addition by following the decision of Smt. Padma S. Bora (supra) and allow relief to the assessee. However, on the issue of validity of re-opening, ld. CIT(A) held that once the assessee is granted relief on merit, the adjudication on validity of re-opening have become…

OPTICAL DISC MARKETING (INDIA) PRIVATE LIMTED (NOW MERGED WITH DISHA INFIN CONSULTANS PRIVATE LIMITED),MUMBAI vs. DCIT CIRCLE-13(1)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 2202/MUM/2018[2013-14]Status: DisposedITAT Mumbai29 Sept 2021AY 2013-14

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () M/S Optical Disc Marketing The Dcit, Circle 13(1)(1) (India) P. Ltd. Vs. 2Nd Floor, Aayakar Bhavan, (Now Merged With Disha Infin Consultants Pvt. Ltd.) Mumbai - 702, 7Th Floor, Samudra Setu, Near Parsi Agiary, Opp. Annand Bhavan, Opp. B.D. Desai Road, Mumbai – 400 026 Pan No. Aaaco3254B (Assessee) (Revenue) Assessee By : Shri H.D. Shah, A.R Revenue By : Ms. Shrikala Pardeshi, D.R Date Of Hearing : 24/08/2021 Date Of Pronouncement : 29/09/2021

For Appellant: Shri H.D. Shah, A.RFor Respondent: Ms. Shrikala Pardeshi, D.R
Section 143(2)Section 143(3)Section 234B

…Optical Disc Marketing (India) P,. Ltd. Vs. The Dy. CIT, Circle 13(1)(1), Mumbai 1 ITA No. 2202/Mum/2018 – A.Y 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Optical Disc Marketing The DCIT, Circle 13(1)(1) (India) P. Ltd. Vs. 2nd Floor, Aayakar Bhavan, (now merged with Disha Infin Consultants Pvt. Ltd.) Mumbai - 702, 7th Floor, Samudra Setu, Near Parsi Agiary, Opp. Annand Bhavan, Opp. B.D. Desai Road, Mumbai – 400 026 PAN No. AAACO3254B (Assessee) (Revenue) Assessee by : Shri H.D. Shah, A.R Reven…

PRANAVA ELECTRONICS PVT LTD vs. DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/147/2016HC Karnataka07 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115JSection 14Section 143(1)Section 143(2)Section 14ASection 260Section 260ASection 36(1)(vii)Section 36(2)Section 37(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.147 OF 2016 BETWEEN: PRANAVA ELECTRONICS PVT LTD FLAT NO.101, 1ST FLOOR, EDEN PARK NO.20, VITTAL MALLYA ROAD BANGALORE - 560 001. ... APPELLANT (BY SRI.K.R.PRADEEP, ADV.,) AND: DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2) BANGALORE - 560 001. ... RESPONDENT (BY SRI.E.I.SANMATHI, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 11.09.2015 PASSED IN ITA NO.415/BAN…

BHARAT JAYANTILAL PATEL,MUMBAI vs. DCIT- 4(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1193/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Nov 2020AY 2014-15

Bench: Shri Vikas Awasthyआअसं. 1193/मुं/2019 ("न.व.2014-15) Shri Bharat Jayantilal Patel, 3/3A, Churchgate House, 32/34, Veer Nariman Road, Mumbai 400 001 : अपीलाथ"/ Appellant Pan: Aaapp6652R बनाम/ Vs.

For Appellant: Shri Vasudev GindeFor Respondent: Ms Smita Verma
Section 143(3)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1193/मुं/2019 ("न.व.2014-15) Shri Bharat Jayantilal Patel, 3/3A, Churchgate House, 32/34, Veer Nariman Road, Mumbai 400 001 : अपीलाथ"/ Appellant PAN: AAAPP6652R बनाम/ Vs. Deputy Commissioner of Income Tax 4(1)(1), Room No.640, 6th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020 : ""थ"/ Respondent Assessee by : Shri Vasudev Ginde Revenue by : Ms Smita Verma सुनवाई की तारीख/ : 02/11/2020 Date of Hearing घोषणा की तारीख / : 02…

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ANIL BIOPLUS LTD.,, AHMEDABAD

ITA 902/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad30 Jan 2020AY 2011-12

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 902/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri Laxman Singh Gurjar, Sr.DR
Section 80J

…s, the assessee company submits that these biodegradable wastes are being further treated through biological processes of composting, reaction with enzymes etc. to make Biofeeds. (iv) that Hon'ble Bombay High Court in the case of CIT vs. Padma S. Bora [2013] 355 ITR 368 has held as under: There could be no universal definition of the word "waste". The term waste has to be understood contextualiv i.e. place where it arises and the manner in which it arises during the processing of some article. In the above case the A.O had held that bagasse being a by-product of the sugar industry and being a saleable product ca…

INCOME TAX OFFICER 6(3)(4), MUMBAI vs. KHYATI REALTORS PRIVATE LIMITED , MUMBAI

In the result, this appeal filed by the Revenue stands dismissed

ITA 6537/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Sept 2019AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 36Section 36(2)

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 6537/Mum/2017 (Assessment Year 2010-11) ITO 6(3)(4) M/s. Khyati Realtors Pvt. Ltd. Vs. Room No. 524 301/68, Manek Bhuvan 5th Floor 1st Hindu Colony, Dadar(E) Aayakar Bhavan Mumbai-400 014. M.K. Road Mumbai-400 020. PAN : AACCK4422B (Appellant) (Respondent) Assessee by Shri Anuj Kisnadwala Department by Shri Manoj Kumar Singh Date of Hearing 7.8.2019 Date of Pronouncement 16.9.2019 O R D E R Per Shamim Yahya (AM) :- This appeal by the revenue is directed against order of learned CIT(A) dated…

JOINT COMMISSIONER OF INCOME-TAX vs. PRANAV AGRO INDUSTRIES LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 2428/PUN/2016[2012-13]Status: DisposedITAT Pune21 Feb 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2428/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 The Jt. Commissioner Of Income Tax, अऩीऱाथी/Appellant Range – 4, Pune …. Vs. Pranav Agro Industries Ltd., 5Th Floor, Nav Maharashtra House, 43, Shaniwar Peth, …. प्रत्यथी / Respondent Pune – 411030 Pan: Aabcp8009Q अऩीऱाथी की ओर से / Appellant By : Shri Sanjeev Ghei प्रत्यथी की ओर से / Respondent By : None

For Appellant: Shri Sanjeev GheiFor Respondent: None
Section 143(3)Section 36(1)(va)Section 80ISection 80J

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.2428/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 The Jt. Commissioner of Income Tax, अऩीऱाथी/Appellant Range – 4, Pune …. Vs. Pranav Agro Industries Ltd., 5th Floor, Nav Maharashtra House, 43, Shaniwar Peth, …. प्रत्यथी / Respondent Pune – 411030 PAN: AABCP8009Q अऩीऱाथी की ओर से / Appellant by : Shri Sanjeev Ghei प्रत्यथी की ओर से / Respondent…

PRL COMM OF INCOME TAX-2, HYDERABAD vs. M/S NUZIVIDU SWATHI COASTAL CONSORTIUM, HYDERABAD

In the result, the appeal is disposed of

ITTA/147/2016HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

Section 115JSection 14Section 143(1)Section 143(2)Section 14ASection 260Section 260ASection 36(1)(vii)Section 36(2)Section 37(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.147 OF 2016 BETWEEN: PRANAVA ELECTRONICS PVT LTD FLAT NO.101, 1ST FLOOR, EDEN PARK NO.20, VITTAL MALLYA ROAD BANGALORE - 560 001. ... APPELLANT (BY SRI.K.R.PRADEEP, ADV.,) AND: DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2) BANGALORE - 560 001. ... RESPONDENT (BY SRI.E.I.SANMATHI, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 11.09.2015 PASSED IN ITA NO.415/BAN…

DCIT 4(1)(1), MUMBAI vs. BHARAT J PATEL, MUMBAI

In the result, appeals of the assessee are partly allowed and appeal of the Revenue is dismissed

ITA 1578/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Apr 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri V.G. GindeFor Respondent: Shri B. Sriniwas
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1513 & 1514/MUM/2016 (A.Ys: 2011-12 & 2012-13) Shri Bharat Jayantilal Patel v. Addl. C.I.T, Range – 4(1) 6th Floor, Aayakar Bhavan 3-3A, Church gate House, M.K.Road, Mumbai-400 020 32/34, Veer Nariman Road, Mumbai – 400 001 PAN No: AAAPP 6652 R (Appellant) (Respondent) ITA.No.1578/MUM/2016 (A.Y: 2011-12) D.C.I.T, Shri Bharat Jayantilal Patel v. Range – 4(1)(1) Room No. 640 3-3A, Church gate House, 6th Floor, Aayakar Bhavan 32/34, Veer Nariman…

BHARAT JAYANTILAL PATEL,MUMBAI vs. DCIT RG 4(1)(1), MUMBAI

In the result, appeals of the assessee are partly allowed and appeal of the Revenue is dismissed

ITA 1514/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Apr 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri V.G. GindeFor Respondent: Shri B. Sriniwas
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No. 1513 & 1514/MUM/2016 (A.Ys: 2011-12 & 2012-13) Shri Bharat Jayantilal Patel v. Addl. C.I.T, Range – 4(1) 6th Floor, Aayakar Bhavan 3-3A, Church gate House, M.K.Road, Mumbai-400 020 32/34, Veer Nariman Road, Mumbai – 400 001 PAN No: AAAPP 6652 R (Appellant) (Respondent) ITA.No.1578/MUM/2016 (A.Y: 2011-12) D.C.I.T, Shri Bharat Jayantilal Patel v. Range – 4(1)(1) Room No. 640 3-3A, Church gate House, 6th Floor, Aayakar Bhavan 32/34, Veer Nariman…

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