CIT v. Smt. Pushpa Vijoy

19 Taxmann.com 157High Court2012#13701 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT v. Smt. Pushpa Vijoy

HCL COMNET LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is allowed for statistical purpose

ITA 1113/DEL/2017[2012-13]Status: DisposedITAT Delhi10 May 2023AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmahcl Comnet Limited Vs. Dcit, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, Pan : Aach9667H New Delhi (Appellant) (Respondent)

Section 143(3)Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER HCL Comnet Limited Vs. DCIT, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, PAN : AACH9667H New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv. & Shri Arpit Goel, CA Revenue by Sh. Anuj Garg, Sr. DR Date of hearing: 05.04.2023 Date of Pronouncement: 10.05.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Assessee against order dated 02.12.2016 passed in appeal no. 236/2016-17 for…

HARI SHANKAR SINGHANIA ESTATE,NEW DELHI vs. JCIT SPL. RANGE - 18, NEW DELHI

In the result, for statistical purposes the appeal of the assessee is partly allowed

ITA 4176/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Jan 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Shri M. Baranwal, CIT(DR)

Section 159Section 168Section 194J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. JCIT, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 PAN AAAAH9163Q (Appellant) (Respondent) Assessee by: Shri V.P. Gupta, Advocate Department by : Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 09 01.2023 O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the assessee is directed against the order dated 13.03.2019 of the Ld. Commissioner of Incom…

DCIT vs. SASKEN NETWORK ENGG. LTD.,,

In the result, appeal by the Revenue is allowed

ITA 547/BANG/2013[2007-08]Status: DisposedITAT Bangalore12 Jul 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2007-08 The Deputy Commissioner Vs. M/S. Sasken Network Engineering Limited, Of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4Th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. Rbi), Nrupathunga Road, Bengaluru-560071. Bengaluru. Pan : Aaics 4405 Q Appellant Respondent Appellant By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru. Respondent By : Shri. C. Narayan, Ca Date Of Hearing : 07.07.2021 Date Of Pronouncement : 12.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 30.01.2013 Of Cit(Appeals)-Iii, Bengaluru, Relating To Assessment Year 2007-08. 2. The Facts & Circumstances Under Which The Said Appeal By The Revenue Arises For Consideration Are The Assessee Is A Company Incorporated Under The Companies Act, 1956 & Engaged Inter Alia In The Business Of Installation & Commissioning Services. The Assessee Filed Its Return Of Income ('Rol') Under Section 139(1) Of The Income-Tax Act, 1961 (Act') On October 31, 2007 Declaring Taxable Income Of Rs 3,05,04,940 On Which Taxes Of Rs 1,02,67,963 Were Payable. On Account Of Credit For Taxes Deducted At Source (Tds') Amounting To Rs 1,21,26,857 & Self Assessment Tax Amounting To Rs 1,60,0000 A Page 2 Of 9 Refund Of Rs 34,58,894 Was Claimed. The Rol Was Selected For Scrutiny & The Assessment Was Concluded Vide Assessment Order Under Section 143(3) Of The Act Dated December 17, 2009 Wherein Income Returned By The Assessee In The Rol Was Accepted By The Deputy Commissioner Of Income-Tax, Circle 12(3) (A0).

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. C. Narayan, CA

Section 139(1)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2007-08 The Deputy Commissioner Vs. M/s. Sasken Network Engineering Limited, of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. RBI), Nrupathunga Road, Bengaluru-560071. Bengaluru. PAN : AAICS 4405 Q APPELLANT RESPONDENT Appellant by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru. Respondent by : Shri. C. Narayan, CA Date of hearing : 07.07.2021 Date of Pronouncement : 12.07.2021 O R D…

SURENDRA S. GUPTA,MUMBAI vs. ADDL CIT 24(3), MUMBAI

Appeal stand partly allowed in terms of our above order

ITA 5791/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 May 2018AY 2010-11

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.5791/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) Surendra S. Gupta Additional Commissioner Of 102-106, ‘A’ Wing Income Tax 24(3) बनाम/ Zaitoon Apartments,182 C-11, Pratyakshkar Bhawan Vs. S.V.Road,Goregaon (W) B.K.C, Bandra (East) Mumbai-400 062 Mumbai -400 051 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpg-5931-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: M.Subramaniyam,Ld. ARFor Respondent: M.V.Rajguru, Ld. DR

Section 143(3)Section 50C

…ITA.No.5791/Mum/2014 Surendra S. Gupta Assessment Year-2010-11 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.5791/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) Surendra S. Gupta Additional Commissioner of 102-106, ‘A’ Wing Income Tax 24(3) बनाम/ Zaitoon Apartments,182 C-11, Pratyakshkar Bhawan Vs. S.V.Road,Goregaon (W) B.K.C, Bandra (East) Mumbai-400 062 Mumbai -400 051 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABPG-5931…

ALIA CREATIVE CONSULTANTS P LTD,MUMBAI vs. DCIT CIR 3(1), MUMBAI

In the result, the 1st ground of appeal is allowed for statistical purposes

ITA 7081/MUM/2013[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2005-06 Alia Creative Consultants Dcit-3(1) Pvt. Ltd.107, Jehanagir Vs. Mumbai. Vila, Nathalal Parekh Marg, Colaba, Mumbai- 400005 Pan No. Aabca2766R (Appellant) (Respondent) Assessee By : Mr. Sanjiv M. Shah, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 27/09/2017 Date Of Pronouncement : 24/11/2017

For Appellant: Mr. Sanjiv M. Shah, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR

Section 143(1)(a)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2005-06 Alia Creative Consultants DCIT-3(1) Pvt. Ltd.107, Jehanagir Vs. Mumbai. Vila, Nathalal Parekh Marg, Colaba, Mumbai- 400005 PAN No. AABCA2766R (Appellant) (Respondent) Assessee by : Mr. Sanjiv M. Shah, AR Revenue by : Mr. Rajesh Kumar Yadav, DR Date of Hearing : 27/09/2017 Date of pronouncement : 24/11/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2005-06. The appeal is directed a…

ACIT 26(1), MUMBAI vs. DEVESH JANI, MUMBAI

In the result, the appeal of the assessee is allowed whereas the appeal of the revenue is partly allowed

ITA 7071/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Apr 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Devesh N Jani Vs. Acit 21(2) 372/8 Vasant Chs Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 Pan No. Aepj2009J Assessment Year: 2011-12 Acit 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5Th Floor, 372/8, Vasant Chs Ltd., Bkc ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 Pan No. Aeipj2009J (Appellant) (Respondent)

For Appellant: Shri Malav P. Sheth, ARFor Respondent: Shri Love Kumar, DR

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Shri Devesh N Jani Vs. ACIT 21(2) 372/8 Vasant CHS Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 PAN No. AEPJ2009J Assessment Year: 2011-12 ACIT 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5th Floor, 372/8, Vasant CHS Ltd., BKC ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 PAN No. AEIPJ2009J (Appellant) (Respondent) Assessee by : Shri Malav P. Sheth, AR Revenue by: Shri Love Kumar, DR Date of Hearing : 24/0…

DEVESH N JANI,MUMBAI vs. ACIT 21(2), MUMBAI

In the result, the appeal of the assessee is allowed whereas the appeal of the revenue is partly allowed

ITA 6391/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Apr 2017AY 2011-12

For Appellant: Shri Malav P. Sheth, ARFor Respondent: Shri Love Kumar, DR

Section 43B