CIT v. Teletornics Dealing System (P) Ltd.

228 Taxmann 194High Court#19961 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2020.

Judgments citing CIT v. Teletornics Dealing System (P) Ltd.

ACIT, Circle-3, Nainital vs. The Nainital Bank Ltd, Nainital

In the result, the appeal filed by the Revenue is dismissed

ITA 5018/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2011-12 Acit, Vs. The Nainital Bank Ltd., Circle-3, Sevan Oakas, Nainital. Mallital, Nainital, Uttarakhand. Pan: Aaact5714D (Respondent) (Appellant) Assessee By : Shri K.R. Rastogi, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 31.01.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 16Th May, 2017 Of The Cit(A), Haldwani, Relating To The Assessment Year 2011-12. 2. The Grounds Raised By The Revenue Read As Under:- “1. That Ld. Cit(A) Has Erred In Law As Well As In Facts Of The Case, In Deleting The Addition Made U/S 14A Of The I. T. Act, 1961 Read With Rule 8D Of The I. T. Rules, 1962, Being Expenses Relatable To Income Not Includible In Total Income. 2. That Ld. Cit(A) Has Erred In Law As Well As In Facts Of The Case, In Not Considering That Investment Was Made By The Assessee In Tax Free Securities/Funds, Mostly Out Of Its Tax Bearing Fund. 3. That Ld. Cit(A) Has Erred In Law As Well As In Facts Of The Case, In Not Considering That The Assessee Failed To Establish The Quantum Of Its Tax Bearing Fund As Well As Tax Free Fund, Which Were Invested In Tax Free Securities/Funds.”

For Appellant: Shri K.R. Rastogi, CA

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE MS SUSHMA CHOWLA, VICE PRESIDENT AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 ACIT, Vs. The Nainital Bank Ltd., Circle-3, Sevan Oakas, Nainital. Mallital, Nainital, Uttarakhand. PAN: AAACT5714D (Respondent) (Appellant) Assessee by : Shri K.R. Rastogi, CA Deptt. By : Shri Saras Kumar, Sr. DR Date of Hearing : 28.11.2019 Date of Pronouncement : 31.01.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 16th May, 2017 of the CIT(A), Haldwani, relating to the assessment year 2…

ACIT, CC-1(2), Kolkata vs. R T Fashion Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2180/KOL/2016[2013-14]Status: DisposedITAT Kolkata10 Apr 2019AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2180/Kol/2016 ("नधा"रणवष" / Assessment Year: 2013-14)

For Appellant: Shri Saurabh Kumar, Addl. CIT (DR)For Respondent: Shri D.S.Damle, FCA

Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2180/Kol/2016 ("नधा"रणवष" / Assessment Year: 2013-14) ACIT, Central Circle-1(2), Vs. R T Fashion Pvt. Ltd. Kolkata Aayakar BhawanPoorva, 110, Shantipally, 3rd Floor, Kolkata- 39, K.K. Tagore Street, Kolkata-700007 700107. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCR 9208 C (Assessee) .. (Revenue) Assessee by :Shri Saurabh Kumar, Addl. CIT (DR) Respondent by : Shri D.S.Damle, FCA सुनवाईक"तार"ख/ Date of Hearing : 17/01/2019 घोषणाक"तार"ख/Date of Pronouncement : 10/04/2019 आदेश / O R D E R Per…

ACIT, Nainital vs. M/S. the Nainital Bank Ltd., Nainital

In the result, the appeal of the Revenue is dismissed

ITA 5056/DEL/2015[2012-13]Status: DisposedITAT Delhi27 Oct 2017AY 2012-13

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawalg.D. Agrawal & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

For Appellant: Shri F.R. Meena, Senior DRFor Respondent: Shri K.R. Rastogi, CA

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’B’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT G.D. AGRAWAL, PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5056/Del/2015 ITA ITA No No 50…

Bechar G. Patel, Mumbai vs. DCIT Cen Cir 22, Mumbai

Accordingly the appeal filed by the assessee is hereby partly allowed for statistical purpose

ITA 4745/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 May 2016AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4745/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Shri. Bechar G. Patel Dy. Commissioner Of बनाम/ 10, Mithila Shopping Centre, Income Tax Cent. Cir.22 Vs. V.M.Road, Juhu Scheme, Room, No.465, Vile Parle (W), Aaykar Bhavan, M.K.Road, Mumbai - 400049 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpp6645A

For Appellant: Shri Airiju JaikaranFor Respondent: Shri K.B.Desai

Section 132

…आयकर अपील"य अ"धकरण,“बी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4745/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Shri. Bechar G. Patel Dy. Commissioner of बनाम/ 10, Mithila Shopping Centre, Income Tax Cent. Cir.22 Vs. V.M.Road, Juhu Scheme, Room, No.465, Vile Parle (W), Aaykar Bhavan, M.K.Road, Mumbai - 400049 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPP6645A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Sh…