What is CIT v. Vatika Township (P.) Ltd. authority for?

Legislation is ordinarily presumed not to have retrospective operation, especially for taxing statutes unless explicitly stated or when intended to remove hardship for the assessee. The decision clarifies the principles for determining whether an amendment to a taxing statute applies prospectively or retrospectively, distinguishing between clarificatory and substantive amendments.

How many judgments cite CIT v. Vatika Township (P.) Ltd.?

294 judgments on BharatTax cite CIT v. Vatika Township (P.) Ltd. (49 Taxmann.com 249), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Vatika Township (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 143(2), Section 142(1), Section 50C, Section 143(1).

CIT v. Vatika Township (P.) Ltd. (49 Taxmann.com 249)

M/S. Wipro Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 2556/BANG/2019[2015-16]Status: HeardITAT Bangalore23 May 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

For Appellant: Shri S. Ganesh, Sr. ARFor Respondent: Shri T. Roumuan Paite, D.R

Section 143(3)

…IT(TP)A No.2556/Bang/2019 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.2556/Bang/2019 Assessment Year : 2015-16 M/s. Wipro Limited 76R & 80P, Doddakannellii Deputy Commissioner of Sarjapur Road Income-tax Vs. Bangalore 560 035 Circle-7(1)(2) Bangalore PAN NO : AAACW0387R APPELLANT RESPONDENT Appellant by : Shri S. Ganesh, Sr. AR Respondent by : Shri T. Roumuan Paite, D.R. Date of Hearing : 14.03.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, AC…

Shankar Packgings Ltd., Mumbai vs. NFAC, Delhi

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

ITA 316/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhm/S Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. Dr. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacs8076P Appellant .. Respondent Appellant By : Apurva R. Shah Respondent By : C.T. Mathews Date Of Hearing 12.05.2022 Date Of Pronouncement 18.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. In Not Adjudicating The Appellant'S Claim On Merits Of The Issue But Merely Holding That The Appellant Ought To Have Filed An Appeal Against The Intimation Issued Under Section 143(1) & Not Against The Order Rejecting The Proposal U/S. 154. 2. In Not Appreciating That By The Said Action The Nfac Has Therefore Approved An Incorrect Act Done Whilst Processing The Return Filed.

For Appellant: Apurva R. ShahFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…ITA No. 316/Mum/2022 A.Y. 2018-19 1 M/s Shankar Packagings Limited Vs. NFAC, Delhi IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. DR. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACS8076P Appellant .. Respondent Appellant by : Apurva R. Shah Respondent by : C.T. Mathews Date of Hearing 12.05.2022 Date of Pronouncement 18.05.2022 आदेश / O R D E R Per Ama…

Nisan Scientific Process Equipments Private Limited, Navi Mumbai vs. Asst. Director of Income Tax, CPC, CPC Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 2031/MUM/2021[2019-20]Status: HeardITAT Mumbai18 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner Of Equipments Pvt. Ltd. Income Tax, Cpc R. 587/1, Midc [Dcit-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aabcn5187F Appellant .. Respondent

For Appellant: Harshal AjmeraFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos. 2030 & 2031/Mum/2021 AYs. 2018-19 & 2019-20 1 Nisan Scientific Process Equipments Pvt. Ltd. VS. DCIT, CPC IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner of Equipments Pvt. Ltd. Income Tax, CPC R. 587/1, MIDC [DCIT-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AABCN5187F Appellant .. Respondent Appellant by : Ha…

Nisan Scientific Process Equipments Private Limited, Navi Mumbai vs. Deputy Commissioner of Income Tax, CPC, CPC Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 2030/MUM/2021[2018-19]Status: HeardITAT Mumbai18 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner Of Equipments Pvt. Ltd. Income Tax, Cpc R. 587/1, Midc [Dcit-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aabcn5187F Appellant .. Respondent

For Appellant: Harshal AjmeraFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos. 2030 & 2031/Mum/2021 AYs. 2018-19 & 2019-20 1 Nisan Scientific Process Equipments Pvt. Ltd. VS. DCIT, CPC IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner of Equipments Pvt. Ltd. Income Tax, CPC R. 587/1, MIDC [DCIT-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AABCN5187F Appellant .. Respondent Appellant by : Ha…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.143/Chny/2022 (िनधाDरण वषD / Assessment Years: 2019-20) & आयकर अपील सं./ ITA Nos.144/Chny/2022 (िनधाDरण वषD / Assessment Years: 2018-19) ASM Marketing Private Limited Income Tax Officer बनाम/ No. 9, Nagappa Iyer Street, Corporate Circle 1(1), Vs. Triplicane, Chennai – 600 005. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHC…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.143/Chny/2022 (िनधाDरण वषD / Assessment Years: 2019-20) & आयकर अपील सं./ ITA Nos.144/Chny/2022 (िनधाDरण वषD / Assessment Years: 2018-19) ASM Marketing Private Limited Income Tax Officer बनाम/ No. 9, Nagappa Iyer Street, Corporate Circle 1(1), Vs. Triplicane, Chennai – 600 005. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHC…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

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

ITA 230/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.230/Mum/2022 A.Y. 2018-19 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 229/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

Section 139(1)Section 143(1)Section 143(3)Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.229/Mum/2022 A.Y. 2016-17 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 228/MUM/2022[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

Section 139(1)Section 143(1)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.228/Mum/2022 A.Y. 2019-20 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

Veritas Infratech Pvt. Ltd., Mumbai vs. ITO WD 3(3)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2457/MUM/2021[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 36(1)(va)Section 43Section 43B

…1 ITA No.2456 & 2457/Mum/2021 A.Ys. 2018-19 & 2019-20 Veritas Infratech Pvt. Ltd Vs. ITO, Ward-3(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2456 & 2457/Mum/2021 (A.Ys. 2018-19 & 2019-20) Veritas Infratech Pvt. Vs. ITO, Ward-3(3)(1) Ltd., 8th Floor K. Raheja Aayakar Bhavan, Prime, Sagbaug Road, Mumbai - 400020 Off. Andheri Kurla Road, Marol, Andheri (East), Mumbai – 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCV0393R Appellant .. Respondent Appellant by : Ashok Mehta Respondent by : S.N. Kabr…

Visa Consolidated Support Services (India) Pvt. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

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

ITA 2454/MUM/2021[2019-20AAACV009394F]Status: DisposedITAT Mumbai12 May 2022

Bench: Shri Vikas Awashty & Shri Amarjit Singhvisa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17Th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacv9394F Appellant .. Respondent

For Appellant: Anish Thacker &For Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA No.2454/Mum/2021 A.Y. 2019-20 Visa Consolidated Support Services (India) Pvt. Ltd. Vs. Centralized Processing Center IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASHTY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Visa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACV9394F Appellant .. Respondent Appellant by : Anish Thacker & Hemen Chandariya Resp…

Vardan Nursing Home Pvt. Ltd, Mumbai vs. DCIT Income Tax Dept, Mumbai

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

ITA 2344/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvardan Nursing Home Vs. Dcit, Cpc, Bangaluru Private Limited, Cpc Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccv2156P Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…1 ITA No. 2344/Mum/2021 A.Y.2018-19 Vardan Nursing Home Pvt. Ltd. Vs. DCIT, CPC, Bangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vardan Nursing Home Vs. DCIT, CPC, Bangaluru Private Limited, CPC Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCV2156P Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 28.04.2022 Date of Pronouncement 06.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM…

Forcepoint Software Consulting India Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 6/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailforcepoint Software Vs. Assistant Director Of Consulting India Pvt. Income Tax, Cpc Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacw6672P Appellant .. Respondent

For Appellant: Renu KapoorFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.06/Mum/2022 A.Y. 2019-20 1 Forcepoint Software Consulting India pvt. Ltd. Vs. ADIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Forcepoint Software Vs. Assistant Director of Consulting India Pvt. Income Tax, CPC Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACW6672P Appellant .. Respondent Appellant by : Renu Kapoor Respondent by : S.N. Kabra Date of Hearing 25.04.2022 Date of Prono…

Vijay Bag Singh Rajpurohit, Mumbai vs. ACIT Cir CPC``, Bengaluru

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

ITA 2260/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner Of Income Building No. 2 Jaswant Tax, Cpc, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Adqpr7848L Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…1 ITA No.2260/Mum/2021 A.Y. 2018-19 Vijay Bag Singh Rajpurohit Vs. The DCIT,CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner of Income Building No. 2 Jaswant Tax, CPC, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADQPR7848L Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 27.04.2022 Date of Pronouncement 27.04.2022 आदेश / O R D E R P…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.54/Chny/2021 (िनधा"रणवष" / Assessment Year: 2015-16) C R Textile Mills, Pr. CIT-1, बनाम/ 204, 2B, Attayampatti Road, Coimbatore. Vs. Athanoor Post – 636 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFJ-9421-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate) – Ld. AR ""थ"कीओरसे/Respon…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.407/Chny/2021 (िनधा"रणवष" / Assessment Year: 2018-19) M/s. Vanitha Textiles, DCIT बनाम/ 182, Chettipalayam Road, CPC, Bangalore. Vs. Palladam. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFV-6079-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwanth Kumar (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Saj…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

CIT v. Vatika Township (P.) Ltd.

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