CIT v. Vatika Township (P.) Ltd.

49 Taxmann.com 249Supreme Court of India2014#266 most cited

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.

294

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vatika Township · Vatika Township P Ltd · retrospective application · prospective application · taxing statute amendment · Section 113 proviso · Section 115BBE · clarificatory amendment · substantive amendment · undue hardship · Income-tax Act 1961 · search assessment surcharge

Also reported as

227 Taxmann 121314 ITR 338

Sections most often in play

Section 143(3)Section 250Section 143(2)Section 142(1)Section 50CSection 143(1)Section 43CASection 1961
Read the full judgment

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160section 23(2)

Judgments citing CIT v. Vatika Township (P.) Ltd.

Ravjibhai L. Kakadia, Mumbai vs. ACIT - 20 (3), Mumbai

In the result, appeal is dismissed

ITA 175/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Sept 2020AY 2015-16

Bench: Shri Saktijit Dey & Shri G. Manjunatha

For Appellant: Shri R.K. SinhaFor Respondent: Smt. Jyothilakshmi Nayak &
Section 10Section 17

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.175/Mum./2019 (Assessment Year : 2015–16) Ravjibhai L. Kakadia 601–602, Plot no.254–A Raheja Legend, Dr. A.B. Road ……………. Appellant Worli Colony, Mumbai 400 030 PAN – AGQPK5038G v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–20(3), Mumbai Assessee by : Shri R.K. Sinha Revenue by : Smt. Jyothilakshmi Nayak & Smt. Kavita P kaushik Date of Hearing – 07.08.2020 Date of Order – 03.09.2020 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been f…

Dr. Vinod Bhandari, Indore vs. The DCIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

Dr. Vinod Bhandari, Indore vs. The ACIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

Shri Vinod Bhandari, Indore vs. The Pr.CIT-1, Indore

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Vinod Bhandari, Pr. CIT(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, ACIT-2(1), Indore 21- GF, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) PAN No.ABNPB6240M Assessment Year: 2012-13 Shri Vinod Bhandari, DCIT-2(1), Indore 21- GF, Bhandari…

ACIT, Ncc-1, Chennai vs. Shri Vummidi Amarendran, Chennai

ITA 2933/CHNY/2019[2014-15]Status: DisposedITAT Chennai27 Feb 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kocharआयकर अपील सं./I.T.A.No.2933/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs Shri Vummidi Amarendran, The Asst. Commissioner Of Income Tax, New No.4, Old No.19, Non Corporate Circle 1, Valmiki Street, Chennai – 34. T.Nagar, Chennai – 17. Pan: Aaepa3310M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से/Respondent By : Shri S. Ramakrishnan, Cit

For Appellant: NoneFor Respondent: Shri S. Ramakrishnan, CIT
Section 50C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2933/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs Shri Vummidi Amarendran, The Asst. Commissioner of Income Tax, New No.4, Old No.19, Non Corporate Circle 1, Valmiki Street, Chennai – 34. T.Nagar, Chennai – 17. PAN: AAEPA3310M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से/Respondent by : Sh…

NA vs. Ari Malesar Behdin Anjuman, Navsari

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

…Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 1 of 14 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.272/SRT/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari s Exemption Ward, Surat. Taluka, Navsari – 396 445. . [PAN: AAATN 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri H.R.Vepari – CA र…

M/S Wyzmindz Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-7(1)(4), Bangalore

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

ITA 3417/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Mukesh Kumar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 115JSection 143Section 143(2)Section 145ASection 2Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.3417/Bang/2018 : Asst.Year 2014-2015 M/s.Wyzmindz Solutions The Income Tax Officer Private Limited Vs. Ward 7(1)(4) No.19/3, Srinivasa Industrial Bangalore. Estate, Kanakapura Main Road, Konanakunte Post Bangalore – 560 062. PAN : AABCW0126B. (Appellant) (Respondent) Appellant by : Sri.Mukesh Kumar, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 23.01.2020 Pronouncement : 30.01.2020 O R D E R This appeal filed by the assessee is directed against the order of…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1693/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1692/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1691/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1690/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 Nov 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Vikram Developers & Promoters, Pune vs. Deputy Commissioner of Income Tax

In the result, the appeal of the assessee in ITA No

ITA 2796/PUN/2016[2013-14]Status: DisposedITAT Pune14 Nov 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure
Section 132Section 68Section 80I

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2795 & 2796/PUN/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant PAN : AAGFV4298R बनाम / V/s. DCIT, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee by : Shri Kishor Phadke Revenue by : Shri Milind Chahure सुनवाई क" तारीख / Date of Hearing : 17.10.2019 घोषणा क" तारीख / Date of P…

M/S. Vikram Developers & Promoters, Pune vs. Deputy Commissioner of Income Tax

In the result, the appeal of the assessee in ITA No

ITA 2795/PUN/2016[2012-13]Status: DisposedITAT Pune14 Nov 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure
Section 132Section 68Section 80I

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2795 & 2796/PUN/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant PAN : AAGFV4298R बनाम / V/s. DCIT, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee by : Shri Kishor Phadke Revenue by : Shri Milind Chahure सुनवाई क" तारीख / Date of Hearing : 17.10.2019 घोषणा क" तारीख / Date of P…

D.C.I.T., Cental Circle - 3(3) Kolkata, Kolkata vs. Shri Biswanath Garodia, Kolkata

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

ITA 1672/KOL/2018[2001-02]Status: DisposedITAT Kolkata08 Nov 2019AY 2001-02

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

Section 132Section 132(4)Section 139Section 143(1)Section 147Section 148Section 149(1)(c)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Dr. (Shri) ArjunLalSaini, AM] I.TA No.1672 to 1674/Kol/2018 A.Y 2001-02, A.Y 2002-03 &A.Y 2005-06 I.TA No.1861 & 1862/Kol/2018 A.Y 2003-04 & A.Y 2004-05 D.C.I.T, Central Circle-3(3), Kolkata Vs. Sri BiswanathGarodia PAN: ADGPG4384E Appellant/Department Respondent/Assessee C.O. No. 87 , 88 & 89/Kol/2018 [I.TA No.1672 to 1674/Kol/2018] A.Y 2001-02, A.Y. 2002-03 & 2005-06 C.O. No.100 & 101/Kol/2018 [I.TA No.1861 & 1862/Kol/2018] A.Y 2003-04 & 2004-05 Sri BiswanathGarodia Vs. D.C.I.T, Central Circle-3(3), PAN: ADGPG4384E Kol…

Income Tax Officer Ward-1 Exemptions, Bangalore vs. M/S Centre Fpr Cellular and Molecular Platforms, Bangalore

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

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)
Section 11Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Centre for Cellular and Molecular Platforms, The Income Tax Officer (E), Post bag no. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. PAN: AADCC8572D APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Ujjwal Kumar, JCIT (DR) Date of hearing : 14.08.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the rev…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. ACIT, Exemption Circle, Ghaziabad

In the result appeals of the assessee are allowed

ITA 1790/DEL/2018[2014-15]Status: DisposedITAT Delhi21 May 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. ACIT, Ghaziabad

In the result appeals of the assessee are allowed

ITA 251/DEL/2017[2012-13]Status: DisposedITAT Delhi21 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…