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.

Sharath Kumar Reddy Sareddy, Wanaparthy, Mahabub Nagar vs. Income Tax Officer, Ward -1, Mahabubnagar

In the result, appeal filed by the assessee is dismissed

ITA 1096/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 115BSection 194BSection 58(4)

…t in CIT Vs. Rajiv Bhatara (2009) 310 ITR 105 (SC) by holding the proviso u/s.113 to be retrospective in nature. Once again, this Dinar Umeshkumar More issue came up for consideration before the Hon'ble Supreme Court in CIT Vs. Vatika Township (P) Ltd. (2009) 314 ITR 338 (SC). Unable to concur with the earlier view holding such an amendment to be retrospective, their Lordships referred Page 15 of 17 ITA No 1096 of 2024 Sharath Kumar Reddy Sareddy the matter for consideration by a Larger Bench. It was pursuant to such a reference, that the Constitution Bench in Vatika Township Pvt. Ltd. 367 ITR 466 (SC) came to…

ITO(E)-1(1), Mumbai vs. Basilica of Our Lady of the Mount, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 2927/MUM/2025[2023]Status: DisposedITAT Mumbai13 Aug 2025

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. Ar
Section 11Section 11(2)Section 11(3)Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos 2927/Mum/2025 (Assessment Year: 2023) ITO(E)-1(1), Mumbai vs Basilica of Our Lady of the Mount Room NO.611, 6th Floor, 1, Mount Mary Basilica, Mount Income-tax Office, Cumballa Mary Road, Bandra (West), Hill, Telephone Exchange, Mumbai-400 050 Peddar Road, Mumbai-400 026 PAN : AAATB3260F APPELLANT RESPONDENT Assessee by : Ms. Vasanti Patel Respondent by : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date of hearing : 11/08/2025 Date of pronouncement : 14/08…

Infosys Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 1530/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2013-14

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR
Section 10ASection 143(3)Section 250Section 254Section 80A(5)

…ITA No.1530/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2013-14 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing : 09.05.2025 Date of Pronouncement : 06.08.2025 O…

Deputy Commissioner of Income Tax, Chennai vs. Shriprop Properties Private Limited, Bangalore

ITA 1283/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

Deputy Commissioner of Income Tax, Chennai vs. Spl Shelters Private Limited, Chennai

ITA 1273/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

Shriprop Properties Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(4), Chennai

ITA 1173/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. New No. 9, Lakshmi Neela Rite Choice Chamber, Bazullah Road, T. Nagar, Chennai-600017. PAN: AAVCS5350D Vs. DCIT, CC-1(4), Investigation Building, Chennai-600034. : Respondent) (Appellant) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income Tax, CC-1(4) No. 46, Investigation Building, Income Tax Office, Nungambakkam, Chennai-600034. Vs. SPL Shelters Private Limited. New No. 9, Laksh…

Spl Shelters Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(4), Chennai

ITA 1172/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

DCIT Circle-5(1), Kolkata vs. S K Sarawagi and Company Pvt Ltd, Kolkata

Appeals are partly allowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon'Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata - 700069 Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented by : Nicholas Murmu, Addl. CIT, SR. DR D…

DCIT, Circle-5(1), Kolkata vs. S K Sarawagi and Company Private Limited, Kolkata

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata – 700069 …..…...…………….... Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] .................... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented…

Anupam, Barnala vs. Income Tax Officer, Barnala

In the result, Assessee’s appeal is allowed

ITA 442/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh09 Jun 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sarabjit Garg, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 115BSection 133ASection 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 442/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2017-18 Anupam बनाम The ITO Sanjivni Hospital, St. No. 6, Guru Teg Barnala Bahadur Nagar, Barnala, Punjab- 148101 "ायी लेखा सं./PAN NO:AAXPA3359B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sarabjit Garg, C.A राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtu…

Himalayan Buddhist Cultural Association, Delhi vs. ITO, New Delhi

Appeal is allowed

ITA 2299/DEL/2025[2023-24]Status: DisposedITAT Delhi03 Jun 2025AY 2023-24

Bench: Shri Satbeer Singh Godaraassessment Year: 2023-24 Himalayan Buddhist Cultural Vs. Income Tax Officer, Association, New Delhi B-4, Ladakh Buddhist Vihara, Tarav Devi Colony, Bela Road, New Delhi Pan : Aaath1948L (Appellant) (Respondent) Assessee By Sh. R.S. Singhvi, Ca Sh. Rajat Garg, Ca Department By Sh. Akhilesh Kumar Yadav, Sr. Dr

Section 11Section 11(2)Section 11(3)Section 11(3)(c)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2023-24 Himalayan Buddhist Cultural Vs. Income Tax Officer, Association, New Delhi B-4, Ladakh Buddhist Vihara, Tarav Devi Colony, Bela Road, New Delhi PAN : AAATH1948L (Appellant) (Respondent) Assessee by Sh. R.S. Singhvi, CA Sh. Rajat Garg, CA Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Agr…

Shri Palash Kumar Kapas, Howrah vs. ACIT, Cir. 47, Kolkata

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

ITA 1419/KOL/2023[2017-18]Status: DisposedITAT Kolkata04 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 144(1)Section 250Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1419/KOL/2023 Assessment Year: 2017-18 Shri Palash Kumar Kapas ACIT, Circle-47, Kolkata Vs. (Appellant) (Respondent) PAN: AKWPK5060C Appearances: Assessee represented by : Abhishek Bansal, FCA. Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Date of concluding the hearing : January 9th, 2025…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1513/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1512/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1511/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Nitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1510/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1509/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1508/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1507/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1506/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…