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 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 250 Section 143(2)Section 142(1)Section 50C Section 143(1)Section 43CA Section 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 104 section 45(5)(b)section 145b(1)section 194la keyman insurance section 160 section 23(2)

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

Jagdish Kumar Arora, Bhawanimandi vs. DCIT, Central Circle- Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…f disallowance of any loss with the income as computed under clause (a) of sub section (1) of section 115BBE came into force w.e.f 01.04.2017. Hon'ble Supreme court in the case of CIT vs Vatika Township Pvt Ltd (2014) 24 ITJ 532 (SC); (2014) 271 CTR 1: (2014) 227 Taxmann 121 has held that ”An amendment made to the taxing statute can be said Io be intended to remove ’hardships’ only of the assessee, not of the department-on the contrary, imposing a retrospective levy on the assessee would have caused undue hardship. Hon'ble ITAT Indore in the case of Priyadharshani Construction vs ITO (2012) 19 ITJ 276 (Trib- Indo…

Eih Limited, Kolkata vs. D.C.I.T., Income Tax Department, NFAC, Delhi, Kolkata

In the result, both the appeals of the assessee are partly allowed

ITA 498/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-2019

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 181/Kol/2022 Assessment Year: 2017-18 & I.T.A. No. 498/Kol/2022 Assessment Year: 2018-19 EIH Limited, 4, Mangoe Lane, 6th Floor, Kolkata - 700001 [PAN: AAACE6898B] .....................…...……………....Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Kolkata P-7, Chowringhee Square, Kolkata - 700169 ...............…..….................. Respondent Appearances by: Assessee represented by : Akkal Dudhewala, AR Department represented by : Abhijit Kundu, CIT-DR D…

Eih Limited, Kolkata vs. DCIT, NFAC, Delhi

In the result, both the appeals of the assessee are partly allowed

ITA 181/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

Chambal Fertilisers and Chemicals Limited, Kota Gadepan vs. Principal Commissioner of Income Tax, Savina-Udaipur

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 694/JPR/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Chambal Fertilizers and Chemicals Ltd, बनाम Principal Commissioner of Income Vs. Tax, CFCL Complex Gadepan, Kota 325208 Savina-Udaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAACC 9762 A अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Sanja…

Deputy Commissioner of Income Tax, Mumbai vs. Utv Software Communications Pvt Limited, Mumbai

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 2944/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Sept 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Ajit Kumar Jain, A.RFor Respondent: Shri Nehaar Ranjan Pandey, D.R

Section 250Section 92Section 92(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Deputy Commissioner of M/s. UTV Software Income Tax, Communications Pvt. 439, Aayakar Bhavan, Limited, Maharishi Karve Road, Urmi Estate, Star House, Vs. Marine Lines, 95 Ganpatrao Kadam Mumbai Marg, Maharashtra– 400002 Mumbai – 400 013 Maharashtra PAN: BADPD1925M (Appellant) (Respondent) Present for: Assessee by : Shri Ajit Kumar Jain, A.R. Revenue by : Shri Nehaar Ranjan Pandey, D.R. Date of Hearing : 20 . 08 .2024 Date…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…

Posun Credit Co. Op. Society Ltd., Anand vs. The Pr. CIT, Vadodara-1, Vadodara

In the result, appeal of the assessee is allowed

ITA 378/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 143Section 143(3)Section 263Section 263(1)Section 80P(2)(d)Section 80P(4)

…ITA No.378/Ahd/2023 Assessment Year: 2018-19 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Posun Credit Co. Op. Society The Principal Commissioner of Limited, Income Tax, 1st Floor, Lilawati Centre, Vadodara-1, M.G. Road, Station Road, Vadodara. Vs. Anand – 388 001 Gujarat [PAN – AAAAP 0756 D] (Appellant) (Respondent) Assessee by Shri S.N. Divatia & Shri Samir Vora, ARs. Revenue by Shri H. Phani Raju, CIT-DR Date of Hearing 26.06.2024 Date of Pronouncement 23.…

Kiran Ashok Desai, Mumbai vs. The PCIT Mumbai-19, Mumbai

In the result, Ground raised by the assessee is allowed and order passed by the Ld

ITA 1794/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Aug 2024AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalkiran Ashok Desai, D-3, Triveni Building, 66 Walkeshwar Road, Maharashtra 400 066 Pan: Aabpd6275H ..... Appellant Vs. Pcit R. No. 617, 6Th Floor, Piramal Chamber, Lal Baug, Parel, Mumbai- 400 012 ..... Respondent

For Appellant: Shri Gunjan Kakkad, Ld. ARFor Respondent: Shri P. D. Chougule, Ld. DR

Section 143(3)Section 263Section 50CSection 56(2)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kiran Ashok Desai, D-3, Triveni Building, 66 Walkeshwar Road, Maharashtra 400 066 PAN: AABPD6275H ..... Appellant Vs. PCIT R. No. 617, 6th floor, Piramal Chamber, Lal Baug, Parel, Mumbai- 400 012 ..... Respondent Appellant by : Shri Gunjan Kakkad, Ld. AR Respondent by : Shri P. D. Chougule, Ld. DR Date of hearing : 01/07/2024 Date of pronouncement : 21/08/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT, Mumbai dat…

M/S. Jagannath Construction, Rayagada vs. ITO, Rayagada Ward, Rayagada

In the result, appeal of the assessee stands partly allowed

ITA 147/CTK/2016[2012-13]Status: DisposedITAT Cuttack13 Aug 2024AY 2012-13

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2012-13 M/S.Jagannath Construction, M/S.Jagannath Construction, Vs. Ito, Ito, Rayagada Rayagada Ward, Ward, At/Po: Tikini, Rayagada At/Po: Tikini, Rayagada Rayagada Pan/Gir No. No.Aaifj 0479 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik Asnd Subit Sahu, Advs J.M.Pattnaik Asnd Subit Sahu, Advs Revenue By : Shri S.C.Mohanty S.C.Mohanty, Sr Dr Date Of Hearing : 13/8 8/2024 Date Of Pronouncement : 13/8 /8/2024 O R D E R Per Bench

For Appellant: Shri J.M.Pattnaik asnd Subit Sahu, AdvsFor Respondent: Shri S.C.Mohanty

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s.Jagannath Construction, M/s.Jagannath Construction, Vs. ITO, ITO, Rayagada Rayagada Ward, Ward, At/PO: Tikini, Rayagada At/PO: Tikini, Rayagada Rayagada PAN/GIR No. No.AAIFJ 0479 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri J.M.Pattnaik asnd Subit Sahu, Advs J.M.Pattnaik asnd Subit Sahu, Advs…

Silver Wings Life Spaces, Kota vs. DCIT Circle-1 Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 511/JPR/2024[2017-18]Status: DisposedITAT Jaipur31 Jul 2024AY 2017-18

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. A. S. Nehra(Addl. CIT)

Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No.511/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Silver Wings Life Spaces DCIT Vs. Plot No. 3, 4 Commercial Circle-01, Complex, Behind Madhushree Kota Hotel Rajiv Gandhi Nagar, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ACSFS 4581 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar G…

Meridian Construction Private Limited, Mumbai vs. A-DCIT, Circle- 3(2)(1), Mumbai

ITA 2220/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jul 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Respondent: Ms. Ritu Kamal Kishore, CA

Section 148Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 2220/Mum/2024 (Assessment Year: 2018-19) Meridian Construction Pvt. Ltd. 112-122, Hira Bhavan, Rajaram Mohan Roy Road, Prathana Samaj, Girgaon S.O, Mumbai-400004 PAN : AAACM4144Q Vs. A-DCIT, Circle-3(2)(1) Aayakar Bhavan, M.K. Road, Mumbai. Assessee) Respondent) Assessee/Appellant by Revenue/Respondent by : Ms. Ritu Kamal Kishore, CA : Smt. Mahita Nair, Sr. DR Date of Hearing Date of Pronouncement : 15.07.2024 : 29.07.2024 ORDER Per Padmavathy S, AM: This appeal by the assessee is against the or…

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

ITA 492/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Jun 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(Tp)A No.99/Bang/2014

For Appellant: Sri Dhyan Chinnappa, Sr. A.R. andFor Respondent: Ms. Neera Malhotra, D.R

Section 37(1)Section 90Section 90(1)(b)Section 91

…IT(TP)A No.99/Bang/2014, IT(TP)A NO.398/Bang/2015, IT(TP)A No.222/Bang/2016, IT(TP)A Nos.492 & 2851/Bamg/2017 & IT(TP)A No.3115 of 2018 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 Assessment Year: 2009-10 M/s. Wipro Limited Doddakannelli Sarjapur Road Bangalore 560 025 Vs. Addl. CIT, Range-12 Bangalore PAN NO : AAACW0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Doddakannelli Sarjapur Road Bangalore 560 025 Vs.…

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

ITA 2851/BANG/2017[2013-14]Status: DisposedITAT Bangalore13 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(Tp)A No.99/Bang/2014

For Appellant: Sri Dhyan Chinnappa, Sr. A.R. andFor Respondent: Ms. Neera Malhotra, D.R

Section 37(1)Section 90Section 90(1)(b)Section 91

…IT(TP)A No.99/Bang/2014, IT(TP)A NO.398/Bang/2015, IT(TP)A No.222/Bang/2016, IT(TP)A Nos.492 & 2851/Bamg/2017 & IT(TP)A No.3115 of 2018 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 Assessment Year: 2009-10 M/s. Wipro Limited Doddakannelli Sarjapur Road Vs. Addl. CIT, Range-12 Bangalore Bangalore 560 025 PAN NO: AAACW0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Doddakannelli Sarjapur Road Vs. DCIT Circle-7(1)(2)…

V Govind (HUF), Velachery Main Road vs. ACIT, Greams Road

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

ITA 1114/CHNY/2023[2009.10]Status: DisposedITAT Chennai07 Jun 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 143(3)Section 53A

…ieve the assessee from undue hardship.” 5.2 Further, the Hon’ble High Court in para 18 held that the provision is retrospective and for that supported on the decision of Hon’ble Supreme Court in the case of CIT vs. Vatika Township P. Ltd., reported in [2009] 314 ITR 338 and held as under:- “18. Mr. T. Ravikumar, learned counsel is right in a submission that the observations made by the Tribunal qua the decision of the Honble Supreme Court in Vatika Township (supra) is incorrect. In fact we find that the Tribunal did not assign any reasons as to why the decision in Vatika Township do not apply to the facts of the…

Dlf Urban Pvt Ltd, New Delhi vs. ACIT, Circle, 7(1), New Delhi

ITA 1962/DEL/2022[2016-17]Status: DisposedITAT Delhi08 Apr 2024AY 2016-17

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaassessment Year: 2016-17 Dcit, Vs Dlf Urban Pvt. Ltd., Circle 7(1), 15, Shivaji Marg, New Delhi. New Delhi – 110 015 Pan: Aafcd3019C Assessment Year: 2016-17 Dlf Urban Pvt. Ltd., Vs. Dcit, 15, Shivaji Marg, Circle 7(1), New Delhi – 110 015 New Delhi. Pan: Aafcd3019C (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi, Shri Satyajeet Goel & Shri Rajat Garg, Cas. Revenue By : Shri Rajesh Kumar, Cit, Dr Date Of Hearing : 23.02.2024 Date Of Pronouncement : 08.04.2024 Order Per Anubhav Sharma, Jm: These Are Cross Appeals Preferred By The Assessee & The Revenue Against The Order Dated 30.06.2022 Of The Commissioner Of Income-Tax

For Appellant: Shri R.S. SinghviFor Respondent: Shri Rajesh Kumar, CIT, DR

Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: I : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2016-17 DCIT, Vs DLF Urban Pvt. Ltd., Circle 7(1), 15, Shivaji Marg, New Delhi. New Delhi – 110 015 PAN: AAFCD3019C Assessment Year: 2016-17 DLF Urban Pvt. Ltd., Vs. DCIT, 15, Shivaji Marg, Circle 7(1), New Delhi – 110 015 New Delhi. PAN: AAFCD3019C (Appellants) (Respondents) Assessee by : Shri R.S. Singhvi, Shri Satyajeet Goel & Shri Rajat Garg, CAs. Revenue by : Shri Rajesh Kumar, CIT, DR Date of Hearing : 23.02.2024 Date of Pronouncement : 0…

Dy. Commissioner of Income Tax, CC-4(2), Central Range-4, Mumbai vs. M/S Neev Infrastructure Pvt Ltd, Mumbai

ITA 1537/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Shri Ashok Kumar Ambastha, Ld. DRFor Respondent: Shri Rahul Hakani, Ld. AR

Section 143(3)Section 14ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 1537/Mum/2023 (A.Y. 2015-16) DCIT CC-4(2), Central Range-4, R. No. 1921, 19th Floor, Air India Building, Nariman Point, Mumbai-400 020 ..... Appellant Vs. M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AABCC7395N ....... Respondent & 2. CO No. 111/Mum/2023 (A.Y.2015-16) M/s. Neev Infrastructure Pvt. Ltd. 101 Sunder Apartments, Nesbit Road, Mazgaon Circle Mazgaon, Mumbai-400 010 PAN: AAB…

Saimaa Technologies LLP, Mumbai vs. ITO Ward-14(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3034/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Jan 2024AY 2021-22

Bench: Shri N. K. Choudhry & Shri Gagan Goyal & Saimaa Technologies Llp, 11, Ground Floor, C-Wing, Building No. 1, Kailas Industrial Company, Veer Savarkar Marg, Park Site, Vikhroli (West) Maharashtra -400 079 ...... Appellant

For Appellant: Shri B. V. Jhaveri &For Respondent: Shri Mahesh Parwani, Ld. DR

Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Saimaa Technologies LLP, 11, Ground floor, C-Wing, Building No. 1, Kailas Industrial Company, Veer Savarkar Marg, Park Site, Vikhroli (West) Maharashtra -400 079 ...... Appellant Vs. ITO Ward-14(3)(1), R. No. 554, Aayakar Bhavan, M. k. Road, Mumbai-400 020 PAN – ADAFS3888F ..... Respondent Appellant by : Shri B. V. Jhaveri & Ms. Bhargavi Raval, Ld. ARs Respondent by : Shri Mahesh Parwani, Ld. DR Date of hearing : 21/12/2023 Date of pronouncement : 25/01/2024 P…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore vs. Onmobile Global Limited, Bengaluru

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 254/BANG/2023[2012-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 245/Bang/2023 Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, Of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic City Phase – 1, Vs. Bangalore. Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent & Assessment Year : 2012-13 M/S. Onmobile Global Ltd., Tower #1, 94/1C & The Deputy 94/2, Commissioner Of Veerasandra Village, Income Tax, Attibele Hobli, Central Circle – 1(2), Anekal Taluk, Bangalore. Vs. Electronic City Phase – 1, Bangalore – 560 100. Pan: Aaaco3900E Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri T. Suryanarayana

Section 271(1)(c)Section 92(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 245/Bang/2023 Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and 94/2, The Deputy Veerasandra Village, Commissioner Attibele Hobli, of Income Tax, Anekal Taluk, Circle – 5(1)(2), Electronic city Phase – 1, Vs. Bangalore. Bangalore – 560 100. PAN: AAACO3900E APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. OnMobile Global Ltd., Tower #1, 94/1C and The Deputy 94/2, Commissioner of Veerasandra Village, Income Tax, Attibele Hobli, Centr…

Onmobile Global Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-5(1)(2), Bangalore

In the result, the appeals filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 245/BANG/2023[2013-13]Status: DisposedITAT Bangalore22 Dec 2023AY 2013-13

For Respondent: Shri T. Suryanarayana

Section 271(1)(c)Section 92(3)Section 92C

Ushaben Vinodbhai Beladiya, Surat vs. Income Tax Officer Ward 3(3)(1), Surat

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 246/SRT/2022[2017-18]Status: DisposedITAT Surat30 Oct 2023AY 2017-18

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.246/Srt/2022 Assessment Year: (2017-18) (Physical Hearing) Ushaben Vinodbhai Beladiya, Vs. The Ito, No.237, Vikram Nagar Society, Ward – 3(3)(1), Near Trikam Nagar, L.H. Road, Surat Surat – 395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aimpb4673N (Assessee) (Respondent)

Section 115BSection 142(1)Section 143(2)Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.246/SRT/2022 Assessment Year: (2017-18) (Physical Hearing) Ushaben Vinodbhai Beladiya, Vs. The ITO, No.237, Vikram Nagar Society, Ward – 3(3)(1), Near Trikam Nagar, L.H. Road, Surat Surat – 395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIMPB4673N (Assessee) (Respondent) Assessee by Ms. Chatali Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 23/08/2023 Date of Hearing 30/10/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…