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 366,314 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.

DCIT, Central-2, Indore vs. Shri Krihna Kumar Verma, Indore

In the result, appeal of the revenue is dismissed

ITA 185/IND/2020[2017-18]Status: DisposedITAT Indore10 Feb 2023AY 2017-18

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)

Section 115BSection 139Section 153ASection 69ASection 69B

…17 (from FY 2017-18 onwads). However, the AO has applied amended provisions in FY 2016-17 applying retrospective effect of the said amendment. 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 to 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…

S N Tradelink Private Limited, Surat vs. Pr. Commissioner of Income Tax-1, Surat

In the result, appeal filed by the assessee is allowed

ITA 77/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.77/Srt/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner Of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1St Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakcs0060R

Section 115BSection 131Section 133ASection 139Section 143(3)Section 263Section 271ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.77/SRT/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1st Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKCS0060R िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से / Respondent by Shri Ashish Pophare, CIT-DR स…

DCIT Central Circle-04, New Delhi vs. Karamjit Jaiswal (L/H of Ladli Pershad Jaiswal), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4826/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue Nos Year(s) Appellant vs. By Respondent Appellant Respondent 1. 4824/DEL/2019 2000-01 DCIT, Anand Pershad Jaiswal, Shri Deep Shri M. Central 54, Ring Road, Lajpat Chand Garg, Baranwal, Circle-04, Nagar, CA CIT (DR) New Delhi. New Delhi. 2. 4826/DEL/2019 2000-01 DCIT, Karamjit Jaiswal S/Shri R.S. Shri M. Central (L/H of Ladli Pershad Singhvi, CA Baranwal, Circle-04, Jaiswal), and Satyajeet CIT (DR) New Delhi. 6, Th…

DCIT, Central Circle- 4, New Delhi vs. Anand Pershad Jaiswal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4824/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue Nos Year(s) Appellant vs. By Respondent Appellant Respondent 1. 4824/DEL/2019 2000-01 DCIT, Anand Pershad Jaiswal, Shri Deep Shri M. Central 54, Ring Road, Lajpat Chand Garg, Baranwal, Circle-04, Nagar, CA CIT (DR) New Delhi. New Delhi. 2. 4826/DEL/2019 2000-01 DCIT, Karamjit Jaiswal S/Shri R.S. Shri M. Central (L/H of Ladli Pershad Singhvi, CA Baranwal, Circle-04, Jaiswal), and Satyajeet CIT (DR) New Delhi. 6, Th…

The ACIT, Circle-1(1), Thrrissur vs. Manjilas Agro Foods Pvt. Ltd., Thrissur

In the result, all the appeals by the assessee are partly allowed

ITA 34/COCH/2022[2014-15]Status: DisposedITAT Cochin19 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 32/Coch/2022 Manjilas Agro Foods Pvt. Ltd., The Income Tax Officer, 2011-12 Sasthri Road, Nellikunnu, Ward 1(2), Thrissur – 680 005. Thrissur. PAN : AABCM 6595N 33/Coch/2022 -do- -do- 2012-13 34/Coch/2022 -do- ACIT, 2014-15 Circle - 1(1), Thrissur. Assessee by : Shri C V Varghese, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 06.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant…

Manjilas Agro Food Pvt.Ltd., Thrissur vs. The ITO, Ward-1(2), Thrissur

In the result, all the appeals by the assessee are partly allowed

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 32/Coch/2022 Manjilas Agro Foods Pvt. Ltd., The Income Tax Officer, 2011-12 Sasthri Road, Nellikunnu, Ward 1(2), Thrissur – 680 005. Thrissur. PAN : AABCM 6595N 33/Coch/2022 -do- -do- 2012-13 34/Coch/2022 -do- ACIT, 2014-15 Circle - 1(1), Thrissur. Assessee by : Shri C V Varghese, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 06.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant…

Manjilas Agro Foods Pvt. Ltd, Thrissur vs. Thacit, Circle-1(1 ), Thrissur

In the result, all the appeals by the assessee are partly allowed

ITA 32/COCH/2022[2011-12]Status: DisposedITAT Cochin19 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment Year 32/Coch/2022 Manjilas Agro Foods Pvt. Ltd., The Income Tax Officer, 2011-12 Sasthri Road, Nellikunnu, Ward 1(2), Thrissur – 680 005. Thrissur. PAN : AABCM 6595N 33/Coch/2022 -do- -do- 2012-13 34/Coch/2022 -do- ACIT, 2014-15 Circle - 1(1), Thrissur. Assessee by : Shri C V Varghese, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 06.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant…

Kailash Khemani, Raipur vs. Dy. Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the Assessee is Dismissed

ITA 93/RPR/2021[2017-18]Status: DisposedITAT Raipur12 Dec 2022AY 2017-18

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.93/Rpr/2021 िनधा"रण वष" / Assessment Year : 2017-18 Kailash Khemani, V The Dcit, Circle-1(1), City Motors, Near Mmi, S Raipur. Pachpedi Naka, Raipur – 492001. Appellant/ Assessee Respondent /Revenue Assessee By Ms.Sheetal Agrawal – Ca Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 03/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Kailash Khemani Against The Order Of Ld.Cit(A), Nfac Dated 01.10.2021 For The A.Y. 2017- 18 Emanating From The Order Of Acit, Raipur, Passed Under Section 143(3) Of The Act On 24.12.2019. The Grounds Of Appeal Raised By The Assessee Are As Under: “1. Whether Learned Cit(A) Is Correct In Considering The Retrospective Effect Of Amendment Made By Finance Act 2021 In Sec. 43B?

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.93/RPR/2021 िनधा"रण वष" / Assessment Year : 2017-18 Kailash Khemani, V The DCIT, Circle-1(1), City Motors, Near MMI, s Raipur. Pachpedi Naka, Raipur – 492001. Appellant/ Assessee Respondent /Revenue Assessee by Ms.Sheetal Agrawal – CA Revenue by Shri G.N.Singh – Sr.DR Date of hearing 03/11/2022 Date of pronouncement 12/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee Kailas…

Kendrapada Urban Co-Operative Bank Ltd., Kendrapada vs. ACIT, Circle-1(2), Cuttack

In the result, appeal of the assessee is partly allowed

ITA 376/CTK/2016[2011-12]Status: HeardITAT Cuttack15 Nov 2022AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.376/Ctk/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-Operative Vs Acit, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/11/2022 घोषणा की तारीख/Date Of Pronouncement : 15/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 27.03.2015, Passed In I.T.Appeal No.546/2011-12 For The Assessment Year 2011-2012. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 16.03.2020, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100% Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.39/Ctk/2021, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.376/CTK/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-operative Vs ACIT, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara PAN No. :AAATK 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. D…

Om Sri Nilamadhab Builders Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(3), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 296/CTK/2018[2014-15]Status: HeardITAT Cuttack14 Nov 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.296/Ctk/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs Ito, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 Pan No. :Aabco 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/11/2022 घोषणा की तारीख/Date Of Pronouncement : 14/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Bhubaneswar, Dated 16.05.2018, Passed In I.T.Appeal No.0330/16-17 For The Assessment Year 2014-2015. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 26.11.2019, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100 Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.06/Ctk/2020, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.296/CTK/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs ITO, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 PAN No. :AABCO 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty,…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 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, उपा12 एवं माननीय+ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.702/Chny/2022 (िनधाBरणवषB / Assessment Year: 2020-21) M/s. Madras Hydraulic Hose Pvt. Ltd. DCIT बनाम/ Flat No. 5, Harrington Apartments, Corporate Circle -4(1), No. 211, 98, Harrington Road, Vs. Chennai. Chetpet, Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM-4367-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri AR V 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, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

For Appellant: NoneFor Respondent: Shri AR V 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, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

Amritsar Swadeshi Textile Corporation, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 175/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

Trg Industries Private Limited, Jammu vs. Assistant Commissioner of Income Tax Central Circle, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 170/ASR/2022[2018-19]Status: DisposedITAT Amritsar16 Sept 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

Sant Valves Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 168/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

Sh. Satish Jain, Jammu vs. Deputy Commissioner of Income Tax Circle-1, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 158/ASR/2022[2019-20]Status: DisposedITAT Amritsar16 Sept 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.621 & 622/Chny/2022 (िनधा8रण वष8 / Assessment Years: 2019-20 & 2020-21) Mansoor Aiyaz Ebrahim ADIT, बनाम/ No.1/1 Bishop Garden, Green Ways Road, CPC, Bengalore. Vs. Chennai – 600 028. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAPE-0488-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri N.V. Narayan…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.621 & 622/Chny/2022 (िनधा8रण वष8 / Assessment Years: 2019-20 & 2020-21) Mansoor Aiyaz Ebrahim ADIT, बनाम/ No.1/1 Bishop Garden, Green Ways Road, CPC, Bengalore. Vs. Chennai – 600 028. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAPE-0488-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri N.V. Narayan…

Tonglit Autogistic Private Limited, Chennai vs. Asst Director of It, CPC Income Tax Department, Banglore

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.566/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2018-19) Tonglit Autogistic Pvt. Ltd. ADIT, बनाम/ Plot No.55, HIG, MGR Salai, NH-1, CPC, Bengalore. Vs. Maraimalai Nagar, Chennai – 603 209. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCT-6520-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Ganesh. S…