CIT v. Viswams

105 Taxmann.com 289High Court2019#7197 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Viswams

VED INDIA HAAT FOUNDATION,VADODARA vs. THE ITO, WARD-2(1)(4), VADODARA

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

ITA 1583/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad21 Dec 2022AY 2016-17

Bench: Shri Waseem Ahmed

For Appellant: Ms. Rangoli Gada, C.AFor Respondent: Shri M. M. Garg, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1583/AHD/2019 "नधा"रणवष"/Asstt. Year: 2016-17 Ved Indian Heritage Haat Income Tax Officer, Foundation, Vs. Ward-2(1)(4), 1, Chandramani Nagar, Vidhya Vadodara Vihar, Off. High Tens Subhanpura, Vadodara-390023 PAN: AAFCV0525K (Applicant) (Respondent) Assessee by : Ms. Rangoli Gada, C.A. Revenue by : Shri M. M. Garg, Sr. D.R सुनवाईक"तार"ख/Date of Hearing : 01/12/2022 घोषणाक"तार"ख/Date of Pronouncement: 21/12/2022 आदेश/O R D E R The captioned app…

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED,CHENNAI vs. DCIT LARGE TAX PAYER UNIT 1, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED,CHENNAI vs. DCIT LARGE TAX PAYER UNIT 1, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED,CHENNAI vs. DCIT LARGE TAX PAYER UNIT 1, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED,CHENNAI vs. DCIT LARGE TAX PAYER UNIT 1, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक 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./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

CIT v. Viswams (105 Taxmann.com 289) — Cited in 15 Judgments | BharatTax