How many judgments cite CIT v. Vodafone Essar South Ltd.?

86 judgments on BharatTax cite CIT v. Vodafone Essar South Ltd. (212 Taxmann 184), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Vodafone Essar South Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 148, Section 147, Section 151, Section 10(37).

CIT v. Vodafone Essar South Ltd.

212 Taxmann 184High Court2013#1330 most cited

What is CIT v. Vodafone Essar South Ltd. authority for?

When an Assessing Officer conducts an inquiry and considers the assessee's disclosures, the Commissioner cannot invoke Section 263 to revise the assessment on grounds of inadequate inquiry or a mere difference of opinion. The absence of a detailed discussion on an issue in the assessment order does not automatically mean the Assessing Officer failed to apply his mind.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Vodafone Essar South Ltd. · Section 263 · inadequate enquiry · lack of enquiry · revision by Commissioner · erroneous and prejudicial to revenue · Assessing Officer inquiry · difference of opinion · absence of discussion in order · jurisdiction u/s 263

Also reported as

28 Taxmann.com 273

Sections most often in play

Section 263 Section 143(3)Section 148 Section 147 Section 151 Section 10(37)Section 143(2)Section 145A(b)

Read the full judgment

Issues it is cited on

section 141 section 282a(1)section 194la section 145a(b)inadequate enquiry section 45(5)section 57(iv)section 56(2)(viii)prejudicial to interest of revenue section 263(1)section 145b lack of enquiry

Judgments citing CIT v. Vodafone Essar South Ltd.

Sourabh Sharma, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 240/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Sh. Arvind Kumar (CIT) a

Section 142(1)Section 143(2)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA. No. 240/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Sourabh Sharma cuke PCIT, 58, Gom Defense Colony, 5th Vs. Jaipur-2 Avenue, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADPPS 2335 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Reve…

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

Jai International, Udaipur vs. Principal Commissioner of Income Tax, Udaipur

In the result, appeal of the assessee in ITA no

ITA 23/JODH/2022[2015-16]Status: DisposedITAT Jodhpur26 Sept 2023AY 2015-16

Bench: The Date Of Hearing. 4. That The Hon’Ble Pcit Has Not Given Any Specific Instance About Rejecting The Details Submitted By Us In Response To Their Query. 5. That The Hon’Ble Pcit Has Not Given Any Specific Reason/Speaking Order Contradicting Case Laws Submitted By Us. The Hon’Ble Pcit Only Says That The Facts Are Different.”

Section 142(1)Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Jai International Vs PCIT, G-1/202 G-1/202, Udyog Udaipur Vihar, Sukher (Appellant) (Respondent) PAN NO. AAAFJ 7582 Q Assessee By Sh. Anil Sharma, C.A. Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 04/07/2023 Date of 26/09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Udaipur dated 04.02.2021 [here in after (ld. PCIT)] for assessment year 2015-16…

Manish Packaging Pvt. Ltd., Surat vs. Pr. Commissioner of Income Tax - 1, Surat

In the result, appeal filed by the assessee is allowed

ITA 192/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 142(1)Section 143(3)Section 263Section 80Section 801Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.192/SRT/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The PCIT -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCM6018Q (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri S. M. Keshkamat, CIT(DR) 13/09/2023 Date of Hearing Date of Pronouncement 26/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctnes…

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR

Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

Raj Kumar Karanwal, Muzaffarnagar vs. Pr.CIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 644/DEL/2021[2010-11]Status: DisposedITAT Delhi11 Sept 2023AY 2010-11

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year 2010-11

For Appellant: Shri Sankalp Malik, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2010-11 Shri Raj Kumar Karanwal, Vs. Pr. CIT 194/A, Bhahmpuri, Dehradun. Muzaffarnagar-251001. PAN ADQPK8099N (Appellant) (Respondent) Assessee by: Shri Sankalp Malik, Advocate Shri Sanjay Malik, Advocate Department by: Ms. Sapna Bhatia, CIT-DR Date of Hearing: 10.08.2023 Date of 11.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Principal Commissioner of Income Tax, Dehradun (“PCIT”…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 279/JPR/2023[2018-19]Status: DisposedITAT Jaipur01 Aug 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri Arvind Kumar, CIT

Section 263Section 36(1)(va)Section 36(1)(viia)Section 36(1)(viii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 279/JPR/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 cuke M/s. AU Small Finance Bank Ltd. The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 203/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 M/s. AU Small Finance Bank Ltd. cuke The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanja…

Shri. Nagaraj Vinayak Joshi, Karawar vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 239/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru

Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

Shri. Nagaraj Vinayak Joshi, Karawar vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 238/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jun 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru

Section 115BSection 133ASection 263Section 69

Sri. Gireeshshastri Shankarshastri Jeere, Gajendragad vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 305/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner Of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. Pan : Agupj 2460 M Appellant Respondent Assessee By : Shri. R. Chandrashekar, Advocate Revenue By : Shri. D. K. Mishra, Cit (Dr)(Itat), Bengaluru. Date Of Hearing : 15.06.2023 Date Of Pronouncement : 16.06.2023

For Appellant: Shri. R. Chandrashekar, AdvocateFor Respondent: Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. PAN : AGUPJ 2460 M APPELLANT RESPONDENT Assessee by : Shri. R. Chandrashekar, Advocate Revenue by : Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru. Date of hearing : 15.06.2023 Date of Pronouncement : 16.06.2023 O R D E R Per George George K, Judicial Member: Th…

M/S Torrent Roofing System, Hoshiarpur vs. Income Tax Officer Ward-4, Hoshiarpur

In the result, the appeal of the assesse is allowed for statistical

ITA 84/ASR/2023[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

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

Section 143Section 263Section 40(1)(ia)

…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. 84/Asr/2023 Assessment Year: 2014-15 M/sTorrent Roofing Systems, V. Income Tax Officer, C/o Sachin K Malhotra Ward-4, Hoshiarpur (Adv.), Phagwara Road, Hoshiarpur [PAN: AAHFT 1660L] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Radhey Shyam Jaiswal, Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 12.05.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of…

Subhash Chand Dhingra, Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

The appeals are dismissed

ITA 1063/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Subhash Chand Dhingra, Vs. ACIT, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) PAN: AARPD8652J Satish Kumar Dhingra, Vs. ACIT, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) PAN: AANPD1971A Ashok Kumar Dhingra, Vs. ACIT, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) PAN: ABUPD6730B Giriraj Dhingra, Vs. ACIT, House No. 1/43, Shivaji Nagar, Circle-1(1),…

Ashok Kumar Dhingra, Gurgaon vs. ACIT Circle-1(1), Gurgaon

The appeals are dismissed

ITA 1061/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

Satish Kumar Dhingra, Haryana vs. ACIT Circle-4(1), Gurgaon

The appeals are dismissed

ITA 1060/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

M/S Arena Enterprises, Mumbai vs. Principle Commissioner of Income Tax, Mumbai-17

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 862/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Arena Enterprise V. Pcit –Mumbai-17 Cts No. 20, Arena Space, Village Majas Room No. 120, 1St Floor Jvlr, Behind Majas Depot Kautilya Bhavan, C-41 To C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aanfa3473E (Appellant) (Respondent) Assessee Represented By : Ms. Mrugakshi Joshi Department Represented By : Shri Jagadish Jangid

Section 143(3)Section 24Section 263Section 40A(2)(b)

…lk Producers Union Ltd., 263 ITR 645 (Guj) (vii). PyarelalJaiswal vs. CIT, 41 taxmann.com 278 (All) (viii). Indu Fine Lands (P) Ltd. vs. CIT, 45 taxmann.com 307 (Hyd) (ix). AnandPoddar vs. ACIT, 33 taxmann.com 367 (Gauh) (x). CIT vs. Vodafone Essar South Ltd. 212 Taxmann 184 (Del.) 12. The Assessee has received a show cause notice u/s. 263 for giving an opportunity to explain why the provisions of section 40A(2)(b) should not apply and has provided the following reason “ …….. The Assessing Officer allowed your claim of interest to persons specified u/s 40A(2)(b) at the rate of 18% without considering the above fa…

Janata Traders, Gadag vs. Principal Commissioner of Income Tax, Hubli

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

ITA 401/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Girija, A.RFor Respondent: Dr. G. Manoj Kumar, D.R

Section 143(3)Section 263Section 69A

…ITA No.401/Bang/2022 Janata Traders, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Janata Traders Namjoshi Road, Principal CIT Gadag 582 101 Vs. Hubli 580 025 PAN NO : AABFJ1358F APPELLANT RESPONDENT Appellant by : Smt. Girija, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 26.10.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of Principal CIT passed u/s 263 of t…

Kusuma Cashews, Karkala vs. The Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 511/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 115BSection 132Section 133ASection 143(2)Section 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Kusuma Cashews, Vs. The Principal Commissioner of 316/1, 316/2A, Income Tax (Central), Near Kariakallu, Bengaluru. Karkala – 574 104. Karnataka. PAN: AAPFK 6027L APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 21.10.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order of P…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

Nepal Singh Rathod (HUF), Hubli vs. Principal Commissioner of Income Tax, Hubli

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

ITA 400/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Shri Sumer Singh Meena, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263

…ITA No.400/Bang/2022 Nepal Singh Rathod (HUF), Hubli +IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Nepal Singh Rathod (HUF) Flat No.401, B Block Ramdatt Apts Keshwapur Vs. Principal CIT Hubli 580 023 Hubli PAN NO : AAHHN3255R APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Smt. G.P. Girija, A.Rs Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 28.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by asse…