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.

86

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 263Section 143(3)Section 148Section 147Section 151Section 10(37)Section 143(2)Section 145A(b)
Read the full judgment

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)inadequate enquirysection 45(5)section 57(iv)section 56(2)(viii)prejudicial to interest of revenuesection 263(1)section 145black of enquiry

Judgments citing CIT v. Vodafone Essar South Ltd.

M/S. Janatha Fish Meal & Oil Products, Udupi vs. Principal Commissioner of Income Tax, (Central), Bengaluru

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

ITA 489/BANG/2022[2018-19]Status: DisposedITAT Bangalore20 Sept 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Ms.Padmavathy S.M/S. Janatha Fish Meal & Vs Pcit, Central Oil Products C.R. Building D.No. 1-4(9), Manur Fisheries Queen'S Road Road, Kota, Post Kota Bengaluru 560001 Udupi 0576221 Pan – Aaefj1257G (Appellant) (Respondent) Assessee By: Shri V. Narendra Sharma, Advocte Revenue By: Shri Manjunath Karkihalli, Cit-Dr Date Of Hearing: 14/09/2022 Date Of Pronouncement: 20/09/2022 O R D E R Per: Padmavathy, A.M. This Appeal Is Against The Revision Order Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 28.03.2022 Passed For Ay 2018-19 By The Principal Commissioner Of Income Tax, (Pcit) Bangalore.

For Appellant: Shri V. Narendra Sharma, AdvocteFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 115BSection 143Section 153DSection 263Section 269Section 269SSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Ms.Padmavathy S., Accountant Member M/s. Janatha Fish Meal & vs PCIT, Central Oil Products C.R. Building D.No. 1-4(9), Manur Fisheries Queen's Road Road, Kota, Post Kota Bengaluru 560001 Udupi 0576221 PAN – AAEFJ1257G (Appellant) (Respondent) Assessee by: Shri V. Narendra Sharma, Advocte Revenue by: Shri Manjunath Karkihalli, CIT-DR Date of hearing: 14/09/2022 Date of pronouncement: 20/09/2022 O R D E R Per: Padmavathy, A.M. This appeal is against the revision order passed under Section 263 of the In…

Hariyappa Kotian, Udupi vs. Principal Commissioner of Income Tax, Central, Bengaluru

In the result, the appeals of the assessee are allowed

ITA 430/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V Vasudevan, Hon’Ble & Shri Laxmi Prasad Sahu

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT (DR)
Section 139Section 143Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, HON’BLE VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.430 & 431/Bang/2022 Assessment year : 2017-18 & 2018 - 19 M/s Hariyappa Kotian, Vs. The Pr. Commissioner of Income Karthik Complex, Tax [Central], Malpe Main Road, Bengaluru. Udupi-576 108. PAN – AECPK 7269 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Manjunath Karkihalli, CIT (DR) Date of hearing : 08.08.2022 Date of Pronouncement : 19.09.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two…

R V Deshpande HUF, Bangalore vs. Principal Commissioner of Income Tax, Bangalore-1, Bangalore

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

ITA 340/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri S V Ravishankar, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 R V Deshpande HUF, Vs. The Principal Commissioner No.372, Nilay, R.T. Nagar of Income Tax, Main Road, R.T. Nagar, Bangalore – 1, Bangalore – 560 032. Bangalore. PAN: AABHR 8684Q APPELLANT RESPONDENT Appellant by : Shri S V Ravishankar, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.08.2022 Date of Pronouncement : .09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the or…

M/S. Karthik Estate, Udupi vs. Principal Commissioner of Income Tax, Central, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 432/BANG/2022[2018-19]Status: DisposedITAT Bangalore24 Aug 2022AY 2018-19

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru
Section 132Section 143Section 143(2)Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2018-19 M/s. Karthik Estate, Vs. The Principal Commissioner 79/AP1, 79/1A1, of Income [Central], Kidiyoor Village, Bengaluru. Udupi – 576 103. PAN: AAQFK 0031M APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Rajesh Kumar Jha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.08.2022 Date of Pronouncement : 24.08.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is against the order of…

M/S. Haris Marine Products, Mangaluru vs. Principal Commissioner of Income Tax (Central), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 383/BANG/2022[2017-18]Status: DisposedITAT Bangalore29 Jul 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. Susan Dolores George, CIT(OSD)
Section 143Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA No.383 /Bang/2022 Assessment year : 2017-18 M/s. Haris Marine Products, Vs. The Principal Commissioner of Trinity Commercial Complex, Income Tax [Central], N.G. Road, Attavara, Bengaluru. Mangaluru – 575 001. PAN: AAAFH 9819G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Smt. Susan Dolores George, CIT(OSD) Date of hearing : 21.07.2022 Date of Pronouncement : 29.07.2022 O R D E R Per Padmavathy S., Accountant Member This appeal…

Sadhu Salian, Udupi vs. Principal Commissioner of Income Tax, Central, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 457/BANG/2022[2018-19]Status: DisposedITAT Bangalore27 Jul 2022AY 2018-19

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2018-19

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. Susan Dolores George, CIT(OSD)
Section 143Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2018-19 Sadhu Salian, Vs. The Principal Commissioner of D.No.16, MMV Bhavan, Income Tax [Central], Bunder Malpe, Bengaluru. Udupi – 576 106. PAN: ASZPS 5632F APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Smt. Susan Dolores George, CIT(OSD) Date of hearing : 21.07.2022 Date of Pronouncement : 27.07.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is against the order of the Principal C…

Vanishree Holabsu Shettar, Guledgudd vs. Principal Commissioner of Income Tax, Hubli

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

ITA 270/BANG/2022[2017-18]Status: DisposedITAT Bangalore25 Jul 2022AY 2017-18

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

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Vanishree Holabasu Shettar, Vs. The Principal Commissioner # 1, Hiral Street, of Income Tax, Behind Darak Medical, Hubli. Post : Guledgudd – 587 203. PAN: AEKPM 1689M APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.07.2022 Date of Pronouncement : 25.07.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is agai…

Ravi Metallics Limited, Rourkela vs. Pr.CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,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 Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

Karnika Fuels & Commodities Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

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

ITA 439/KOL/2020[2015-16]Status: DisposedITAT Kolkata27 Apr 2022AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 M/S. Karnika Fuels & Pr. Commissioner Of Income Tax- 2, Kolkata Commodities Pvt. Ltd. C/O Rsvpc Aaykar Bhawan & Company, 41 A, A.J.C Bose Vs. P-7 Chowringhee Sq., Kolkata-700 Road, Suite No. 613, 6Th Fl., 069. Kolkata-700 017. Pan: Aacck8368C (Appellant/Department) (Respondent/Assessee

For Appellant: Shri Vinod Kr. Jain, FCA (AR)For Respondent: Shri Manish Kanojia, Addl.CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA {VIRTUAL COURT HEARING} BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Karnika Fuels & Pr. Commissioner of Income Tax- 2, Kolkata Commodities Pvt. Ltd. C/o RSVPC Aaykar Bhawan, & Company, 41 A, A.J.C Bose Vs. P-7 Chowringhee Sq., Kolkata-700 Road, Suite No. 613, 6th Fl., 069. Kolkata-700 017. PAN: AACCK8368C (Appellant/Department) (Respondent/Assessee Present for: Appellant by : Shri Vinod Kr. Jain, FCA (AR) Respondent by : Shri Manish Kanojia, Addl.CIT(DR) Date of Hearing : 08-02-2022 Dat…

M/S R.K. Jain Infra Projects P Ltd, Delhi vs. Pr Commissioner of Income Tax, Delhi-7, Delhi

The appeal of the assessee is allowed

ITA 823/DEL/2021[2015-16]Status: DisposedITAT Delhi30 Nov 2021AY 2015-16

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Shri T. Kipgen [CIT] – D. R
Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 823/Del/2021 (Assessment Year: 2015-16) M/s. R. K. Jain Infra Pr. CIT, Projects Pvt. Ltd., Vs. Delhi – 7, B–27, 2nd Floor, Near Jain New Delhi. Mandir, Radheypuri, Krishna Nagar, New Delhi – 110 051. PAN: AAGCR1240N (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A.; Department by: Shri T. Kipgen [CIT] – D. R.; Date of Hearing : 22/11/2021 Date of pronouncement : 30/11/2021 O R D E R PER AMIT SHUKLA, J. M. 1. This…

Tata Motors Ltd, Mumbai vs. DCIT Ltu 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 3425/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Mar 2021AY 2012-13
Section 115BSection 143(3)Section 2(47)Section 263Section 71

…l India Ltd., reported in 203 ITR 108. d) Decision of Hon‟ble Jurisdictional High Court in the case of CIT vs. Development Credit Bank Ltd., reported in 323 ITR 206. e) Decision of Hon‟ble Delhi High Court in the case of Vodafone Essar South Ltd., reported in 28 Taxmann.com 273. 3.7. It was specifically pointed out that the order passed by the ld. AO was not passed on incorrect assumption of fact or incorrect application of law on the impugned subject. It was also pointed out that provisions of Section 263 of the Act could not be invoked for “inadequate enquiry”. 3.8. We find that the ld. PCIT brushed aside all…

Vodafone India Limited, Mumbai vs. Principal Commissioner of Income Tax - 8, Mumbai

In the result, appeal of the assessee is allowed

ITA 3327/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Aug 2020AY 2011-12

Bench: Shri R.C. Sharma, Am & Shriramlal Negi, Jm Vodafone India Ltd., Principal Commissioner Of Income Peninsula Corporate Park, Tax-8, Vs. Ganpatrao Kadam Marg, Lower Room No. 611, Aayakar Bhavan, M.K. Parel, Mumbai-400013. Road, Mumbai, Maharastra, Pin- 400020. Pan: Aaach 5332 B Appellant) .. Respondent)

Section 143(3)Section 144C(13)Section 144C(5)Section 263Section 32(1)Section 35ASection 37

…ITA 3327/MUM/2018 Vodafone India Limited vs Pr. CIT, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C. SHARMA, AM & SHRIRAMLAL NEGI, JM Vodafone India Ltd., Principal Commissioner of Income Peninsula Corporate Park, Tax-8, Vs. Ganpatrao Kadam Marg, Lower Room No. 611, Aayakar Bhavan, M.K. Parel, Mumbai-400013. Road, Mumbai, Maharastra, PIN- 400020. PAN: AAACH 5332 B Appellant) .. Respondent) Assessee by Shri Salil Kapoor (AR) Revenue by Shri Parag Vyas (Special Counsel) (CIT-DR) Date of Hearing 03/03/2020 Date of Pronouncement 28/08/2020 आदेश / O R D E R PER R.C.SHARMA (A.M): This…

Dr. Vinod Bhandari, Indore vs. The DCIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…otton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading Co. v/s CIT, 263 ITR 437 (P&H) m. CIT v/s HARI Singh & Associates, 267 CTR 442 (Raj.) n. 335 ITR 83, CIT vs. Anil Kumar Sharma (Delhi), o. 341 ITR 537 (Delhi), CIT vs. Vikas Polymers p. 343 ITR 342,…

Dr. Vinod Bhandari, Indore vs. The ACIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…otton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading Co. v/s CIT, 263 ITR 437 (P&H) m. CIT v/s HARI Singh & Associates, 267 CTR 442 (Raj.) n. 335 ITR 83, CIT vs. Anil Kumar Sharma (Delhi), o. 341 ITR 537 (Delhi), CIT vs. Vikas Polymers p. 343 ITR 342,…

M/S. Bhandari Hospital and Research Centre, Indore vs. The Pr. CIT-1, Indore

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

…otton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) k. Hari Iron Trading Co. v/s CIT, 263 ITR 437 (P&H) l. CIT v/s HARI Singh & Associates, 267 CTR 442 (Raj.) m. 335 ITR 83, CIT vs. Anil Kumar Sharma (Delhi), m. 341 ITR 537 (Delhi), CIT vs. Vikas Polymers o. 343 ITR 342, CIT vs. Hero Auto Ltd. (Delhi H.C.), p. 111 ITR…

Shri Vinod Bhandari, Indore vs. The Pr.CIT-1, Indore

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…otton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading Co. v/s CIT, 263 ITR 437 (P&H) m. CIT v/s HARI Singh & Associates, 267 CTR 442 (Raj.) n. 335 ITR 83, CIT vs. Anil Kumar Sharma (Delhi), o. 341 ITR 537 (Delhi), CIT vs. Vikas Polymers p. 343 ITR 342,…

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.977 & 978/Mum./2019 (Assessment Year : 2013–14 & 2014–15) ACC Limited Cement House 121, M.K. Road ……………. Appellant Mumbai 400 020 PAN – AAACT1507C v/s Asstt. Commissioner of ……………. Respondent Income Tax (LTU)–1, Mumbai Assessee by : Shri Yogesh Thar a/w Shri Hardik Nirmal Revenue by : Shri Anadi Varma Date of Hearing – 03.09.2019 Date of Order – 28.11.2019 O R D E R PER BENCH Aforesaid appeals have been filed by the assessee challenging two separate ord…

Mahim Patran P. Ltd, New Delhi vs. Pr. CIT -2, Agra

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 195 & 196/Agr/2015 Assessment Years: 2010-11 & 2011-12 Mahim Patran Private Limited, vs. The Pr. Commissioner, Kripa/Ritambhara Building, Of Income-tax – 2, Tribhuvan Coplex, Ishwar Nagar, Agra. West, New Delhi. PAN-AABCM0886E (Respondent) (Appellant) Sh. Gaurav Bansal, CA & Appellant by Sh. R.C. Tomar, I.T.P. Respondent by Sh. Sunil Bajpai, CIT/DR Date of Hearing 19.08.2019 Date of Pronouncement 02.08.2019 ORDER Per Laliet Kumar, J.M.: Present appeals are…

M/S Debashu Services Pvt.Ltd, Nagpur vs. Dy Commissioner of Income Tax Circle-1, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 262/NAG/2017[2012-2013]Status: DisposedITAT Nagpur29 Mar 2019AY 2012-2013

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

M/S Debashu Services Pvt.Ltd, Nagpur vs. Dy Commissioner of Income Tax Circle-1, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 261/NAG/2017[2008-2009]Status: DisposedITAT Nagpur29 Mar 2019AY 2008-2009

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…