Commissioner of Customs v. Dilip Kumar & Co.

95 Taxmann.com 327Supreme Court of India2018#931 most cited

What is Commissioner of Customs v. Dilip Kumar & Co. authority for?

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Commissioner of Customs v. Dilip Kumar & Co. · 95 Taxmann.com 327 · strict interpretation exemption · exemption notification · burden of proof assessee · ambiguity favouring revenue · Section 11 · Section 80P · tax exemption interpretation · benefit of doubt revenue

Sections most often in play

Section 143(3)Section 139(1)Section 143(1)Section 11Section 80P(2)(a)(i)Section 144BSection 56Section 80P(2)(d)
Read the full judgment

Issues it is cited on

section 80ia(13)section 11(2)(a)section 80ia(4)(i)section 10b(8)section 33bsection 250ofsection 43(b)section 10(20a)section 3(b)section 80ib(10)preliminary expensessection 12aa(3)

Judgments citing Commissioner of Customs v. Dilip Kumar & Co.

Shri Sachin Kapur, Jalandhar vs. Income Tax Officer Ward 3 (2), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 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.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

M/S. Ramco Engg Works, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 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.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

…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. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

…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. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…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.192/Asr/2022 Assessment Year: 2018-19 Navodaya Times Private Ltd. Vs. Dy. Commissioner of Civil Lines, Jalandhar, Punjab. Income Tax, Circle-1, [PAN: AAECN9393A] Jalandhar. (Respondent) (Appellant) Appellant by Sh. Sandeep Vijh, CA Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissione…

Bharath Industrial Corporation, Bangalore vs. ACIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1046/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Jan 2023AY 2019-20
For Appellant: Shri AbhijeetFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1046/Bang/2022) Assessment Year: 2019-20 Bharath Industrial Corporation Asst. Director of Income Tax , No. 48/D, 156/2, 5th CPC, Main Road, Prakash Nagar, Bangalore Banglore , Vs. 560 021 PAN No. AABFB2718B APPELLANT RESPONDENT Appellant by : Shri Abhijeet Respondent by : Shri Ganesh R Ghale, Standing Counsel (DR.) Date of Hearing : 20.12.2022 Date of Pronouncement : 10.01.2023 O R D E R 1. The brief facts of the case are that the assessee filed return of income on 31.10.2019 declaring income from…

Mahaveer Bulk Carriers, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1000/BANG/2022[2019-20]Status: DisposedITAT Bangalore06 Jan 2023AY 2019-20
For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1000/Bang/2022) Assessment Year: 2019-20 MAHAVEER BULK CARRIERS Asst. Director of Income Tax , 207, III Floor, Elegance CPC, Royalle, II A Cross, Sindhi Bangalore Colony, Vs. J.C. Road Banglore , 560002 PAN No. AAJFM4868P APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R Ghale, Standing Counsel (DR.) Date of Hearing : 20.12.2022 Date of Pronouncement : 06.01.2023 O R D E R 1. The brief facts of the case are that the assessee filed return of income on 31.10.2019 declaring income…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 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.54/Asr/2022 Assessment Year: 2018-19 Royal Furnishers Residency Vs. CIT(A), Road, Jammu. Jammu. [PAN: AAGFR8701H] (Respondent) (Appellant) Appellant by None Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals),NFAC, Delhi, [in brevity the ‘CIT (A)’] beari…

Income-Tax Officer, Ward - 8(2), Pune vs. Jagtap Patil Promoters & Builders, Pune

In the result, appeal of the Revenue is Allowed

ITA 35/PUN/2018[2014-15]Status: DisposedITAT Pune24 Nov 2022AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.35/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. Pan: Aagfj 0403 N Appellant/ Assessee Respondent / Revenue Assessee By Shri Suniol Ganoo – Ar Revenue By Shri M.M.Chate – Dr Date Of Hearing 29/08/2022 Date Of Pronouncement 24/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue I.E. Income Tax Officer, Ward-8(2), Pune For The A.Y. 2014-15 Against The Order Of The Ld.Cit(A)- 6, Pune Dated 04.10.2017 Emanating From The Assessment Order Dated 30/12/2016 Passed By The Ito Ward 8(2) Pune U/S 143(3) Of The Income Tax Act. The Grounds Of Appeal Are As Under: “1. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Not Appreciating That It Was Only After Scrutiny Proceedings Started That The Assessee Paid The Mat. Thus By Filing Nil Return & Not Claiming Deduction U/S 80Ib(10) The Assessee Was Trying To Evade Payment Of Taxes. The Claim Of The Assessee That Filing Of Nil Return Was Clerical Error Does Not Hold Ground? 2. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Is Justified In Not Appreciating The Ratio Laid

Section 143(3)Section 271(1)(b)Section 80ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.35/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. PAN: AAGFJ 0403 N Appellant/ Assessee Respondent / Revenue Assessee by Shri Suniol Ganoo – AR Revenue by Shri M.M.Chate – DR Date of hearing 29/08/2022 Date of pronouncement 24/11/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is…

Vinod Kumar Tandon, Allahabad vs. DCIT(CPC), Begaluru

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH (HEARD BY D.B.), ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vinod Kumar Tandon, v. Deputy Commissioner of 31, Ashok Nagar, Allahabad, U.P. Income Tax, Centralized PAN-ACOPT2027L Processing Centre, Bengaluru (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 21.11.2022 Date of pronouncement: 22.11.2022 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 3rd August, 2022 of CIT(A)(…

ACIT Cent. Cir 3(3), Mumbai vs. M/S. Aym Syntex Ltd, Mumbai

ITA 2550/MUM/2021[2014-15]Status: DisposedITAT Mumbai29 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 Asst. Cit Cc-3(3), Central Range-3, M/S Aym Syntex Ltd., Room No. 1923, 19Th Floor, Air India 9Th Floor Trade World, Senapati Building, Nariman Point, Vs. Bapat Marg, Kmala Mills Mumbai-400021. Compound, Lower Parel, Mumbai-400011. Pan No. Aaacw 0489 L Appellant Respondent

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. PAN No. AAACW 0489 L Appellant Respondent Assessment Year: 2014-15 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs.…

ACIT- CC -3, Mumbai vs. Aym Syntex Ltd., Mumbai

ITA 2549/MUM/2021[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 Asst. Cit Cc-3(3), Central Range-3, M/S Aym Syntex Ltd., Room No. 1923, 19Th Floor, Air India 9Th Floor Trade World, Senapati Building, Nariman Point, Vs. Bapat Marg, Kmala Mills Mumbai-400021. Compound, Lower Parel, Mumbai-400011. Pan No. Aaacw 0489 L Appellant Respondent

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. PAN No. AAACW 0489 L Appellant Respondent Assessment Year: 2014-15 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs.…

Aym Syntex Ltd. (Formerly Known As M/S. Welspun Syntex Ltd.), Mumbai vs. DCIT- CC- 3(4), Mumbai

ITA 2342/MUM/2021[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 Asst. Cit Cc-3(3), Central Range-3, M/S Aym Syntex Ltd., Room No. 1923, 19Th Floor, Air India 9Th Floor Trade World, Senapati Building, Nariman Point, Vs. Bapat Marg, Kmala Mills Mumbai-400021. Compound, Lower Parel, Mumbai-400011. Pan No. Aaacw 0489 L Appellant Respondent

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. PAN No. AAACW 0489 L Appellant Respondent Assessment Year: 2014-15 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs.…

M/S. Aym Syntex Ltd (Formerly Known As M/S. Welspun Syntex Ltd, Mumbai vs. DCIT -Cent Cir-3(4), Mumbai

ITA 2341/MUM/2021[2014-15]Status: DisposedITAT Mumbai29 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 Asst. Cit Cc-3(3), Central Range-3, M/S Aym Syntex Ltd., Room No. 1923, 19Th Floor, Air India 9Th Floor Trade World, Senapati Building, Nariman Point, Vs. Bapat Marg, Kmala Mills Mumbai-400021. Compound, Lower Parel, Mumbai-400011. Pan No. Aaacw 0489 L Appellant Respondent

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. PAN No. AAACW 0489 L Appellant Respondent Assessment Year: 2014-15 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs.…

Aym Syntex Ltd.(Formerly Known As M/S. Welspun Syntex Ltd.), Mumbai vs. DCIT- CC- 3(3), Mumbai

ITA 2340/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 M/S Aym Syntex Ltd. (Formerly Dcit-Central Circel-3(3), Known As M/S Welspun Syntex Ltd.), Air India Building Nariman 9Th Floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. Pan No. Aaacw 0489 L Appellant Respondent Assessment Year: 2014-15 Asst. Cit Cc-3(3), Central Range-3, M/S Aym Syntex Ltd., Room No. 1923, 19Th Floor, Air India 9Th Floor Trade World, Senapati Building, Nariman Point, Vs. Bapat Marg, Kmala Mills Mumbai-400021. Compound, Lower Parel, Mumbai-400011. Pan No. Aaacw 0489 L Appellant Respondent

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs. Point, Senapati Bapat Marg, Lower Parel, Mumbai-400021. Mumbai-400013. PAN No. AAACW 0489 L Appellant Respondent Assessment Year: 2014-15 M/s AYM Syntex Ltd. (formerly DCIT-Central Circel-3(3), known as M/s Welspun Syntex Ltd.), Air India Building Nariman 9th floor, B Wing, Trade World, Vs.…

Kamakhya Fresh Foods Ltd., Ghazipur vs. Dy. CIT, Circle - 03, Varanasi

In the result, the appeal filed by the assesseein

ITA 113/VNS/2019[1998-1999]Status: DisposedITAT Varanasi19 Apr 2022AY 1998-1999

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner Of Ltd., V. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 Pan: Aacck 2212P (Appellant) (Respondent)

For Appellant: ShriSubhash Chand And ShriAshutoshBhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(2)Section 144Section 254Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner of Ltd., v. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 PAN: AACCK 2212P (Appellant) (Respondent) Appellant by: ShriSubhash Chand And ShriAshutoshBhardwaj, Advocate(s) Respondent by: Shri A.K. Singh, Sr. DR Date of hearing: 18.04.2022 Date of pronouncement: 20.04.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, bein…

Smt. S.M.Shoba, Bengaluru vs. Income Tax Officer, Ward - 7(2)(1), Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 1955/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Mar 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 Smt. S.M. Shoba, No. 1489, First Floor, The Income Tax 40Th Cross, 4Th T Block, Officer, Jayanagar, Ward 7 (2)(1), Bangalore – 560 041. Bangalore. Vs. Pan: Cxkps1454H Appellant Respondent Assessee By : Shri Ramasubramanian, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 09-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Order Dated 05.07.2019 Passed By The Ld.Cit(A)-7, Bangalore For Assessment Year 2016-17 On Following Grounds Of Appeal. “1. That The Order Of The Learned Commissioner Of Income- Tax (Appeals) In So Far It Is Prejudicial To The Interests Of The Appellant Is Bad & Erroneous In Law & Against The Facts & Circumstances Of The Case. 2. That The Learned Commissioner Of Income-Tax (Appeals) Erred In Law & On Facts In Denying The Cost Of The Land For Claiming Exemption U/S. 54F Of The Act On The Ground That Such Land Was Purchased Four Years Prior To The Date Of Sale Of Original Asset. 3. That The Learned Commissioner Of Income Tax (Appeals) Erred In Law & On Facts In Making An Enhancing The Assessment By Making A Of Disallowance From Rs.

For Appellant: Shri Ramasubramanian, CA
Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Smt. S.M. Shoba, No. 1489, First Floor, The Income Tax 40th Cross, 4th T Block, Officer, Jayanagar, Ward 7 (2)(1), Bangalore – 560 041. Bangalore. Vs. PAN: CXKPS1454H APPELLANT RESPONDENT Assessee by : Shri Ramasubramanian, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 09-02-2022 Date of Pronouncement : 30-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against the order date…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 188/HYD/2018[2011-12]Status: DisposedITAT Hyderabad28 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 187/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…