Commissioner of Income-tax v. ANZ Information Technology (P.) Ltd.

189 Taxmann 391High Court2010#19724 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(1)(a)Section 234BSection 234CSection 36(1)(va)Section 143(1)(a)(iv)

Issues it is cited on

section 43bsection 43section 36section 139section 13indiatotal incomebusinessinterest

Judgments citing Commissioner of Income-tax v. ANZ Information Technology (P.) Ltd.

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri
Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

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

ITA 544/BANG/2022[2019-20]Status: DisposedITAT Bangalore03 Aug 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 543 & 544/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Bellur Hiriyaniah Sridhar Murthy, The Income Tax No. 65, East Anjaneya Officer, Temple Street, Ward 5 (2)(1), Basavanagudi, Bangalore. Bangalore – 560 004. Vs. PAN: AIZPS3972L APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K, JCIT Revenue by DR ITAT Date of Hearing : 03-08-2022 Date of Pronouncement : 03-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assessee has…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

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

ITA 543/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 543 & 544/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Bellur Hiriyaniah Sridhar Murthy, The Income Tax No. 65, East Anjaneya Officer, Temple Street, Ward 5 (2)(1), Basavanagudi, Bangalore. Bangalore – 560 004. Vs. PAN: AIZPS3972L APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K, JCIT Revenue by DR ITAT Date of Hearing : 03-08-2022 Date of Pronouncement : 03-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assessee has…

Commissioner of Income-tax v. ANZ Information Technology (P.) Ltd. (189 Taxmann 391) — Cited in 4 Judgments | BharatTax