Which sections of the Income Tax Act does Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar come up under?

It is most often cited in judgments turning on Section 143(3), Section 143(1), Section 250, Section 139(1), Section 142(1), Section 143(2).

Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar

Q: How many judgments cite Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar?

36 judgments on BharatTax cite Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar (30 Taxmann 133), spanning 2019 to 2025.

30 Taxmann 133High Court1987#3313 most cited

What is Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar authority for?

When an assessee is pursuing other legal remedies, the time spent in those proceedings should be considered when determining if there was sufficient cause for filing an appeal late. This is because the appeal is against an order that may have been issued significantly earlier.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar · condonation of delay · sufficient cause · other remedies · time taken in proceedings · filing appeal late · Madras High Court

Sections most often in play

Section 143(3)Section 143(1)Section 250 Section 139(1)Section 142(1)Section 143(2)Section 234A Section 271(1)(c)

Issues it is cited on

section 8d(2)(ii)ready for use section 35(1)(i)section 35(1)(iv)section 35(1)(ii)section 142(3)r&d expenditure section 35(1)section 8o section 51 section 244 weighted deduction

Judgments citing Commissioner of Income-tax v. K.S.P.Shanmugavel Nadar

SASALU NAGARAJU SATHEESH,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(3), BANGALORE

ITA 519/BANG/2025[2012-13]Status: DisposedITAT Bangalore16 Sept 2025AY 2012-13

Section 250Section 5

…lay of 1,331 days i.e. 3 Years, 8 Months\nand 22 days in filing the appeal by the assessee.\n\n12. The appellant places reliance on the decision of the Hon'ble High Court of\nMadras in the case of Commissioner of Income-tax Vs. K.S.P.Shanmugavel\nNadar (1987) 30 Taxmann 133 (Madras).\n\n13. The appellant places reliance on the decision of the Hon'ble Tribunal in the case\nof M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017\ndated 25.06.2018.\n\n14. The appellant places reliance on the decision of the Hon'ble High Court of\nBombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of…

MYSORE RACE CLUB LIMITED,MYSORE vs. ACIT, CIRCLE-2(1), MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 695/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Sept 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Tharun Kothari, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 250Section 271(1)(c)Section 40Section 40A(3)

…the delay of 1,331 days i.e. 3 Years, 8 Months and 22 days in filing the appeal by the assessee. 16. The appellant places reliance on the decision of the Hon’ble High Court of Madras in the case of Commissioner of Income-tax Vs. K.S.P.Shanmugavel Nadar (1987) 30 Taxmann 133 (Madras). 17. The appellant places reliance on the decision of the Hon’ble Tribunal in the case of M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017 dated 25.06.2018. 18. The appellant places reliance on the decision of the Hon’ble High Court of Bombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of Income-t…

MYSORE RACE CLUB LIMITED ,MYSORE vs. ACIT, CIRCLE-2, , MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 694/BANG/2025[2014-15]Status: DisposedITAT Bangalore11 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Tharun Kothari, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 250Section 271(1)(c)Section 40Section 40A(3)

CHOURASIAINFRATECH PVT LTD., ,BENGALURU vs. DCIT, CIRCLE-2(1)(1), BENGALURU

In the result, the appeal is treated as allowed for statistical purposes

ITA 317/BANG/2025[2015-16]Status: DisposedITAT Bangalore14 Aug 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year: 2015-16

For Appellant: Shri Y Pranay Sharma, AdvocateFor Respondent: Shri Balusamy N, JCIT

Section 133(6)Section 143(2)Section 144Section 246ASection 250Section 253(3)

…the delay of 1,331 days i.e. 3 Years, 8 Months and 22 days in filing the appeal by the assessee. 19. The Appellant places reliance on the decision of the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. K.S.P. ShanmugavelNadar (1987) 30 Taxmann 133 (Madras). The Hon'ble High Court observed that ".... Since in this case, the assessee has been prosecuting other remedies, the time taken by those proceedings should naturally be taken while determining the question whether the assessee had sufficient cause for not presenting the appeal in time. Therefore, the learned Counsel for the revenue m…

PREM PRAKASH GUPTA ,BANGALORE vs. ITO, WARD-6(2)(2), BANGALORE

Appeal of the assessee stands dismissed as not admitted

ITA 53/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year: 2017-18

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue

Section 143(2)Section 143(3)Section 234ASection 250Section 69A

…the delay of 1,331 days i.e. 3 Years, 8 Months and 22 days in filing the appeal by the assessee. 13. The appellant places reliance on the decision of the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. K.S.P.Shanmugavel Nadar (1987) 30 Taxmann 133 (Madras). 14. The appellant places reliance on the decision of the Hon'ble Tribunal in the case of M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017 dated 25.06.2018. 15. The appellant places reliance on the decision of the Hon'ble High Court of Bombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of Income-t…

SEA FACE PARK CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. ASST. DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 5417/MUM/2024[2021-2022]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-2022

Bench: Smt Beena Pillaiassessment Year: 2021-22 Sea Face Park Co. Ito Ward 19(3)(1) Operative Housing Piramal Chambers Society Limited Mumbai- 400012. 50, Bhulabhai Desai Vs. Road, Maharashtra- 400026. Pan: Aaaas3577R Appellant : Respondent

For Appellant: RespondentFor Respondent: Ms. Kavitha Kaushik, Sr. D.R

Section 139(1)Section 143(1)Section 80P(2)Section 80P(2)(d)

…of this Tribunal in the case of Smt. Shakuntala Hegde, Legal Heir of Mr. Ramakrishna Hegde Vs. ACIT, in ITA No. 2785/Bang/2004 order dated 25/04/2006 c) Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. K.S.P.Shanmugavel Nadar (1987) 30 Taxmann 133 (Madras). d) Hon'ble Tribunal in the case of M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017 dated 25.06.2018. e) Hon'ble High Court of Bombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of Income-tax-10(1) in ITA No.102 of 2018 dated 11.02.2022. f) Hon'ble Apex Court in the case of Collector, Land Acquis…

SANTOSH MORE,MUMBAI vs. INCOME TAX OFFICER 20(3)(1) MUMBAI, PIRAMAL CHAMBERS, LALBAUG

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 3203/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-18

Bench: Smt Beena Pillai & Smt Renu Jauhriassessment Year: 2017-18 Santosh More Income Tax Officer Room No.6/14, Hirji 20(3)(1) Bhojraj Chawl, Room No. 621, Kalachowki S.O., 6Th Floor, Ambi Khalasa, Vs. Piramal Chambers, Mumbai-400033. Lalbaug, Pan:Aotpm3679Q Mumbai- 400012. (Appellant) (Respondent)

For Appellant: Shri Rayan SaldanhaFor Respondent: Ms. Usha Gaikwad, Sr. A.R

Section 69A

UDAYA SOUHARDA CREDIT CO-OPERATIVE ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(1)(1), BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1535/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Oct 2024AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 801

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2019-20 Udaya Souharda Credit Vs. The Income Tax Officer, Co-operative, Ward 5(1)(1), No.29/11, 1st Main Road, Bangalore. Mount Joy Road, Hanumanthanagar, Bangalore – 560 019. PAN : AAAAU 0472H APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.10.2024 Date of Pronouncement : 28.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member Thi…

NARAYANAPPA GOVINDARAJU,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (1)(3) BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1279/BANG/2024[2013-14]Status: DisposedITAT Bangalore22 Oct 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri Ravindra Hegde, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 132Section 139(1)Section 153C

…` IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2013-14 Narayanappa Govindaraju, Vs. The Deputy Commissioner No.101, Divyasree Residency, of Income Tax, H.D. Devegowda Road, Circle (1)(3), R.T. Nagara, Bangalore. Bangalore – 560 032. PAN: AALPG 1717H APPELLANT RESPONDENT Appellant by : Shri Ravindra Hegde, CA Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 26.09.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This a…

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos.242 & 249/Del/2024 (Assessment Year: 2013-14) PME Power Projects India Ltd, Vs. DCIT, 303, South Delhi House-12, Circle-19(1) & (2), Community Centre, Zamradpur, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACP1698Q Assessee by : Shri Gaurav Jain, Adv Ms. Bharti Sharma, Adv Revenue by: Shri Rajesh Dhanesta, Sr. DR Date of Hearing 10/10/2024 Date of pronouncement 16/10/2024 O R D E R PER BENCH 1. These appeals in ITA No.242/Del/2024 and 249/Del/2024 for AY 201…

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1387/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR

Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

…of this Tribunal in the case of Smt. Shakuntala Hegde, Legal Heir of Mr. Ramakrishna Hegde Vs. ACIT, in ITA No. 2785/Bang/2004 order dated 25/04/2006 c) Hon'ble High Court of Madras in the case of Commissioner of Income- tax Vs. K.S.P.Shanmugavel Nadar (1987) 30 Taxmann 133 (Madras). d) Hon'ble Tribunal in the case of M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017 dated 25.06.2018. e) Hon'ble High Court of Bombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of Income-tax-10(1) in ITA No.102 of 2018 dated 11.02.2022. f) Hon'ble Apex Court in the case of Collector, Land Acquis…

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1386/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Aug 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR

Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

…of this Tribunal in the case of Smt. Shakuntala Hegde, Legal Heir of Mr. Ramakrishna Hegde Vs. ACIT, in ITA No. 2785/Bang/2004 order dated 25/04/2006 c) Hon'ble High Court of Madras in the case of Commissioner of Income- tax Vs. K.S.P.Shanmugavel Nadar (1987) 30 Taxmann 133 (Madras). d) Hon'ble Tribunal in the case of M/s. Midas Polymer Compounds Pvt Ltd Vs. ACIT in ITA No.288/Coch/2017 dated 25.06.2018. e) Hon'ble High Court of Bombay in the case of Anatek Services Pvt Ltd Vs. Asst.Commissioner of Income-tax-10(1) in ITA No.102 of 2018 dated 11.02.2022. f) Hon'ble Apex Court in the case of Collector, Land Acquis…

SHRI. BASAVESWAR CREDIT CO-OP SOCIETY LIMITED ,HUNDUND vs. INCOME TAX OFFICER, WARD-1 & TPS, , BAGALKOT

In the result, the appeal of the assessee is dismissed as not maintainable

ITA 673/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Aug 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: Shri Ravishankar, S.V., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139(4)Section 143(1)Section 154Section 234ASection 250Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2015-16 Shri Basaveshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Raichur Road, Bagalkot. Hungund – 587 118. PAN : AACAS 5116L APPELLANT RESPONDENT Appellant by : Shri Ravishankar, S.V., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.07.2024 Date of Pronouncement : 16.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the…

MANISH JEETMAL AMBANI,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(3), BANGALORE

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 810/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Tamil Selvam .S, Addl. CIT

Section 270ASection 51

…f Smt. Shakuntala Hegde, Legal Heir of Mr. Ramakrishna Hegde vs. ACIT in ITA No. 2785/Bang/2004 by order dated 25.04.2006 6. The Ld.AR placed reliance on the decision of Hon’ble Madras High Court in case of CIT vs. K.S.P. Shanmugavel Nadar reported in (1987) 30 Taxmann 133 (Madras) and decision of Cochin Bench of this Tribunal in case of M/s. Midas Polymer Compounds Pvt. Ltd. vs. ACIT in ITA No. 288/Coch/2017 by order dated 25.06.2018. 7. He submitted that, there was a reasonable cause due to which the delay may not be attributed to the assessee and the appeals may be heard on merits. 8. On the contrary, the Ld…

MANISH JEETMAL AMBANI,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(3), BENGALURU

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 809/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Tamil Selvam .S, Addl. CIT

Section 270ASection 51

YASHODA PUTTARAJU JAYANTHKUMAR ,MYSORE vs. INCOME TAX OFFICER, WARD-1(1) , MYSORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 830/BANG/2024[2016-17]Status: DisposedITAT Bangalore28 Jun 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri Tharun Kothari, CAFor Respondent: Standing Counsel for Department

Section 139(4)Section 143(1)Section 234Section 249(3)

….  Coordinate Bench of this Tribunal in case of Smt. Shakuntala Hegde, Legal Heir of Mr. Ramakrishna Hegde vs. ACIT in ITA No. 2785/Bang/2004 by order dated 25.04.2006  Hon’ble Madras High Court in case of CIT vs. K.S.P. Shanmugavel Nadar reported in (1987) 30 Taxmann 133 (Madras)  Hon’ble Cochin Tribunal in case of M/s. Midas Polymer Compounds Pvt. Ltd. vs. ACIT in ITA No. 288/Coch/2017 by order dated 25.06.2018  Hon’ble Bombay High Court in case of Anatek Services Pvt. Ltd. vs. ACIT in ITA No. 102 of 2018 dated 11.02.2022 3.2 He submitted that, the assessee had filed condonation petition which was not allo…

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 694/BANG/2023[2015-16]Status: DisposedITAT Bangalore08 Apr 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V

Section 12ASection 142(1)Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 693 & 694/Bang/2023 Assessment Years : 2014-15 & 2015-16 M/s. UBMC Trust Association, The Income Tax U.B.M.C Trust Officer, Association of South Exemptions Kanara & Coorg, Ward – 1, Udupi, Mangalore. Vs. Karnataka – 576 101. PAN: AAATU1814G APPELLANT RESPONDENT : Shri Ravi Shankar .S.V, Assessee by Advocate Revenue by : Dr. Nischal .B Addl. CIT (DR) Date of Hearing : 24-01-2024 Date of Pronouncement : 08-04-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Presen…

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 693/BANG/2023[2014-15]Status: DisposedITAT Bangalore08 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V

Section 12ASection 142(1)Section 234ASection 250

GNANA SHALE SOUHARDHA CO-OPERATIVE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-6, BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 887/BANG/2022[2015-16]Status: DisposedITAT Bangalore02 Nov 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.S.V.Ravishankar, AdvocateFor Respondent: Ms.Susan D George, CIT –DR

Section 143(3)Section 263Section 63

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.887/Bang/2022 : Asst.Year 2015-2016 M/s.Gnana Shale Souhardha Co- The Principal Commissioner of Income-tax, Bangalore – 6. operative Limited v. 147/3, Laxmi Nivasa Sanjay Nagar Main Road Sanjaynagar Bangalore – 560 094. PAN : AABAG063P. (Appellant) (Respondent) Appellant by : Sri.S.V.Ravishankar, Advocate Respondent by : Ms.Susan D George, CIT –DR Date of Pronouncement : 02.11.2022 Date of Hearing : 01.11.2022 O R D E R Per George George K, JM : This appeal at the instance of…

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