DCIT v. Repco Home Finance Pvt. Ltd.

183 ITD 782Income Tax Appellate Tribunal2020#979 most cited
110

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

DCIT v. Repco Home Finance Pvt. Ltd. · section 143(1)(a)(iv) · section 36(1)(va) · section 43B · employee contribution PF ESI · due date deposit · disallowance employee welfare contributions · automated adjustment section 143(1)(a)

Also reported as

117 Taxmann.com 233

Issues it is cited on

section 143(1)(a)(iv)section 2(24)(x)section 2(24)section 143(1)(a)section 36(1)(va)section 43bsection 28section 36(1)section 43section 36salarysection 139(1)

Judgments citing DCIT v. Repco Home Finance Pvt. Ltd.

Ashirwad Food and Beverages, Bhind vs. J.A.O., DCIT/ACIT., Circle-1(1), Gwalior

In the result all the appeals filed by the

ITA 120/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Ashirwad Food and Beverages, Bhind vs. J.A.O., DCIT/ACIT, Circle-1(1), Gwalior

In the result all the appeals filed by the

ITA 119/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Prem Vehicles Pvt. Ltd., Agra vs. J.A.O., Ward-2(1)(5), Agra

In the result all the appeals filed by the

ITA 118/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Prem Auto Enterprises, Agra vs. J.A.O., Dy.CIT., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 117/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

DCIT/ACIT Circle 2(1), Gwalior vs. Banmore Foam Private Limited, Gwalior

In the result all the appeals filed by the

ITA 9/AGR/2022[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Banmore Foam Private Limited, Gwalior vs. DCIT/ACIT, Gwalior

In the result all the appeals filed by the

ITA 8/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Guide Foot Wear Co., Agra vs. J.A.O, C-1(1)(1), Agra

In the result all the appeals filed by the

ITA 2/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Technocare Engineers, Jhansi vs. J.O. Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 12/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Suresh Chand Agrawal, Mathura vs. Dy.C.I.T., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 11/AGR/2022[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

M/S C.D. International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 99/AGR/2021[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

M/S C.D.International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 98/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

M/S Classic Traders, Agra vs. Jurisdictional Assessing Officer Ward-2(1)(1), Agra

In the result all the appeals filed by the

ITA 97/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Satish Prakash Agarwal, Agra vs. DCIT, CPC, Bangalore

In the result all the appeals filed by the

ITA 95/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…hers (58) >Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021. >Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-C henna i. >Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417. >Order of ITAT, Delhi in the cas…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…4.2021.  Order of the ITAT, Agra in the case of Mahadev Cold Storage vs. Jurisdiction Assessing Officer vide I.T.A. Nos. 20 & 21/Agra/2021 dated 14.06.2021.  Order of the ITAT, Chennai in the case of DCIT vs. Repco Home Finance Pvt. Ltd., reported in [2020] 183 ITD 782 ITAT-Chennai.  Order of ITAT in the case of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

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

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Udvasit Berojgar Sahakari v. Exemption Ward, Allahabad Shram Samvida Samiti Ltd., U.P. 211001 Khadia, Yogichaura, Shaktinagar, Sonbhadra-231222 PAN-AAATU1540K (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 15.03.2022 Date of pronouncement: 16.03.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 27.10.2021 of CIT(A)-National Faceless Appeal Centre, Delhi fo…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Ernakulam

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…

The DCIT, Kochi vs. M/S.Sfo Technologies P. Ltd, Aluva

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma
Section 143(3)Section 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri Ramit Kochar, AM ITA No. A.Y. Appellant Respondent 400/Coch/2020 2010-11 M/s.SFO Technologies Pvt. Ltd., Deputy Commissioner 401/Coch/2020 2012-13 XIX/346, Stone House, of Income Tax, Corporate Circle-2(1), Aluva, 402/Coch/2020 2013-14 Ernakulam-683101 3rd Floor, C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.0…