Devender Kumar Gupta v. PCIT

166 Taxmann.com 95High Court2024#7432 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 1961Section 153DSection 263Section 143(3)Section 153ASection 132Section 153CSection 139(1)

Issues it is cited on

section 115bbcanonymous donationlack of enquiryrevision under section 263inadequate enquiryrevision u/s 263corpus funddisallowance of interest expenditurecorpus donationsection 153dsection 263(1)erroneous and prejudicial

Judgments citing Devender Kumar Gupta v. PCIT

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9012/MUM/2025[2020-2021]Status: DisposedITAT Mumbai12 Mar 2026AY 2020-2021

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9011/MUM/2025[2019-2020]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-2020

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9010/MUM/2025[2017-2018]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-2018

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9009/MUM/2025[2016-2017]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-2017

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9008/MUM/2025[2015-2016]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9007/MUM/2025[2014-2015]Status: DisposedITAT Mumbai12 Mar 2026AY 2014-2015

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

HALDIRAM SNACKS PRIVATE LIMITED,HARYANA vs. PCIT (CENTRAL), DELHI-3, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3371/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2016-17] Haldiram Snacks Pvt. Ltd. Vs Pr. Cit (Central), Village- Kherki Daula, Delhi Delhi-3, Room No. Jaipur Highway Basai Road, 325, 3Rd Floor, Gurgaon, Haryana-122001. Jhandewalan Extn. Pan-Aaach0061R New Delhi-110055 Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv., Shri Deepanshu Kaushik, Adv & Ms. Ragani Handa, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12.12.2025

Section 139(1)Section 143(3)Section 148Section 148ASection 14ASection 153CSection 153DSection 263

…ITA No.3371/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17] Haldiram Snacks Pvt. Ltd. vs Pr. CIT (Central), Village- Kherki Daula, Delhi Delhi-3, Room No. Jaipur Highway Basai Road, 325, 3rd Floor, Gurgaon, Haryana-122001. Jhandewalan Extn. PAN-AAACH0061R New Delhi-110055 APPELLANT RESPONDENT Appellant by Shri Ajay Wadhwa, Adv., Shri Deepanshu Kaushik, Adv & Ms. Ragani Handa, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12.12.…

TARUN KUMAR SAHAY(HUF),DELHI vs. PCIT(CENTRAL)-3, DELHI

In the result, appeal of the assessee is allowed

ITA 3370/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2016-17] Tarun Kumar Sahay (Huf) Vs Pr. Cit (Central), 171, First Floor, Cycle Market, Delhi-3 Jhandewalan Extn., Delhi-110055. Pan-Aacht1105P Appellant Respondent Appellant By Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12 .12.2025

Section 132Section 139(1)Section 148Section 153CSection 153DSection 263

…ITA No.3370/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17] Tarun Kumar Sahay (HUF) vs Pr. CIT (Central), 171, First Floor, Cycle Market, Delhi-3 Jhandewalan Extn., Delhi-110055. PAN-AACHT1105P APPELLANT RESPONDENT Appellant by Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12 .12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated…

ALKA AGARWAL,DELHI vs. PCIT(CENTRAL)-3, DELHI

In the result, appeal of the assessee is allowed

ITA 3369/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2015-16] Alka Agarwal Vs Pr. Cit (Central), 56, Sfs Flats, Ashok Vihar, Delhi-3 Phase-Iv, Delhi-110052. Pan-Aajpa1281C Appellant Respondent Appellant By Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12.12.2025

Section 139(1)Section 148Section 153CSection 153DSection 263Section 69Section 69A

…ITA No.3369/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2015-16] Alka Agarwal vs Pr. CIT (Central), 56, SFS Flats, Ashok Vihar, Delhi-3 Phase-IV, Delhi-110052. PAN-AAJPA1281C APPELLANT RESPONDENT Appellant by Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 25.03.2025 of Ld. Pr. Co…

ADITYA GUPTA,NEW DELHI vs. PCIT (CENTRAL) - 1, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1503/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Aditya Gupta Pcit (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. Pan No.Amzpg2185M अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 153DSection 263Section 54F

…ITA No.1503/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम ADITYA GUPTA PCIT (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. PAN No.AMZPG2185M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, CA & Shri Parth Singhal, Adv. Shri Jitender Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncemen…

MEENAMANI GANGA BUILDER LLP ,PUNE vs. PCIT (CENTRAL), PUNE , PUNE

In the result, the appeal of the assessee is dismissed

ITA 1027/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20
Section 132Section 143(2)Section 153DSection 263Section 263(1)Section 68

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “A”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1027/PUN/2024\n Assessment Year : 2019-20\nMeenamani Ganga Builder LLP,\nSan Mahu Complex, Office N5,\nBund Garden Road,\nOpposite Poona Club,\nPune 411 001, Maharashtra\nPAN: AAUFM6455H\nVs. PCIT (Central),\nPune\nAppellant\nRespondent\nAppellant by\nRevenue by\nDate of hearing\nDate of pronouncement\n:\nShri Rajiv Thakkar\n:\nShri Amol Khairnar\n:\n28.01.2025\n:\n21.04.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, AC…

SHIVAM READYMIX PRIVATE LIMITED,NEEMUCH vs. THE PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 412/JPR/2024[2013-14]Status: DisposedITAT Jaipur12 Nov 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Ms. Alka Gautam (CIT)
Section 143(3)Section 153ASection 153DSection 263Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 412/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shivam Readymix Private Limited The PCIT (Central), Vs. 25, Jawahar Nagar, Kamal Chowk, Jaipur. Meemuch-458441, Madhya Pradesh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMCS9840B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal…

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1620/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…आयकर अपीलीय अिधकरण ‘ए’’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’s Institute of Science and Vs. The Principal Commissioner of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [PAN: AAHTS 9943B] आयकरअपील सं./ ITA No.1620 /Chny/2024 (िनधा"रणवष"…

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1619/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…आयकर अपीलीय अिधकरण ‘ए’’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’s Institute of Science and Vs. The Principal Commissioner of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [PAN: AAHTS 9943B] आयकरअपील सं./ ITA No.1620 /Chny/2024 (िनधा"रणवष"…

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1618/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…2 ITA Nos.1618 to 1620/Chny/2024 St. Joseph's Educational Trust has filed an appeal for assessment year 2020-2021 against order dated 31.03.2024 of Id. Principal Commissioner of Income Tax, Central, Chennai-1. Since the issues are common in all these appeals, they are heard together and are disposed of by this common order. For the sake of brevity we take up St. Joseph's Institute of Science and Technology Trust appeal in ITA No.1618/Chny/2024 for assessment year 2018-2019 as lead case. Our decision on this issue will equally apply to appeal Nos. 1619 & 1620/Chny/2024 for assessment years 2020-2021 also. 2. Sans…