Director of State Lotteries Assam v. ACIT

238 ITR 1High Court1999#15452 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing Director of State Lotteries Assam v. ACIT

DY.CIT -5(2)(1) , MUMBAI vs. M/S. KEC INTERNATIONAL LTD, MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1883/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. Commissioner of Income KEC International Ltd. Tax 463, RPG House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AACCK5599H Dy. Commissioner of Income KEC International Ltd. Tax 463, RPG House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. road, Mumbai-400 020 (Appellant) (Respondent) Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Akhtar…

KEC INTERNATIONAL LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1852/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. Commissioner of Income KEC International Ltd. Tax 463, RPG House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AACCK5599H Dy. Commissioner of Income KEC International Ltd. Tax 463, RPG House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. road, Mumbai-400 020 (Appellant) (Respondent) Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Akhtar…

DCIT 5(2)(1), MUMBAI vs. KEC INTERNATIONAL LTD., MUMBAI

In the result, the appeal is partly allowed

ITA 6447/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Mar 2021AY 2011-12

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan ()

For Appellant: Shri Anuj Kisnadwala, ARFor Respondent: Shri Sushil Kumar Mishra, DR
Section 115Section 115JSection 143Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) IT(TP)A No. 6447/MUM/2016 Assessment Year: 2011-12 Dy. Commissioner of Income M/s KEC International Ltd., Tax, Circle – 5(2)(1), 463, CEAT Mahal, Room No. 571, Aayakar Vs. Dr Anne Besant Road, Bhavan, M.K. Road, Worli, Mumbai - 400020 Mumbai - 400030 PAN No. AACCK 5599 H Appellant Respondent Revenue by : Shri Sushil Kumar Mishra, DR Assessee by : Shri Anuj Kisnadwala, AR Date of Hearing : 21/01/2021 Date of pronouncement : 23/03/2021 ORDER PER N.K. PRADHAN, A.M…

KEC INTERNATIONAL LTD.,MUMBAI vs. DCIT 5(1)(1), MUMBAI

Appeal stands partly allowed

ITA 17/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Sept 2020AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Kec International Ltd. Dcit-5(1)(1) बनाम/ 463, Ceat Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.115/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-5(1)(1) Kec International Ltd. बनाम/ Room No.568 463, Ceat Mahal Aaykar Bhavan, M.K. Road Dr. Annie Besant Road, Vs. Mumbai-400 020. Worli, Mumbai-400 030. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: S/Shri Vijay Mehta and AnujFor Respondent: S/Shri Akhtar Husain Ansari & Shri
Section 143(3)Section 92Section 92C

…Assessment Year :2012-13 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी अमरजीत िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) KEC International Ltd. DCIT-5(1)(1) बनाम/ 463, CEAT Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCK-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअप…

DCIT 5(2)(1), MUMBAI vs. KEC INTERNATIONAL LTD., MUMBAI

Appeal stands partly allowed

ITA 115/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Sept 2020AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Kec International Ltd. Dcit-5(1)(1) बनाम/ 463, Ceat Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.115/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-5(1)(1) Kec International Ltd. बनाम/ Room No.568 463, Ceat Mahal Aaykar Bhavan, M.K. Road Dr. Annie Besant Road, Vs. Mumbai-400 020. Worli, Mumbai-400 030. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacck-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: S/Shri Vijay Mehta and AnujFor Respondent: S/Shri Akhtar Husain Ansari & Shri
Section 143(3)Section 92Section 92C

…Assessment Year :2012-13 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय "ी अमरजीत िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.17/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) KEC International Ltd. DCIT-5(1)(1) बनाम/ 463, CEAT Mahal Room No.568 Dr. Annie Besant Road, Worli Aaykar Bhavan, M.K. Road Vs. Mumbai-400 030. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCK-5599-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअप…

SHRI.RAJMOHAN V.V.,KASARGODE vs. THE ITO, SP.WARD, KANNUR

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

ITA 194/COCH/2019[2000-01]Status: DisposedITAT Cochin07 Aug 2019AY 2000-01

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.C.JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 115BSection 143(3)Section 194

…bution nor is he the winner of the prize money. There the essential element of a lottery namely participators, contribution and winning of prize was absent.” 7.7 The Hon’ble Guwahati High Court in the case of Director of State Lotteries Assam v. ACIT [(1999) 238 ITR 1 (Gau)] had held that the assessee in the said case was not liable for non- deduction of tax u/s 194B of the I.T.Act in respect of unclaimed / undisbursed prize money. The assessee in the case considered by the Hon’ble Guwahati High Court had contended that unclaimed/ undisbursed prize money was not winning from lottery and as such the provisions of…

Director of State Lotteries Assam v. ACIT (238 ITR 1) — Cited in 6 Judgments | BharatTax