Diversified 10 VPSSR Facilities v. ITO Services Vs Income Tax Officer

150 Taxmann.com 384High Court2023#14958 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 36(1)(va)Section 143(1)Section 143(1)(a)Section 143(1)(a)(iv)Section 139(1)Section 143(1)(a)(ii)Section 143(3)Section 2(24)(x)

Issues it is cited on

assistant director section 2(24)(x)section 43b section 2(24)section 143(1)(a)section 43 section 36 section 36(1)section 154 section 139 section 139(1)section 143(1)

Judgments citing Diversified 10 VPSSR Facilities v. ITO Services Vs Income Tax Officer

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

Umang Boards Limited, Jaipur vs. DCIT, Circle-1 Jaipur, Jaipur

12. In view of the above discussion, this appeal filed by the assessee is hereby dismissed

ITA 969/JPR/2025[2018-2019]Status: DisposedITAT Jaipur18 Sept 2025AY 2018-2019

Bench: Learned Cit(A), Challenging Intimation U/S 143(1) Of The Act, Relating To The Assessment Year 2018-19. Said Appeal Came To Be Dismissed, While Observing That Despite Issuance Of Notices U/S 250 Of The Act, There Was No Participation In The Appellate Proceedings By The Appellant & The Appeal Deserved To Be Dismissed In View Of The Material On Record.

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT

Section 143(1)Section 143(1)(a)Section 250Section 36

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 969/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Umang Boards Limited cuke The DCIT, Vs. B-7, Umang House Bharat Mata Path, Circle-1 Jaipur. Jamna Lal Bajaj Marg, M.I. Road, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACU3931H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, C.A. jktLo dh vksjls@Revenue…

Guljeet Singh Saroya, Gurugram vs. ITO, Ward 1 (4), Gurugram

The appeal of the assessee is dismissed

ITA 1022/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Jul 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 154Section 2(24)Section 36(1)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs ITO, Guljeet Singh Saroya, B8/504, 5th Floor, * Ward 1(4), The Heartsong, Sector 108, Gurugram. Gurugram, Haryana - 122 006. PAN: ADIPS9101M (Appellant) (Respondent) Assessee by Shri Hemant Jain, Advocate Revenue by Shri Vivek Kumar Upadhyaya, Sr.DR 22.05.2024 Date of Hearing Date of Pronounce f .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 07.02.2023 of the Commissio…

Vpssr Facilities, Delhi vs. ITO, Ward-49(4), New Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 3711/DEL/2023[2019-20]Status: DisposedITAT Delhi31 May 2024AY 2019-20

Bench: Cit(A) When Discussed The Same By Applying The Judgment Of Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit-1, In Civil Appeal No.2833 Of 2016 & Ors.

Section 143Section 143(1)Section 2(24)Section 2(24)(x)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER VPSSR Facilities Income Tax Officer 124, First Floor Vs. Ward-49(4) Jaina Tower-I New Delhi District Centre Janak Puri Delhi-110058 PAN-AAKFV8046K (Appellant) (Respondent) Assessee by Shri Manpreet Singh Kapoor, CA & Sh. Rajendra Singh Rathore, Adv. Department by Shri Amit Katoch, Sr. DR Date of Hearing 18/03/2024 Date of Pronouncement 31/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income…

Rajesh Motors (Cars) Private Limited, Jaipur vs. ITO WD 5(1), Jaipur

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19

For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT

Section 143(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA No. 649, 650/JP/2023 निर्धारणवर्ष / AssessmentYear : 2018-19 & 2019-20 Rajesh Motors (Cars) Private Ltd. बनाम The ITO A-1, Transport Nagar, Agra Road, Vs. Ward- 5 (1) Jaipur Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABCS 9710 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं./ITA No. 651/JP/2023 निर्धारणवर्ष / AssessmentYear : 20…