EBR Enterprises v. Union of India

107 Taxmann.com 220High Court2019#1652 most cited

What is EBR Enterprises v. Union of India authority for?

Deductions under Chapter VI-A (e.g., Sections 10B, 10BA) and other specified provisions are not allowable if the claim is not explicitly made in the return of income as mandated by Section 80A(5). Such a claim cannot be subsequently entertained during assessment proceedings or even during revision proceedings under Section 264.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

EBR Enterprises v. Union of India · Section 80A(5) · Section 264 · claim for deduction · return of income · Chapter VI-A deductions · no deduction if not claimed in return · revision proceedings · Bombay High Court · Goetz India Ltd.

Also reported as

415 ITR 139266 Taxmann 15

Sections most often in play

Section 80A(5)Section 80ACSection 80PSection 139(1)Section 142(1)Section 148Section 35DSection 37(1)

Issues it is cited on

section 10basection 80ac(ii)section 80a(5)section 104section 80p(2)(i)section 10bsection 80asection 80acsection 80p(1)section 139(4)section 264section 80c

Judgments citing EBR Enterprises v. Union of India

Navayuga Engineering Company Limited, Hyderabad vs. ACIT Circle-1(1), Hyderabad

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

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

Pulpatta Service Co-Operative Bank Limited, Malappuram vs. The ITO Ward-2, Tirur

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.836/Coch/2022: Asst.Year:2014-2015 Pulpatta Service Co-operative The Income Tax Officer Bank Limited, Pulpatta Post Ward - 2 vs. Malappuram – 676 123. Tirur. [PAN: AACAP2318K] (Appellant) (Respondent) Appellant by: Sh.K. Rishal, Adv. Respondent by:Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 08.08.2023 Pronouncement: 31.08.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the appellate order dated 21.5.2022 confirming it’s assessment under section…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Hes Infra Pvt Ltd., Hyd, Hyderabad

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Tracks & Towers Infratech Private Limited(Part IX), Hyderabad

In the result, both the appeals filed by the revenue are partly allowed

ITA 1515/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

…d.CIT(A) allowing the deduction u/s. 80IA being not in accordance with law should be reversed and that of the AO be restored. He also relied on the following decisions: i. Hon’ble Bombay High Court in the case of EBR Enterprises vs Union of India reported in 415 ITR 139. 24 Tracks & Towers Infratech Pvt.Ltd. (Part IX) ii. Hon’ble Karnataka High Court in the case of GMR Infrastructure Ltd. vs DCIT vide ITA No. 1036/2017 order dated 06.07.2014 13.2 So far as the second issue is concerned i.e direction of the ld.CIT(A) to allow the deduction on account of belated payment of PF and ESI, if paid before the due date…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Tracks & Towers Infratech Private Limited(Part IX), Hyderabad

In the result, both the appeals filed by the revenue are partly allowed

ITA 1514/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

…d.CIT(A) allowing the deduction u/s. 80IA being not in accordance with law should be reversed and that of the AO be restored. He also relied on the following decisions: i. Hon’ble Bombay High Court in the case of EBR Enterprises vs Union of India reported in 415 ITR 139. 24 Tracks & Towers Infratech Pvt.Ltd. (Part IX) ii. Hon’ble Karnataka High Court in the case of GMR Infrastructure Ltd. vs DCIT vide ITA No. 1036/2017 order dated 06.07.2014 13.2 So far as the second issue is concerned i.e direction of the ld.CIT(A) to allow the deduction on account of belated payment of PF and ESI, if paid before the due date…

Acc Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

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

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…s relied upon finding given by lower authorities and argued that deduction u/s.80IA cannot be allowed as such claim was not made in the Return of Income. The Ld. DR has relied upon the decision of Hon'ble Bombay High Court in the case of EBR Enterprise V. UOI 415 ITR 139. 69. In the rejoinder as well as in the written submission, Ld. AR has contended that decision of Hon'ble Bombay high Court cannot be relied upon as in such case claim for deduction u/s.80IB(10) was made in revision application u/s.264 of the Act whereas assessee has claimed deduction in notes to return and filed CA certificate in 60 ITA NO.4669&…

Acc Ltd ( Formerly Known As the Associates Cement Companies Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

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

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…s relied upon finding given by lower authorities and argued that deduction u/s.80IA cannot be allowed as such claim was not made in the Return of Income. The Ld. DR has relied upon the decision of Hon'ble Bombay High Court in the case of EBR Enterprise V. UOI 415 ITR 139. 69. In the rejoinder as well as in the written submission, Ld. AR has contended that decision of Hon'ble Bombay high Court cannot be relied upon as in such case claim for deduction u/s.80IB(10) was made in revision application u/s.264 of the Act whereas assessee has claimed deduction in notes to return and filed CA certificate in 60 ITA NO.4669&…

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

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

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…s relied upon finding given by lower authorities and argued that deduction u/s.80IA cannot be allowed as such claim was not made in the Return of Income. The Ld. DR has relied upon the decision of Hon'ble Bombay High Court in the case of EBR Enterprise V. UOI 415 ITR 139. 69. In the rejoinder as well as in the written submission, Ld. AR has contended that decision of Hon'ble Bombay high Court cannot be relied upon as in such case claim for deduction u/s.80IB(10) was made in revision application u/s.264 of the Act whereas assessee has claimed deduction in notes to return and filed CA certificate in 60 ITA NO.4669&…

Ramky Infrastructure Limited, Hyderabad vs. JCIT, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 593/HYD/2017[2009-10]Status: DisposedITAT Hyderabad28 Nov 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Jeevan Lal Lavidiya, DR
Section 132Section 143(3)Section 80I

…ITA No 593 of 2017 Ramky Infrastructure Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner of Hyderabad. Income Tax, PAN:AAACR8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri A.V. Raghuram. Revenue by: Shri Jeevan Lal Lavidiya, DR Date of hearing: 15/11/2022 Date of pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M This appeal filed by the assessee is directed…

Income-Tax Officer, Ward - 8(2), Pune vs. Jagtap Patil Promoters & Builders, Pune

In the result, appeal of the Revenue is Allowed

ITA 35/PUN/2018[2014-15]Status: DisposedITAT Pune24 Nov 2022AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.35/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. Pan: Aagfj 0403 N Appellant/ Assessee Respondent / Revenue Assessee By Shri Suniol Ganoo – Ar Revenue By Shri M.M.Chate – Dr Date Of Hearing 29/08/2022 Date Of Pronouncement 24/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue I.E. Income Tax Officer, Ward-8(2), Pune For The A.Y. 2014-15 Against The Order Of The Ld.Cit(A)- 6, Pune Dated 04.10.2017 Emanating From The Assessment Order Dated 30/12/2016 Passed By The Ito Ward 8(2) Pune U/S 143(3) Of The Income Tax Act. The Grounds Of Appeal Are As Under: “1. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Not Appreciating That It Was Only After Scrutiny Proceedings Started That The Assessee Paid The Mat. Thus By Filing Nil Return & Not Claiming Deduction U/S 80Ib(10) The Assessee Was Trying To Evade Payment Of Taxes. The Claim Of The Assessee That Filing Of Nil Return Was Clerical Error Does Not Hold Ground? 2. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Is Justified In Not Appreciating The Ratio Laid

Section 143(3)Section 271(1)(b)Section 80ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.35/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. PAN: AAGFJ 0403 N Appellant/ Assessee Respondent / Revenue Assessee by Shri Suniol Ganoo – AR Revenue by Shri M.M.Chate – DR Date of hearing 29/08/2022 Date of pronouncement 24/11/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is…

Assistant Commissioner of Income-Tax, Circle - 11, Pune vs. Hsbc Software Development (India) Private Limited, Pune

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

ITA 2348/PUN/2017[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Respondent: Shri Percy Jal Pardiwalla
Section 10A(7)Section 10BSection 10B(7)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA/C.O. No. Name of Appellant Name of Respondent Asst. No. Year 1 1464/PUN/2017 ACIT, Circle-11, Pune. HSBC Software 2010-11 Development (India) Pvt. Ltd., HSBC Centre, Riverside, West Avenue, 25B, Kalyani Nagar, Pune-411006. PAN : AABCH0517M 2 25/PUN/2019 HSBC Software ACIT, Circle-11, Pune. 2010-11 Development (India) Pvt. Ltd., HSBC Centre, Riverside, West Avenue, 25B, Kalyani Nagar, Pune-411006. PAN : AABCH0517M 3 2348/PUN/2017 ACIT, Circle-11, Pune HSB…

Assistant Commissioner of Income-Tax, Circle - 11, Pune vs. Hsbc Software Development (India) Pvt.Ltd, Pune

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

ITA 1464/PUN/2017[2010-11]Status: DisposedITAT Pune30 Aug 2022AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Respondent: Shri Percy Jal Pardiwalla
Section 10A(7)Section 10BSection 10B(7)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA/C.O. No. Name of Appellant Name of Respondent Asst. No. Year 1 1464/PUN/2017 ACIT, Circle-11, Pune. HSBC Software 2010-11 Development (India) Pvt. Ltd., HSBC Centre, Riverside, West Avenue, 25B, Kalyani Nagar, Pune-411006. PAN : AABCH0517M 2 25/PUN/2019 HSBC Software ACIT, Circle-11, Pune. 2010-11 Development (India) Pvt. Ltd., HSBC Centre, Riverside, West Avenue, 25B, Kalyani Nagar, Pune-411006. PAN : AABCH0517M 3 2348/PUN/2017 ACIT, Circle-11, Pune HSB…

M/S. Patel Brass Works Pvt. Ltd., Rajkot vs. The ACIT-Circle-5, Rajkot

In the result, appeal of the assessee is dismissed

ITA 60/RJT/2020[2011-12]Status: HeardITAT Rajkot10 Aug 2022AY 2011-12
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(5)Section 143(3)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 M/s. Patel Brass Works P. ACIT, Ltd. Rajkot Circle-5, PAN: AAFCP6759F Vs Rajkot (Appellant) (Respondent) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-1, Rajkot dated 12-02-2020, in proceedings under section 143(3) of the Income Tax Act, 196…

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 474/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 473/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Aliadar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 472/RJT/2017[2012-13]Status: DisposedITAT Rajkot13 Jul 2022AY 2012-13
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Shree Adinath Sahakari Sakhar Karkhana Ltd, Solapur vs. Deputy Commissioner of Income-Tax, Circle - 1, Solapur

ITA 3038/PUN/2017[2001-02]Status: DisposedITAT Pune15 Jun 2022AY 2001-02

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3035 To 3038/Pun/2017 ननधधारण वषा / Assessment Year : 1998-99 To 2001-02

For Appellant: Shri Prasanna L. JoshiFor Respondent: Shri Anurag Shivastava
Section 143(3)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3035 to 3038/PUN/2017 ननधधारण वषा / Assessment Year : 1998-99 to 2001-02 Shree Adinath SSK Ltd., Shelgaon-Bhalwani, Jeur, Tal. Karmala Dist -Solapur – 413 202. .......अपऩलधथी / Appellant PAN : AAAAS4167M बनधम / V/s. .……प्रत्यथी / Respondent DCIT, Circle -1, Solapur Assessee by : Shri Prasanna L. Joshi Revenue by : Shri Anurag Shivastava सपनवधई की तधरऩख / Date of Hearing : 06.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 15.06.20…