Exhibit-l 2. K.R. Satyanarayana v. Commissioner of Income

126 Taxmann.com 22High Court2021#19000 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Judgments citing Exhibit-l 2. K.R. Satyanarayana v. Commissioner of Income

TOTGARS CO-OPERATIVE SALE SOCIETY LTD ,SIRSI vs. PR. COMMISSIONER OF INCOME TAX , HUBBALLI

In the result, the appeal by the assessee is allowed

ITA 168/BANG/2023[2017-18]Status: DisposedITAT Bangalore12 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri S.K. Tulsiyan & Ms. Bhoomija Verma, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 142(1)Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 The Totgars’ Co-operative Sale Vs. The Principal Commissioner Society Ltd., of Income Tax, APMC Yard, Sirsi – 581 402. Hubli. Uttara Kannada District. PAN: AACAT 0251D APPELLANT RESPONDENT Appellant by : Shri S.K. Tulsiyan & Ms. Bhoomija Verma, Advocates. Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.05.2023 Date of Pronouncement : 12.06.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member T…

KOLKATA MARINE & ENGINEERING SERVICES (P) LTD,KOLKATA vs. PCIT-1, KOLKATA

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

ITA 131/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 May 2022AY 2014-15

Bench: Sri Rajpal Yadav & Sri Manish Borad)

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Virtual Court] (Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member) I.T.A. No.: 131/Kol/2021 Assessment Year: 2014-15 Kolkata Marine & Engineering Services Private Limited........Appellant [PAN: AADCK 6706 D] Vs. Pr. Commissioner of Income Tax-1, Kolkata.........................Respondent Appearances by: Sh. Akkal Dudhwewala, FCA, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : March 22nd, 2022 Date of pronouncing the order : May 17th, 2022…

B.GUPTESWAR PATRA,NABARANGPUR vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 64/CTK/2021[2013-14]Status: DisposedITAT Cuttack06 Apr 2022AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14

For Appellant: Shri N. Anand RaoFor Respondent: Shri Manoj Kumar Goutam

Section 143(3)Section 148Section 263Section 44ASection 69A

…cient enquiry as per the requirements of Explanation 2(a) of Section 263 of the Act, hence, invocation of jurisdiction under section 263 of the Act is unjustified in view of the decision of Hon’ble Karnataka High Court in the case of K.R.Satyanarayana vs CIT, 126 Taxmann.com 22 (kar) and Hon’ble Bombay High Court in the case of CIT vs Nirav Modi, (2016) Taxmann.com 272 (Bom). Ld counsel further drew our attention to page 4 of the order of the CIT u/s.263 of the Act and submitted that the Pr. CIT has issued notice that why the differential amount of Rs.1,02,92,917/- shall not be treated as P a g e 4 | 14 Assessmen…

TROIKAA PHARMACEUTICLAS LIMITED,,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17

For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…