Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

126 Taxmann.com 132Supreme Court of India2021#488 most cited

What is Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction authority for?

Once a resolution plan is approved under Section 31(1) of the IBC, claims not included in the plan are extinguished and cannot be pursued. This applies to statutory dues owed to the government and other authorities.

192

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ghanashyam Mishra · Edelweiss Asset Reconstruction · Section 31 IBC · resolution plan · extinguished claims · statutory dues · government claims · corporate debtor · NCLT approval

Sections most often in play

Section 143(3)Section 238Section 14Section 148Section 178(6)Section 250Section 31Section 115JB

Issues it is cited on

section 31(1)section 238statutory duessection 178(6)section 31section 60section 156section 17section 254(1)section 23section 254assistant commissioner

Judgments citing Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

Dy. Commissioner of Income Tax Central Cir.-2, Surat vs. Sumeet Industries Ltd., Surat

ITA 176/SRT/2021[2017-18]Status: DisposedITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./IT(SS)A No. 38/SRT/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The DCIT, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B आयकर अपील सं./IT(SS)A No. 46/SRT/2021 "नधा"रण वष"/Assessment Years: (2012-13) The DCIT, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Re…

Dy. Commissioner of Income Tax Central Cir.-2, Surat vs. Sumeet Industries Ltd., Surat

ITA 120/SRT/2021[2015-16]Status: DisposedITAT Surat13 Mar 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./IT(SS)A No. 38/SRT/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The DCIT, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B आयकर अपील सं./IT(SS)A No. 46/SRT/2021 "नधा"रण वष"/Assessment Years: (2012-13) The DCIT, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Re…

Dy.CIT, Circle-16(1), Hyderabad vs. M/S Leo Meridian Infrastructure Projects & Hotels Limited, Hyderabad

In the result, appeal of revenue is dismissed in limine

ITA 1243/HYD/2014[2010-11]Status: DisposedITAT Hyderabad16 Jan 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2010-11 Dcit,Circle-16(1) Vs. M/S. Leo Meridian Hyderabad-500 084 Infrastructure Projects & Hotels Ltd, Hyderabad Pan: Aaacl6436A (Appellant) (Respondent) Assessee By: N O N E Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 16/01/2023 Date Of Pronouncement: 16/01/2023 O R D E R Per Laliet Kumar, J.M: This Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Hyderabad, Dated 27.01.2014 For The A.Y 2010-11. None Appeared On Behalf Of The Assessee.

For Appellant: N O N EFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 13Section 31Section 7

…ITA No 1243 of 2014 Leo Meridian Infra IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2010-11 DCIT,Circle-16(1) Vs. M/s. Leo Meridian Hyderabad-500 084 Infrastructure Projects & Hotels Ltd, Hyderabad PAN: AAACL6436A (Appellant) (Respondent) Assessee by: N O N E Revenue by: Shri Rajendra Kumar,CIT-DR Date of hearing: 16/01/2023 Date of pronouncement: 16/01/2023 O R D E R Per Laliet Kumar, J.M: This appeal filed by the revenue, feeling aggrieved by the order passed by the Learned Commissioner of…

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Kvk Energy Infrastructure Private Limited, Hyderabad

In the result, these appeals are dismissed in limine

ITA 804/HYD/2019[2014-15]Status: DisposedITAT Hyderabad22 Nov 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) Dcit, Circle-2(1), Vs. M/S. Kvk Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [Pan No. Aacck7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri M. Chandramouleswara Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 31

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) DCIT, Circle-2(1), Vs. M/s. KVK Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [PAN No. AACCK7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध / Assessee by: Shri M. Chandramouleswara Rao, AR रधजस्‍व‍द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई‍की‍तधरीख/Date o…

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Kvk Energy Infrastructure Private Limited, Hyderabad

In the result, these appeals are dismissed in limine

ITA 803/HYD/2019[2013-14]Status: DisposedITAT Hyderabad22 Nov 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) Dcit, Circle-2(1), Vs. M/S. Kvk Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [Pan No. Aacck7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri M. Chandramouleswara Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 31

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) DCIT, Circle-2(1), Vs. M/s. KVK Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [PAN No. AACCK7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध / Assessee by: Shri M. Chandramouleswara Rao, AR रधजस्‍व‍द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई‍की‍तधरीख/Date o…

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Kvk Energy Infrastructure Private Limited, Hyderabad

In the result, these appeals are dismissed in limine

ITA 802/HYD/2019[2012-13]Status: DisposedITAT Hyderabad22 Nov 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) Dcit, Circle-2(1), Vs. M/S. Kvk Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [Pan No. Aacck7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri M. Chandramouleswara Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 31

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 802, 803 & 804/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2012-13, 2013-14 & 2014-15) DCIT, Circle-2(1), Vs. M/s. KVK Energy & Infrastructure Hydeerabad Private Limited, Hyderabad [PAN No. AACCK7662D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध / Assessee by: Shri M. Chandramouleswara Rao, AR रधजस्‍व‍द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई‍की‍तधरीख/Date o…

M/S Taksheel Solutions Limited, Hyderabad vs. Income Tax Officer, Ward-2(4), Hyderabad

In the result, all these appeals by the assessee are dismissed in limine

ITA 1420/HYD/2017[2010-11]Status: DisposedITAT Hyderabad15 Nov 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2010-11 Taksheel Solutions Limited V Ito,Ward-2(4) P.Murali & Co. S. Hyderabad Chartered Accountnats 6-3-655/2/3, I Floor Somajiguda Hyderabad-500 082

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2010-11 Taksheel Solutions Limited V ITO,Ward-2(4) P.Murali & Co. s. Hyderabad Chartered Accountnats 6-3-655/2/3, I floor Somajiguda Hyderabad-500 082 PAN : AAACI7325P (Appellant) (Respondent) Assessment Year: 2011-12 Taksheel Solutions Limited V ITO,Ward-2(2) P.Murali & Co. s. Hyderabad Chartered Accountnats 6-3-655/2/3, I floor Somajiguda Hyderabad-500 082 PAN : AAACI7325P (Appellant) (Respondent) Assessment Year: 2011-12 Taksheel Solution…

Real Strips Ltd., Ahmedabad vs. The DCIT-Circle-3(1)(2), Ahmedabad

In the result, the appeal of the assessee is treated as allowed for statistical purposes as indicated above

ITA 812/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2015-16

Bench: Us, The Relevant Position Of Which Reads As Under:-

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 14Section 31

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Real Strips Ltd., The DCIT, Survey No. 245, Circle-3(1)(2), Village-Sari, Vs Ahmedabad Ahmedabad-Sanand (Respondent) Highway, Ahmedabad PAN: AABCR2893N (Appellant) Assessee by: Shri P.D. Shah, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 03-11-2022 Date of pronouncement : 10-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of…

Galada Power and Telecommunication Limited, Hyderabad vs. ACIT, Circle-2(3), Hyderabad

In the result, this appeal of assessee is dismissed in limine

ITA 812/HYD/2017[1987-88 to 1997-98]Status: DisposedITAT Hyderabad09 Nov 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri P.V.Subba Raju, DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 812/Hyd/2017 (Block Period 1987-88 to 1997-98) M/s. Galada Power and Vs. Asst. Commissioner of Telecommunication Limited, Income Tax, Hyderabad Circle-2(3), [PAN No. AAACG8043L] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्ाारिती‍द्वािा/Assessee by: Shri V. Siva Kumar, AR िाजस्‍व‍द्वािा/Revenue by: Shri P.V.Subba Raju, DR For Resolution Professional : NONE सुिवाई‍की‍तािीख/Date of h…

Gvk Industries Ltd., Sec'Bad, Secunderabad vs. DCIT, Circle-2(2), Hyd, Hyderabad

In the result, all these appeals of assessee are dismissed in limine

ITA 1166/HYD/2016[2002-03]Status: DisposedITAT Hyderabad07 Nov 2022AY 2002-03

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 1166, 307, 1167, 1168 & 1169/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07) GVK Industries Limited, Vs. Dy. Commissioner of Income Tax, Secunderabad Circle-2(2), / [PAN: AAACG7499J] Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri V.Siva Kumar, AR रधजस् व द्वधरध/Reve…

Gvk Industries Ltd., Sec'Bad, Secunderabad vs. DCIT, Circle-2(2), Hyd, Hyderabad

In the result, all these appeals of assessee are dismissed in limine

ITA 1169/HYD/2016[2006-07]Status: DisposedITAT Hyderabad07 Nov 2022AY 2006-07

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 1166, 307, 1167, 1168 & 1169/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07) GVK Industries Limited, Vs. Dy. Commissioner of Income Tax, Secunderabad Circle-2(2), / [PAN: AAACG7499J] Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri V.Siva Kumar, AR रधजस् व द्वधरध/Reve…

Gvk Industries Ltd., Sec'Bad, Secunderabad vs. DCIT, Circle-2(2), Hyd, Hyderabad

In the result, all these appeals of assessee are dismissed in limine

ITA 1168/HYD/2016[2005-06]Status: DisposedITAT Hyderabad07 Nov 2022AY 2005-06

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 1166, 307, 1167, 1168 & 1169/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07) GVK Industries Limited, Vs. Dy. Commissioner of Income Tax, Secunderabad Circle-2(2), / [PAN: AAACG7499J] Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri V.Siva Kumar, AR रधजस् व द्वधरध/Reve…

Gvk Industries Ltd., Sec'Bad, Secunderabad vs. ACIT, Cirlce-2(2), Hyd, Hyderabad

In the result, all these appeals of assessee are dismissed in limine

ITA 307/HYD/2016[2003-04]Status: DisposedITAT Hyderabad07 Nov 2022AY 2003-04

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 1166, 307, 1167, 1168 & 1169/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07) GVK Industries Limited, Vs. Dy. Commissioner of Income Tax, Secunderabad Circle-2(2), / [PAN: AAACG7499J] Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri V.Siva Kumar, AR रधजस् व द्वधरध/Reve…

Gvk Industries Ltd., Sec'Bad, Secunderabad vs. DCIT, Circle-2(2), Hyd, Hyderabad

In the result, all these appeals of assessee are dismissed in limine

ITA 1167/HYD/2016[2004-05]Status: DisposedITAT Hyderabad07 Nov 2022AY 2004-05

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 1166, 307, 1167, 1168 & 1169/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07) GVK Industries Limited, Vs. Dy. Commissioner of Income Tax, Secunderabad Circle-2(2), / [PAN: AAACG7499J] Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri V.Siva Kumar, AR रधजस् व द्वधरध/Reve…

Batronics India Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, both these appeals of assessee are dismissed in limine

ITA 1086/HYD/2018[2014-15]Status: DisposedITAT Hyderabad31 Oct 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri M.V.Joshi, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत् यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent Bartronics India Deputy Commissioner 430/Hyd/2019 2009-10 Limited, of Income Tax, Hyderabad Circle-1(2), [PAN: AAACB8231F] Hyderabad 1086/Hyd/2018 2014-15 निर्धाररती द्वधरध/Assessee by: Shri M.V.Joshi, AR रधजस् व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR For Resolution Professional : NONE सुिवधई की तधरीख/Date of hearing: 31/10/…

Bartronics India Limited, Hyderabd, Hyderabad vs. DCIT, Circle-1(2), Hyderabad

In the result, both the appeals of assessee are dismissed in limine

ITA 723/HYD/2017[2010-11]Status: DisposedITAT Hyderabad31 Oct 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarsl.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Jeevan Lal Lavidiya
Section 13Section 31Section 7

…THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Assessee Year 1 & 2 627/Hyd/2019 2010-11 Bartronics India DCIT, Limited, Circle – 1(2), 723/Hyd/2017 Hyderabad. Hyderabad. PAN : AAACB8231F Appellant by : Shri P. Murali Mohan Rao, C.A. Respondent by : Shri Jeevan Lal Lavidiya, CIT-DR Date of Hearing : 31.10.2022 Date of Pronouncement : 31.10.2022 O R D E R PER LALIET KUMAR, J.M. : Aggrieved by the order(s) passed by the learned Commissioner of Income…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Lanco Solar Private Limited, Hyderabad

In the result, both these appeals are dismissed in limine

ITA 2219/HYD/2018[2014-15]Status: DisposedITAT Hyderabad31 Oct 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri M.V.Joshi, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत् यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent Deputy M/s. Lanco Solar Pvt. Commissioner of 2218/Hyd/2018 2012-13 Ltd., Income Tax, Hyderabad Circle-16(1), [PAN: AABCL4930G] Hyderabad Assistant M/s. Lanco Solar Commissioner of Pvt. Ltd., 2219/Hyd/2018 2014-15 Income Tax, Hyderabad Circle-16(1), [PAN: AABCL4930G] Hyderabad निर्धाररती द्वधरध/Assessee by: Shri M.V.Joshi, AR रधजस् व…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Lanco Solar Private Limited, Hyderabad

In the result, both these appeals are dismissed in limine

ITA 2218/HYD/2018[2012-13]Status: DisposedITAT Hyderabad31 Oct 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri M.V.Joshi, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत् यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent Deputy M/s. Lanco Solar Pvt. Commissioner of 2218/Hyd/2018 2012-13 Ltd., Income Tax, Hyderabad Circle-16(1), [PAN: AABCL4930G] Hyderabad Assistant M/s. Lanco Solar Commissioner of Pvt. Ltd., 2219/Hyd/2018 2014-15 Income Tax, Hyderabad Circle-16(1), [PAN: AABCL4930G] Hyderabad निर्धाररती द्वधरध/Assessee by: Shri M.V.Joshi, AR रधजस् व…

Bartonics India Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, both the appeals of assessee are dismissed in limine

ITA 627/HYD/2019[2010-11]Status: DisposedITAT Hyderabad28 Oct 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarsl.

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Jeevan Lal Lavidiya
Section 13Section 31Section 7

…THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Assessee Year 1 & 2 627/Hyd/2019 2010-11 Bartronics India DCIT, Limited, Circle – 1(2), 723/Hyd/2017 Hyderabad. Hyderabad. PAN : AAACB8231F Appellant by : Shri P. Murali Mohan Rao, C.A. Respondent by : Shri Jeevan Lal Lavidiya, CIT-DR Date of Hearing : 31.10.2022 Date of Pronouncement : 31.10.2022 O R D E R PER LALIET KUMAR, J.M. : Aggrieved by the order(s) passed by the learned Commissioner of Income…

Batronics India Limited, Hyderabad vs. Pr.Commissioner of Income Tax -1, Hyderabad

In the result, both these appeals of assessee are dismissed in limine

ITA 430/HYD/2019[2009-10]Status: DisposedITAT Hyderabad28 Oct 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri M.V.Joshi, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 14Section 31Section 7

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / निर्धारण अपीलधर्थी / प्रत् यर्थी / वर्ा / A.Y. ITA Nos. Appellant Respondent Bartronics India Deputy Commissioner 430/Hyd/2019 2009-10 Limited, of Income Tax, Hyderabad Circle-1(2), [PAN: AAACB8231F] Hyderabad 1086/Hyd/2018 2014-15 निर्धाररती द्वधरध/Assessee by: Shri M.V.Joshi, AR रधजस् व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR For Resolution Professional : NONE सुिवधई की तधरीख/Date of hearing: 31/10/…