Hexaware Technologies Ltd. v. ACIT

149 Taxmann.com 451Income Tax Appellate Tribunal2023#13494 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 144BSection 148Section 139Section 142(1)Section 144Section 147Section 148ASection 148A(d)

Issues it is cited on

section 151abest judgment assessmentsection 148a(b)section 148asection 151income-tax officersection 144bsection 139section 13section 15section 25section 142(1)

Judgments citing Hexaware Technologies Ltd. v. ACIT

INCOME TAX OFFICER, COIMBATORE vs. SIVAKUMAR SATHYAPRIYA, COIMBATORE

ITA 4107/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Mar 2026AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

Section 130Section 144Section 147Section 148Section 148ASection 151ASection 250

…आयकर अपीलीय अिधकरण ”डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.4107/CHNY/2025 "नधा"रण वष" / Assessment Year: 2017-18 Income Tax Officer, V Sivakumar Sathyapriya, Non Corporate Ward- s No.4/A, Vasanth Nagar, 1(1), Coimbatore. Saravanampatti, Coimbatore – 641035. PAN: CJLPS9044L Appellant/ Revenue Respondent / Assessee Assessee by None Revenue by Ms. V Aswathy – JCIT Date of hearing 18/02/2026 Date of pronouncement 13/03/2026 आदेश/ ORDER PER INTURI RAMA RAO…

C 2062 KAVERIPAKKAM PRIMARY AGRICULTURAL COOP CRDEIT SOCIETY,VELLORE vs. ITO, WARD-1, VELLORE, VELLORE

ITA 3998/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं. / Ita No.3998/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 C 2062 Kaveripakkam Primary Vs Income-Tax Officer, Agricultural Coop Credit Society, Ward-1, No.2, Barracks 320, Theradi Street, Cross Street, Officers Kaveripakkam, Arakkonam, Lane, Vellore-632001. Vellore – 632505. Pan: Aahfc5813C Appellant/ Assessee Respondent /Revenue Assessee By Shri J. Saravanan – Advocate Revenue By Ms. R Anitha, Addl.Cit(Dr) Date Of Hearing 18/02/2026 Date Of Pronouncement 13/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2019-20 Dated 08.08.2025. The Assesseeraised The Following Grounds Of Appeal :

Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 148ASection 151ASection 250Section 69A

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “C” :: CHENNAI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3998/CHNY/2025 िनधा"रण वष" / Assessment Year: 2019-20 C 2062 Kaveripakkam Primary Vs Income-Tax Officer, Agricultural Coop Credit Society, Ward-1, No.2, Barracks 320, Theradi Street, Cross Street, Officers Kaveripakkam, Arakkonam, Lane, Vellore-632001. Vellore – 632505. PAN: AAHFC5813C Appellant/ Assessee Respondent /Revenue Assessee by Shri J. Saravanan – Advocate Revenue by Ms. R Anitha, Addl.C…

INCOME TAX OFFICER, NON CORPORATE WARD 22(1), CHENNAI vs. EZHUMALAI, THIRUKAZHUKUNDRAM

ITA 4108/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Mar 2026AY 2019-20

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.4108/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Income Tax Officer, V Ezhumalai, Non Corporate Ward- S 1123, Ponpatharkoodam, 22(1), Tambaram Gangai Amman Koil Street, Thirukazhukundram, Chengalpattu – 603405 Pan: Acipe8113C Appellant/ Revenue Respondent / Assessee Assessee By None Revenue By Ms. V Aswathy – Jcit Date Of Hearing 18/02/2026 Date Of Pronouncement 12/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi

Section 120Section 143(2)Section 144Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “D” :: CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.4108/CHNY/2025 िनधा"रण वष" / Assessment Year: 2019-20 Income Tax Officer, V Ezhumalai, Non Corporate Ward- s 1123, Ponpatharkoodam, 22(1), Tambaram Gangai Amman Koil Street, Thirukazhukundram, Chengalpattu – 603405 PAN: ACIPE8113C Appellant/ Revenue Respondent / Assessee Assessee by None Revenue by Ms. V Aswathy – JCIT Date of hearing 18/02/2026 Date of pronouncement 12/03/2026 आदेश/ ORDER PER INT…

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

…s failing to satisfy the twin conditions required to invoke section 263 of the Act. 6. In response, the Ld. DR placed reliance on the case of Premier Irrigation Adritec 146 Taxmann.com 389 (Kolkata Tribunal) and on the case of Expat Engineering India Limited 149 Taxmann.com 451 (Bangalore Tribunal) in support of the proposition that interest payment on delayed deposit of TDS is not an allowable expenditure. 7. We have heard the rival contentions and perused the material on record. We observe that in the case of Resolve Salvage & Fire India (P.) Ltd. v. DCIT 139taxmann.com196 (Mumbai - Trib.), the ITAT has held…

MUNIYALLAPPA BHARATHI,BANGALORE vs. INCOME TAX OFFICER, WARD 4(3)(3), BANGALORE

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

M/S. NEW MANGALORE PORT AUTHORITY,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) , MANGALURU

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

RAJKOT TRADING CORPORATION,RAJKOT vs. THE ITO WARD-3 (1) (2), RAJKOT, RAJKOT

The appeal of the assessee is allowed in above terms

ITA 55/RJT/2022[2011-12]Status: DisposedITAT Rajkot03 Oct 2023AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 Pan : Aacfr 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Ashish Kumar Pandey, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 20.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 03.10.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: The Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 15.12.2021 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For The Assessment Year (Ay) 2011-12. 2. Ground No.1 Raised By The Assessee Challenges The Validity Of Assessment Framed In The Present Case Under Section 147 Of The Act. The Said Ground Reads As Under:-

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Ashish Kumar Pandey, Sr. DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 PAN : AACFR 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri D.M. Rindani, AR Revenue by : Shri Ashish Kumar Pandey, Sr. DR सुनवाई क" तारीख/Date of Hearing : 20.09.2023 घोषणा क" तारीख…

Hexaware Technologies Ltd. v. ACIT (149 Taxmann.com 451) — Cited in 7 Judgments | BharatTax