(i) Somerset Place Co-operative Housing Society Ltd. v. ITO

57 Taxmann.com 7High Court2015#4702 most cited

What is (i) Somerset Place Co-operative Housing Society Ltd. v. ITO authority for?

A delay in filing an appeal will not be condoned if the appellant had voluntarily accepted a prior judicial order, as this indicates a lack of sufficient cause and prudent litigant behavior.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Somerset Place Co-operative Housing Society Ltd. v. ITO · condonation of delay · sufficient cause · prudent litigant · accepted judicial order · belated appeal · Section 142(1) · Section 144 · Section 147 · Section 148 · Section 249(3) · Section 246A · Section 250 · Section 253

Also reported as

2 ITD 61

Sections most often in play

Section 142(1)Section 144Section 147Section 148Section 249(3)Section 246ASection 250Section 253

Judgments citing (i) Somerset Place Co-operative Housing Society Ltd. v. ITO

Mala Dhirendra Singh, Bhopal vs. Income Tax Officer, Ward 1(4), Indore

In the result the “Impugned order” is set aside as and by

ITA 791/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.791/Ind/2025 (AY: 2014-15) Mala Dhirendra Singh, Income Tax बनाम/ B-26-R1 Indian Oil Nagar, Officer, Ward-1(4), Vs. Site-1 Sec-55, Noida PIN- Indore 201301(U.P.) (PAN:BOMPS7161D) (Appellant) (Respondent) Assessee by Sh. S. S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 08.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per Bench.: ITA No.-790/Ind/2025 AY: 2014-15 This is an Appeal filed by the As…

Mala Dhirendra Singh, Bhopal vs. Income Tax Officer Ward 1(4), Indore

In the result the “Impugned order” is set aside as and by

ITA 790/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.791/Ind/2025 (AY: 2014-15) Mala Dhirendra Singh, Income Tax बनाम/ B-26-R1 Indian Oil Nagar, Officer, Ward-1(4), Vs. Site-1 Sec-55, Noida PIN- Indore 201301(U.P.) (PAN:BOMPS7161D) (Appellant) (Respondent) Assessee by Sh. S. S. Deshpande, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 08.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per Bench.: ITA No.-790/Ind/2025 AY: 2014-15 This is an Appeal filed by the As…

Ishan Arora, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 669/JPR/2025[2008-09]Status: DisposedITAT Jaipur28 Oct 2025AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT a
Section 139Section 142(1)Section 144Section 148Section 154Section 234ASection 250Section 44ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 669/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Ishan Arora The ITO, Vs. 38M, Laxmi Narayan Mandir, Ward-5(2), Raja Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADCPA7893E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Yogesh Sharma, Adv. jktLo dh vksj ls@ Revenue…

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1043/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1042/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1041/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1040/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1039/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1038/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1037/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1036/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

For Respondent: Mr.D.Hema Bhupal, JCIT
Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

Veena Somani, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the appeals filed by the assessee for Assessment

ITA 2823/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2822 & 2823/Bang/2018 Assessment Year : 2013-14 Smt. Veena Somani, Vs. The Assistant Commissioner of No.46, 1st Floor, Income Tax, Old Tharagupet, CPC–TDS, Ghaziabad. Bengaluru – 560 053. PAN: AZXPS 3350 H APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 04.06.2019 O R D E R Per Jason P Boaz, Accountant Member These two appeals are directed against th…

Veena Somani, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the appeals filed by the assessee for Assessment

ITA 2822/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2822 & 2823/Bang/2018 Assessment Year : 2013-14 Smt. Veena Somani, Vs. The Assistant Commissioner of No.46, 1st Floor, Income Tax, Old Tharagupet, CPC–TDS, Ghaziabad. Bengaluru – 560 053. PAN: AZXPS 3350 H APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 04.06.2019 O R D E R Per Jason P Boaz, Accountant Member These two appeals are directed against th…

Shree Pushkar Chemicals & Fertilizers Ltd, Mumbai vs. CIT 7, Mumbai

In the result, appeal filed by the assessee for assessment year 2009-10 is allowed

ITA 1193/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Apr 2019AY 2009-10

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 M/S Shree Pushkar Chemicals & The Cit-7, Fertilizers Ltd., Room No. 611, 202, A Wing, Bldg., No. 3, Aaykar Bhavan, Rahul Mittal Industrial Estate, Vs. M.K. Road, Sir M.V. Road, Mumbai - 400020 Andheri (East), Mumbai – 4000059 Pan: Aaacs9372E (Appellant) (Respondent)

For Appellant: Shri S.C. Tiwari & Ms. Rutuja PawarFor Respondent: Shri V. Justin &
Section 11Section 14Section 143Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI G.S. PANNU (VP) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 M/s Shree Pushkar Chemicals & The CIT-7, Fertilizers Ltd., Room No. 611, 202, A Wing, Bldg., No. 3, Aaykar Bhavan, Rahul Mittal Industrial Estate, Vs. M.K. Road, Sir M.V. Road, Mumbai - 400020 Andheri (East), Mumbai – 4000059 PAN: AAACS9372E (Appellant) (Respondent) Assessee by : Shri S.C. Tiwari & Ms. Rutuja Pawar Revenue by : Shri V. Justin & Manish Kumar Singh (DRs) Date of Hearing: 18/01/2019 Date of Pronouncement: 15/04/2019 O R D E R PER RAM LAL NEGI, JM This a…

Dr C Fernandes Co-Operative Credit Society, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1490/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1489/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1488/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1487/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1486/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

(i) Somerset Place Co-operative Housing Society Ltd. v. ITO (57 Taxmann.com 7) — Cited in 25 Judgments | BharatTax