Income Tax Officer v. Meghalaya Bonded Warehouse, ITAT Gauhati Bench (60 ITD 219)

M.B.D Printographics Private Limited, Delhi, New Delhi vs. DCIT Circle 16(1), Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1660/DEL/2025[2023-24]Status: DisposedITAT Delhi13 Feb 2026AY 2023-24

Bench: Ms Madhumita Roy & Shri Naveen Chandraassessment Year : 2023-24 Mbd Printographics Private Ltd., Vs. Dcit, Mbd House, Circle-16(1), Gulab Bhavan, Delhi. 6, Bahadur Shah Zafar Marg, New Delhi. Pan: Aaacm9208R (Appellant) (Respondent) Assessee By : Shri Kushal Chopra, Ca Revenue By : Shri Muneesh Rajani, Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 13.02.2026 Order Per Madhumita Roy, Jm:

For Appellant: Shri Kushal Chopra, CAFor Respondent: Shri Muneesh Rajani, Sr. DR

Section 115BSection 119Section 143(1)Section 250

…e laws as follows:- (i) Manoj Ahuja & Anr. Vs. Inspecting Asstt. Commissioner, 150 ITR 696 (P&H); (ii) CG Paul & Co. vs. Income Tax Officer (1994) 49 TTJ (Coch) 692: 52 ITD 276; (iii) Income Tax Officer vs. Meghalaya Bonded Warehouse (1997) 57 TTJ (Gau) 440: 60 ITD 219; (iv) Sudershan Auto & General Finance vs. CIT (1998) 60 TTJ (Del) 567: 60 ITD 177; (v) (A) Collector, Land Acquisition vs. Mst. Katiji & Ors. Supreme Court of India, S167 ITR 471 (SC); and 2 Judgement of ITAT, Chandigarh Bench in HP Cricket Association, ITA Nos.110 & 111/Chd/2004, order dated 08.09.2004. 3. Further, at the time of hearing, the ld…

M/S Shakti Spinners Ltd., Ludhiana vs. ACIT, Circle-7, Ludhiana

In the result, Assessee’s appeal is allowed

ITA 599/CHANDI/2022[2010-11]Status: DisposedITAT Chandigarh11 Apr 2025AY 2010-11

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 36Section 36(1)

…ents: • Manoj Ahuja (Minor) & ANR vs. Inspecting Assistant Commissioner reported in 150ITR 696. CG Paul & Co. vs. Income Tax Officer, WAT Cochin Bench reported in • 52ITD 276. • Income Tax Officer vs. Meghalaya Bonded Warehouse, TTAT Gauhati Bench reported in 60 ITD 219. Judgment of TTAT Chandigarh Bench in the case of HP Cricket • Association in TTA Nos. 110 & 11 l/CHD/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, TTAT, Delhi B Bench reported in 60 ITD 177. Shri Mukesh Mittal vs. Dy. Commissioner of Income Tax TTA Nos. 1187 & • 1213/CHD/2018 (Chd.-Trib.) Chirag P. Thummar vs. Principal…

ACIT, Ncr Building, Jaipur vs. Hans Raj Agarwal, Vidhyadhar Nagar Jaipur

39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025 filed by the assessee is allowed

ITA 1253/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Aditya Vijay, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132Section 142(1)Section 143(1)(a)Section 147Section 148Section 250

…No. 1/JPR/2025 Hans Raj Agarwal  M/s GMG Engineering Industries vs. M/s Issa Green Power Solution (Civil Appeal No. 4473/2015) with A.C. Govindaraj and Ors. vs. M. Krishnamoorthy & Ors (Civil Appeal No. 4473/2015_  ITO vs. Meghalaya Bonded Warehouse (1997) 60 ITD 219 (Gau.) 16. The impugned order is dated 14.08.2024. U/s 253(4) of the Act, Cross Objections may be filed within 30 days of the receipt of notice of appeal. As per claimed by the assessee himself the Cross Objections were to be filed by 17.11.2024, but new Counsel having been engaged, Cross Objections could not be filed within the prescribed period…

Maharishi Dayanand Education Society, Punjab vs. Commissioner of Income Tax (Exemptions )Chandigarh, Chandigarh

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 343/ASR/2024[2019-2020]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-2020

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal & Sh. A.K. Periwal, C.A

Section 10

…tsar) 5 I.T.A. No.343/Asr/2024 Maharishi Dayanand Education Society v. CIT (iii) C.G. PAUL & CO. vs. INCOME TAX OFFICER 1TAT, COCHIN BENCH, reported in 52 ITD 276 (iv) INCOME TAX OFFICER vs. MEGHALAYA BONDED WAREHOUSE, I.T.A.T., GAUHATI BENCH, reported in 60 ITD 219. (v) Judgment of ITAT, Chandigarh Bench, in the case of H.P. Cricket Association in ITA Nos. 110 & lll/Chd.2004. (vi) SUDERSHAN AUTO ft GENERAL FINANCE vs. COMMISSIONER OF INCOME TAX, ITAT, DELHI ‘B’ BENCH, reported in 60 ITD 177. 5. The brief facts of the case are that the assessee is a Charitable Society engaged in providing education through i…

Punjab Agricultual University, Ludhiana vs. Commissioner of Income Tax Exemptions, Chandigarh

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…• Manoj Ahuja (Minor) & ANR vs. Inspecting Assistant Commissioner reported in 150 ITR 696. • CG Paul & Co. vs. Income Tax Officer, ITAT Cochin Bench reported in 52 ITD 276. • Income Tax Officer vs. Meghalaya Bonded Warehouse, ITAT Gauhati Bench, Reported in 60 ITD 219. • Judgment of ITAT Chandigarh Bench in the case of HP Cricket Association in ITA Nos. 110 & 111/Chd/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, ITAT, Delhi-B Bench, Reported in 60 ITD 177. • Gurfateh Films & Sippy Grewal Productions Pvt. Ltd. vs. CIT (2022) 95 ITR Trib. 456 ASR-Tribunal • Shri Mukesh Mittal vs. Dy. Co…

Punjab Agricultural University, Ludhiana vs. CIT (Exemption), Chandigarh

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…• Manoj Ahuja (Minor) & ANR vs. Inspecting Assistant Commissioner reported in 150 ITR 696. • CG Paul & Co. vs. Income Tax Officer, ITAT Cochin Bench reported in 52 ITD 276. • Income Tax Officer vs. Meghalaya Bonded Warehouse, ITAT Gauhati Bench, Reported in 60 ITD 219. • Judgment of ITAT Chandigarh Bench in the case of HP Cricket Association in ITA Nos. 110 & 111/Chd/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, ITAT, Delhi-B Bench, Reported in 60 ITD 177. • Gurfateh Films & Sippy Grewal Productions Pvt. Ltd. vs. CIT (2022) 95 ITR Trib. 456 ASR-Tribunal • Shri Mukesh Mittal vs. Dy. Co…

Soven Trading and Investment Co.P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 7286/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Mar 2017AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 M/S Soven Trading & Dcit-8(3), बनाम/ Investment Co. Pvt. Ltd. Mumbai 142, Ghaswal Estate, S.V. Vs. Road, Jogeshwari (West), Mumbai-400102 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aafcs0143Q यनधाारयती की ओर से / Assessee By Shri Ajay Singh याजस्व की ओर से / Revenue By Shri B.S. Bist-Dr ुनवाई की तायीख / Date Of Hearing : 14/02/2017 आदेश की तायीख /Date Of Order: 08/03/2017

Section 260A(2)(a)Section 271(1)(c)Section 5

…quisition VS. Mst. Katiji (SC) 167 ITR 471, State of Haryana Vs. Chandra Mani 1996 AIR SC 1623 and G. Ramegowda Major Vs. Special land 1988 AIR SC 897-. Liberal approach to be taken in respect of appeals by Department. ITO Vs. Meghalaya Bonded Warehouse (Gau) 60 ITD 219 - Time taken to obtain certified copy of order can be excluded for computing period of limitation for filing appeal. 4 M/s Soven Trading and Investment Co. Pvt. Ltd. (d) Brij Inders Singh Vs. Kanshi Ram AIR 1917-PC-156, Baroda Rayon Copn. Ltd. (Guj) 87 STC 266, M. Krishna Rao D. Phalke vs. Trimbak AIR 1938 Nag. 156 and Baldeo Lal Roy vs. State of…

Income Tax Officer v. Meghalaya Bonded Warehouse, ITAT Gauhati Bench

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