ITO (2016) 68 Taxmann.com 129 (Kolkata- Trib) 2. New Alignment v. ITO

65 Taxmann.com 243Reported decision2016#18163 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 131 Section 133 Section 143(3)Section 201(1)Section 40(a)(ia)Section 43B Section 44AB

Judgments citing ITO (2016) 68 Taxmann.com 129 (Kolkata- Trib) 2. New Alignment v. ITO

Servewell Household Appliance, Rajkot vs. ITO, Ward-1(2)(1), Rajkot

In the result, the appeal of the assessee is allowed for statical purpose

ITA 732/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 40Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 732/RJT/2024 Assessment Year: (2014-15) M/s. Servewell Household Vs. The Income-tax Officer, Ward- Appliance 1(2)(1), Rajkot Plot No.16 & 20, Survey No.211, Aayakar Bhavan, Race course Ring Nr. Roto Leaner Tech Pvt. Ltd. Road, Rajkot-360001 (Gujarat) Narmada Road, Veraval (Shapar), Rajkot-360024 (Gujarat) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABPFS3478J (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. A.R. Respondent by : Shri Abhi…

Dushyant Kumar Tyagi, G1-1103 R.I.A vs. DCIT CPC Bengaluru, Bhiwadi

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

ITA 278/JPR/2021[2019-20]Status: DisposedITAT Jaipur25 Feb 2022AY 2019-20

For Appellant: Shri Rahis Mohammed, CAFor Respondent: Smt. Runi Pal, Addl. CIT

Section 2Section 201(1)Section 234ASection 36(1)(va)Section 37(1)Section 40Section 5

…1 Dushyant Kumar Tyagi, vs DCIT, CPC, Bengluru 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. 278/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shri Dushyant Kumar Tyagi The DCIT, CPC Vs. AAA Tooling Solutions BENGALURU/ G1-1103, RIA, Khushkhera, Bhiwadi, Bhiwadi Karoli, Alwar – 301 707 (Raj) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADEPT 3435 D vihykFkhZ@Appellant izR…

Arss Infrastructure Projects Ltd., Bhubaneswar vs. DCIT, Corporation Circle- 1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR

Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-2013 ARSS Infrastructure Project Ltd., Vs. DCIT, Circle -1(1), Pl.ot No.38, Sector-A, Zone-D, Bhubaneswar. Mancheswar Indl. Estate, Bhubaneswar. PAN/GIR No.AADCA 4203 D (Appellant) .. ( Respondent) Assessee by : Shri P.S.Panda/Kamal Agarwal, AR Revenue by : Shri M.K.Gautam, CIT DR Date of Hearing : 28 /10/ 2020 Date of Pronouncement : 22/1/2021 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CI…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Sh. Rohit Jain, Adv Ms. Deepashree Rao, CA Revenue by: Sh. NC Swain, CIT DR (OS…

Elite Shipping Synergies Pvt. Ltd., Chennai vs. ITO, Chennai

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

ITA 1031/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Sept 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

For Appellant: Shri. B. Ramakrishnan, C.AFor Respondent: Shri.Supriya Pal, IRS, JCIT

Section 201(1)Section 40

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1031/Mds/2016 "नधा"रण वष" /Assessment year : 2011-2012. M/s. Elite Shipping Synergies (P) Ltd, The Income Tax Officer, No.83/3, 2nd floor, Vs. Salary Ward II(1) Dr. Ranga Road, Chennai. Mylapore, Chennai 600 004. [PAN AABCE 4232C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. B. Ramakrishnan, C.A. ""यथ"…