JCB India Ltd. v. Dy. CIT

85 Taxmann.com 155High Court2017#6568 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

251 Taxmann 143

Sections most often in play

Section 10(3) (Black Money Act)Section 115C Section 132(1)Section 143(3)Section 144B(1)Section 144C Section 144C(1)Section 144C(15)(b)

Issues it is cited on

section 144b(1)undisclosed foreign income and assets section 144c(2)section 6(1)section 144c(15)(b)section 144c(15)section 245d(4)section 245d section 245 eligible assessee section 144c(1)section 292b

Judgments citing JCB India Ltd. v. Dy. CIT

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur\n| The ACIT\n| House No. 2368., Phase X, Mohali\n| Central Circle-2, Chandigarh\n| Punjab-160055\n| बंनाम\n| प्रत्यक्षती / Respondent\n| स्थायी लेखा सं./PAN NO: ALCPK6320J\n| अपीलार्थ…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh\n| Punjab-160055 | | \n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | \n| अपीलार्थी/Appellant |…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT |\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh |\n| Punjab-160055 | | |\n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | |\n| अपीलार्थी/ Appell…

SANDEEP KR. SAHA, [LEGAL HEIR OF ASSESSEE VIZ.PUJA SHAH,(SINCE DECEASED)],KOLKATA vs. ITO,WD-50(4),KOLKATA., KOLKATA

In the result, appeal of the assessee is allowed

ITA 735/KOL/2023[2010-11]Status: DisposedITAT Kolkata30 Nov 2023AY 2010-11

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 735/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – {Legal Heir Of Assessee Viz. Puja Shah (Since Deceased)} Vs 50(4), Kolkata P-281, Cit Road Scheme-Vi(M), Kankurgachi Kolkata - 700054 [Pan : Aqeps5462N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tibrewal, Fca/Amit Agrawal, Advocate Revenue By : Shri Ankur Goyal, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 18/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 30/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 15, Kolkata, (Hereinafter The “Ld. Cit(A)”) Dt. 27/11/2019, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2010-11. 2. The Registry Has Pointed Out That There Is A Delay Of 1269 Days In Filing Of The Appeal By The Assessee. An Affidavit Along With An Application For Condonation Of Delay Has Been Filed & Perusal Of The Same Indicates That The Assessee, Namely, Puja Shah Expired On 04/01/2015 & The Said Information Was Passed On To The Assessing Officer During The Course Of Assessment Proceedings. The Assessment Order Was Framed On 22/12/2017. Thereafter Appeal Of The Assessee

For Appellant: Shri A.K. Tibrewal, FCA/Amit AgrawalFor Respondent: Shri Ankur Goyal, Addl. CIT, D/R

Section 147Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 735/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – {Legal Heir of Assessee viz. Puja Shah (since deceased)} Vs 50(4), Kolkata P-281, CIT Road Scheme-VI(m), Kankurgachi Kolkata - 700054 [PAN : AQEPS5462N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, FCA/Amit Agrawal, Advocate Revenue by : Shri Ankur Goyal, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hea…

KALPESH RATILAL GARDHARIA,KOLHAPUR vs. ITO WARD- 2(3), KOLHAPUR

In the result, the grounds on merit are allowed for statistical purposes

ITA 1850/PUN/2019[2010-11]Status: DisposedITAT Pune19 Oct 2022AY 2010-11

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri S.N. PuranikFor Respondent: Shri Piyush Kumar Singh Yadav

Section 127Section 142(1)Section 148Section 151Section 152Section 68Section 69Section 69A

…N THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, PUNE SINGLE MEMBER CASE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.A. No. 1850/PUN/2019 : A.Y. 2010-11 Kalpesh R. Gardharia, Plot No. 17m 1183E Takala, Rajratna Apartment, Karveer KOLHAPUR – 416 008 PAN: AJFPG 7760 H :Appellant Vs. The I.T.O. Ward 2(3) Kolhapur :Respondent Appellant by : Shri S.N. Puranik Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 17-10-2022 Date of Pronouncement : 19-10-2022 ORDER This appeal preferred by the assessee emanates from order of the learned CIT(A)-2, Kolhapur, dated 05-01-2018 for assessment year 2…

DCIT, CIRCLE- 10(2), NEW DELHI vs. GRUNER INDIA PVT. LTD., NEW DELHI

ITA 6748/DEL/2018[2011-12]Status: DisposedITAT Delhi25 May 2022AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar Usassessment Year: 2011-12 Dcit Gruner India Pvt. Ltd. Circle – 10 (2) Vs 15, Dsidc, Okhla Industrial New Delhi Area, Phase-Ii, Scheme-1, New Delhi Pan No.Aadcg2938H (Appellan (Respondent)

Section 143(3)Section 144CSection 144C(1)Section 234BSection 254Section 274Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT Gruner India Pvt. Ltd. Circle – 10 (2) Vs 15, DSIDC, Okhla Industrial New Delhi Area, Phase-II, Scheme-1, New Delhi PAN No.AADCG2938H (APPELLAN (RESPONDENT) Appellant Sh. Mrinal Kumar Das, Sr. DR Respondent Sh. Pancham Sethi, CA Date of hearing: 07/04/2022 Date of Pronouncement: 25/05/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-44, New Delhi dated 24.08.2018 pertai…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE vs. FIAT INDIA AUTOMOBILES LTD,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 2294/PUN/2017[2008-09]Status: DisposedITAT Pune26 Oct 2021AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Percy PardiwalaFor Respondent: Smt. Divya Bajpai

Section 143(3)Section 144CSection 148

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 2294/PUN/2017 धनधाारण वषा / Assessment Year : 2008-09 The Deputy Commissioner of Income Tax, Circle-1(2), Pune. .......अपीलाथी / Appellant बनाम / V/s. Fiat India Automobiles Ltd. B-19A, Ranjangaon MIDC, Tal. Shirur, Pune-412 209 PAN : AAACF1716D ……प्रत्यथी / Respondent Assessee by : Shri Percy Pardiwala Revenue by : Smt. Divya Bajpai सुनवाई की तारीख / Date of Hearing : 22.10.2021 घोषणा की तारीख…

M/S CISCO SYSTEMS CAPITAL (INDIA) PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

In the result appeal filed by assessee for assessment years 2008-09 and 2009-10 stands allowed on legal issue raised and appeals filed by revenue for assessment years

ITA 900/BANG/2019[2008-09]Status: DisposedITAT Bangalore06 Mar 2020AY 2008-09

Bench: Shri. Pradip Kumar Kedia & Smt. Beena Pillai

For Appellant: Shri. Rajan Vora, CAFor Respondent: Ms. Neera Malhotra, CIT – DR

Section 143Section 143(3)Section 144CSection 254Section 263Section 292BSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 900 & 901/Bang/2019 Assessment Years : 2008 – 09 & 2009 – 10 M/s. Cisco Systems Deputy Commissioner of Capital (India) Pvt. Ltd., Income Tax, Brigade South Parade, Circle – 2(1) (1) (1), No. 10, M. G. Road, Vs. Room No. 217, 2nd Floor, Bengaluru – 560 001. BMTC Building, Koramangala, PAN NO : AACCC 4552 A Bengaluru. APPELLANT RESPONDENT & ITA 1009 & 1010/Bang/2019 Assessment Years : 2008 – 09 & 2009 – 10 Joint Commissioner of M/s. Cisco Systems Capital Income – T…

HSBC INVEST DIRECT SECURITIES (INDIA) P.LTD,MUMBAI vs. DCIT 14(2)(2), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 3826/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Aug 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Niraj ShethFor Respondent: Shri Rignesh K. Das

Section 143(3)Section 144CSection 144C(1)Section 3Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT(TP)A no.3826/Mum./2017 (Assessment Year : 2010–11) HSBC Invest Direct Securities (I) P. Ltd. NESCO I.T. Park, Level–9 Building no.3, Western Express Highway ……………. Appellant Goregaon (E), Mumbai 400 063 PAN – AABCI4793G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(2)(2), Mumbai 400 020 Assessee by : Shri Niraj Sheth Revenue by : Shri Rignesh K. Das Date of Hearing – 17.07.2019 Date of Order – 21.08.2019 O R D E R PER SAKTIJIT DEY. J.M. Captio…

LANCO SOLAR PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

In the result appeal of assessee is allowed and Stay Application filed by assessee is dismissed

ITA 239/HYD/2019[2013-14]Status: DisposedITAT Hyderabad31 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. Murali Mohan Rao, A.RFor Respondent: Shri Y.V.S.T. Sai, CIT, D.R

Section 115JSection 143(3)Section 144C(1)Section 144C(2)Section 154Section 156Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Limited vs. The Dy.CIT C/o P Murali & Co. Circle 16(1) Chartered Accountants Hyderabad 6-3-655/2/3, Somajiguda Hyderabad 500 082 PAN: AABCL4930G Stay Application No.92/Hyd/2019 ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Ltd. Vs. The Dy.CIT, Circle 16(1) Hyderabad Hyderabad (Appellant) (Respondent) Assessee by : Sh. Murali Mohan Rao, A.R. Revenue by : Shri Y.V.…

SKODA AUTO [ I ] P.LTD,AURANGABAD vs. ACIT, AURANGABAD

In the result, the appeal of assessee is allowed

ITA 2344/PUN/2012[2008-09]Status: DisposedITAT Pune03 Jun 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2344/PUN/2012 यनधाारण वषा / Assessment Year : 2008-09 Skoda Auto India Pvt. Ltd., Plot No. A1/1, Shendra, Five Star Industrial Area, MIDC, Aurangabad – 431201 PAN : AAECS3749M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri…

MARRIOTT INTERNATIONAL LICENSING COMPANY BV,MUMBAI vs. DCIT 3(2)(1), MUMBAI

ITA 2479/MUM/2017[2003-04]Status: DisposedITAT Mumbai24 May 2019AY 2003-04

Bench: Hon’Ble Sh. G. S. Pannu, V.P. & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2479, 2480 & 2481/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2003-04, 2004-05 & 2007-08) In The Matter Of:-

For Appellant: Shri Paras S. Savla &For Respondent: Shri Nishant Samaiya

Section 144CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, V.P. & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 2479, 2480 & 2481/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2003-04, 2004-05 & 2007-08) In the matter of:- DCIT (Intl. Taxation)- Marriott International 3(2)(1), Licensing Company BV, R. No. 1615, 16th floor, बिधम/ C/o-BMR & Associates Air India Bldg, Nariman LLP, BMR House, 36B, Vs. Point, Mumbai-400 021 Dr. R. K. Shirodkar Marg, Parel, Mumbai-400012 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCM0918R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant…

ACIT CIR.-1,, AURANGABAD vs. SKODA AUTO INDIA PVT. LTD., AURANGABAD

In the result, the Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 39/PUN/2011[2003-04]Status: DisposedITAT Pune31 Dec 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Assessment Year : 2003-04 Acit, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/S. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad – 431201. ……""यथ" / Respondent Pan : Aaecs3749M C.O. No.38/Pun/2011 (Arising Out Of Ita No.39/Pun/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (Saipl), A-1/1, Five Star Industrial Area, Midc, Shendra, Aurangabad. .......अपीलाथ" / Appellant Pan : Aaecs3749M बनाम / V/S. Acit, Circle- 1, ……""यथ" / Respondent Aurangabad. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad, Cit सुनवाई क" तारीख / Date Of Hearing : 19.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : There Are Cross-Appeals Under Consideration. The Assessee Filed A Cross Objection Vide C.O. No.38/Pun/2011 For The Assessment Year

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. B. Prasad, CIT

Section 144CSection 156Section 274Section 92C

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Assessment Year : 2003-04 ACIT, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/s. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, MIDC, Aurangabad – 431201. ……""यथ" / Respondent PAN : AAECS3749M C.O. No.38/PUN/2011 (Arising out of ITA No.39/PUN/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (SAIPL), A-1/1, Five Star Industrial Area, MIDC, Sh…

M/S. EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

ITA 535/PUN/2014[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No. 535/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2009-10 वष"

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 144CSection 144C(1)Section 156Section 271(1)(c)Section 274Section 92C

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No. 535/PUN/2014 अपील िन…

M/S. EATON INDUSTRIAL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 536/PUN/2014[2009-10]Status: DisposedITAT Pune12 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.536/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. Pan: Aabce4955C Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.536/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. PAN: AABCE4955C Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune अऩीऱाथी की ओर से / Appellant by : Shri Vishal Kalra प्रत्यथी की ओर से / Respondent by : Shri R…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SANDVIK ASIA PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 607/PUN/2014[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.607/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/S. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 Pan: Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.607/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/s. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 PAN: AACCS6638K आयकर अपीऱ सं. / ITA No.465/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Sandvik Asia Pvt. Lt…

SANDVIK ASIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 465/PUN/2014[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C