Jeans Knit (P.) Ltd. v. DCIT

138 Taxmann.com 480Reported decision2022#11088 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 80JJAASection 139(1)Section 143(1)Section 119(2)(b)Section 12(2)Section 139(5)Section 143(1)(a)Section 147
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Issues it is cited on

section 80jjsection 143(1a)section 80jjasection 80jjaasection 80jassistant directorsection 2(24)(x)section 2(24)section 36(1)(va)section 43bregular assessmentsection 143(1)(a)

Judgments citing Jeans Knit (P.) Ltd. v. DCIT

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

Metro Brands Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1004/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Metro Brands Limited, Deputy Commissioner Of 401, Zillion 4Th Floor, Income Tax, Kurla West, Vs. Circle-2(2)(1), Lbs Marg & Aayakar Bhavan, Cst Road Junction, Mumbai-400020. Mumbai-400070. Pan : Aaacm4754E (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Annavaram Kosuri Date Of Hearing : 04-06-2025 Date Of Pronouncement : 17-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/Jcit(A)-1, Visakhapatnam [„Ld.Cit(A)‟], Dated 18-12-2024, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Annavaram Kosuri
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2023-24 Metro Brands Limited, Deputy Commissioner of 401, Zillion 4th Floor, Income Tax, Kurla West, vs. Circle-2(2)(1), LBS Marg and Aayakar Bhavan, CST Road Junction, Mumbai-400020. Mumbai-400070. PAN : AAACM4754E (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Annavaram Kosuri Date of Hearing : 04-06-2025 Date of Pronouncement : 17-06-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the…

Blossom Inners Private Limited, Ernakulam vs. ITO, Corporate Ward 1(1), Kochi

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

ITA 826/COCH/2024[2023-2024]Status: DisposedITAT Cochin13 Jun 2025AY 2023-2024

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Omanakuttan, Snr AR
Section 139(1)Section 139(5)Section 143(1)Section 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2023-24 M/s. Blossom Inners Pvt. Ltd., 16/230 C, Mudavoor The Income Tax Officer, S.O., Corporate Ward – 1(1), Velloorkunnam (Part), Kochi. Kerala – 686 669. Vs. PAN: AAFCB2398N APPELLANT RESPONDENT Assessee by : Shri Radhesh Bhatt, CA Revenue by : Shri Omanakuttan, Snr AR Date of Hearing : 17-03-2025 Date of Pronouncement : 13-06-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of…

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR
Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 G4S Secure Solutions (India) Vs CPC, Private Limited, Bengaluru. 9th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi SO (168), Gurugram, Haryana – 122 102. PAN: AAACG1625Q (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Ms Ananya Kapoor, & Shri Shivam Yadav, Advocates Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 12.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER VIMAL KUMAR, JM: The appeal by the appe…

Bhagawanji Harish, Bengaluru vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 1315/BANG/2024[2023-24]Status: DisposedITAT Bangalore06 Nov 2024AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Prakash Shridhar Hegde, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2023-24 Shri Bhagawnji Harish, Vs. The Income Tax Officer, No.11/3, 4th Main Road, Ward 5(2)(1), Industrial Town, Rajajinagar, Bangalore. Bangalore – 560 044. PAN : AACPH 9005L APPELLANT RESPONDENT Appellant by : Shri Prakash Shridhar Hegde, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.10.2024 Date of Pronouncement : 06.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2865/DEL/2022[2020-21]Status: DisposedITAT Delhi18 Oct 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2) (1), Meerut

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

ITA 2864/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(1)(1), Meerut

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

ITA 2863/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Sai Computers Ltd, Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2862/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.2862, 2863, 2864 & 2865/DEL/2022 Assessment Years 2018-19, 2018-19, 2019-20 & 2020-21 Sai Computers Ltd. Vs. Assistant Director of Income Tax, Sai Dham, Victoria Park CPC Meerut New Delhi TAN/PAN: AACCS2787D (Appellant) (Respondent) Appellant by: Ms. Monika Agarwal, Adv Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 10 10 2023 Date of pronouncement: 18 10 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: ITA No.2864/Del/2022 Assessment Year 2019…

Jeans Knit (P.) Ltd. v. DCIT (138 Taxmann.com 480) — Cited in 9 Judgments | BharatTax