K Srinivasan Naidu v. ACIT

131 TTJ 17Income Tax Appellate Tribunal#22389 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing K Srinivasan Naidu v. ACIT

Shri Shri Nishant Jain, Bilaspur(Cg) vs. The Joint Commissioner of Income Tax, Range-I, Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 199/BIL/2016[2010-11]Status: DisposedITAT Raipur17 Oct 2022AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR
Section 40

…udicial pronouncements:- CIT Vs. VECTOR SHIPPING SERVICE P. LTD. 38 TAXMANN.COM 77 (ALL), MERILYN SHIPPING & TRANSPORTS Vs. ADDL. CIT 20 TAXMANN.COM 244 (VISAKHAPATNAM SPECIAL BENCH). TEJA CONSTRUCTIONS Vs. ACIT 129 TTJ 57 (HYDMUO), K. SRINIVAS NAIDU Vs. ACIT 131 TTJ 17 (HYDMUO) & JAIPUR VIDYUT VITRAN NIGAM LTD. Vs. DCIT 123 TTJ 888 UP): Held that "If the assessee has paid the impugned amount and not payable at the end of the year on the date of balance sheet, then the provisions of s 40(a)(ia) are not applicable. It is only applicable in respect of "payable amount" shown in the balance sheet as 3 outstanding exp…

Ashok Pandurang Gaikwad, Mumbai vs. ITO WD 2(1), Mumbai

In the result, the appeal u/s 263 stands allowed and appeal bearing no

ITA 22/MUM/2010[2005-06]Status: DisposedITAT Mumbai27 Oct 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.6191/Mum/2009 (ननधधारण वषा / Assessment Year : 2005-06) Shri Ashok Pandurang Gaikwad, बनधम/ Commissioner Of Income Tax – 10, Rudra Kautir Apartment, Circle-Iii, Vs. Opp Dutta Temple, 3Rd Floor, Quoreshi Mansion, Ambernath -421501 Gokhale Road, Naupada, Thane(W)-400602 आयकर अपीऱ सं./I.T.A. No.22/Mum/2010 (ननधधारण वषा / Assessment Year : 2005-06) बनधम/ Shri Ashok Pandurang Gaikwad, Income Tax Officer-Ward 2(1), 10, Rudra Kautir Apartment, Kalyan. Vs. Opp Dutta Temple, Ambernath -421501 स्थधयी ऱेखध सं./ Pan :Aevpg3266M अपीऱार्थी ओर से / Assessee By Shri Vijay Mehta प्रत्यर्थी की ओर से/Revenue By Shri A.K Srivastava सुनवाई की तारीख / Date Of Hearing : 21.09.2016 घोषणा की तारीख /Date Of Pronouncement : 27.10.2016 आदेश / O R D E R Per Rajesh Kumar, Am These Two Appeals By The Assessee Are Directed Against The Order Dated 31.1.2008 Passed By The Ld.Cit(A)-Iii, Thane Under Section 263 Of The Income

Section 143(3)Section 144Section 194CSection 263Section 40Section 40a

…ghal Builders Contractor v. ACIT (12 Taxmann.com 199) ; 7 And 22/Mum/2010 E. Order of the Tribunal, Hyderabad Bench, in the case of Teja Constuctions V.s ACIT (129 TTJ (UO) F. Order of the Tribunal, Hyderabad Bench, in the case of K Srinivasan Naidu v. ACIT [131 TTJ 17 (UO)] G. Order of the Hon'ble Tribunal, Kolkata Bench, in the case of ITO v. Shri Sadananda Singha and vice versa for A.Y. 2006-07 in ITA Nos. 133/Kolj2010 and 1881/Kol/2009 dated 13.8.2014 H. ITO V/s Akash Developers in ITA No.859/Kol/2012 (AY-2007-08) dated 20.11.2015” The ld. AR submitted that the AO has taken one of the possible view and ther…

Ashok Pandurang Gaikwad, Ambernath vs. CIT -III, Thane

In the result, the appeal u/s 263 stands allowed and appeal bearing no

ITA 6191/MUM/2009[2005-06]Status: DisposedITAT Mumbai27 Oct 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.6191/Mum/2009 (ननधधारण वषा / Assessment Year : 2005-06) Shri Ashok Pandurang Gaikwad, बनधम/ Commissioner Of Income Tax – 10, Rudra Kautir Apartment, Circle-Iii, Vs. Opp Dutta Temple, 3Rd Floor, Quoreshi Mansion, Ambernath -421501 Gokhale Road, Naupada, Thane(W)-400602 आयकर अपीऱ सं./I.T.A. No.22/Mum/2010 (ननधधारण वषा / Assessment Year : 2005-06) बनधम/ Shri Ashok Pandurang Gaikwad, Income Tax Officer-Ward 2(1), 10, Rudra Kautir Apartment, Kalyan. Vs. Opp Dutta Temple, Ambernath -421501 स्थधयी ऱेखध सं./ Pan :Aevpg3266M अपीऱार्थी ओर से / Assessee By Shri Vijay Mehta प्रत्यर्थी की ओर से/Revenue By Shri A.K Srivastava सुनवाई की तारीख / Date Of Hearing : 21.09.2016 घोषणा की तारीख /Date Of Pronouncement : 27.10.2016 आदेश / O R D E R Per Rajesh Kumar, Am These Two Appeals By The Assessee Are Directed Against The Order Dated 31.1.2008 Passed By The Ld.Cit(A)-Iii, Thane Under Section 263 Of The Income

Section 143(3)Section 144Section 194CSection 263Section 40Section 40a

…ghal Builders Contractor v. ACIT (12 Taxmann.com 199) ; 7 And 22/Mum/2010 E. Order of the Tribunal, Hyderabad Bench, in the case of Teja Constuctions V.s ACIT (129 TTJ (UO) F. Order of the Tribunal, Hyderabad Bench, in the case of K Srinivasan Naidu v. ACIT [131 TTJ 17 (UO)] G. Order of the Hon'ble Tribunal, Kolkata Bench, in the case of ITO v. Shri Sadananda Singha and vice versa for A.Y. 2006-07 in ITA Nos. 133/Kolj2010 and 1881/Kol/2009 dated 13.8.2014 H. ITO V/s Akash Developers in ITA No.859/Kol/2012 (AY-2007-08) dated 20.11.2015” The ld. AR submitted that the AO has taken one of the possible view and ther…

K Srinivasan Naidu v. ACIT (131 TTJ 17) — Cited in 3 Judgments | BharatTax