Karnataka State Co-operative Apex Bank Ltd. v. DCIT

130 Taxmann.com 114High Court2021#11084 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 114(f)Section 133(6)Section 139Section 147Section 154Section 239Section 244ASection 263

Issues it is cited on

reassessment proceedingssection 148section 147section 143section 14section 143(3)indiatotal incomebusinessdocument

Judgments citing Karnataka State Co-operative Apex Bank Ltd. v. DCIT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner of Keller (M) SDN BHD, Income Tax, 7th floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [PAN: AAGCK 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : S…

CHIRIPAL INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 708/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad02 Apr 2024AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Ankit Jain, Sr.DR
Section 116JSection 143(3)Section 148Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 708/AHD/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. PAN: AAACC8513B (Applicant) (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri Ankit Jain, Sr.DR सुिवाईकीतारीख/Date of Hearing : 06/03/2024 घोरणाकीतारीख/Date of Pronouncement: 02/04/2024 आदेश/O R D E R PER WASEEM AHMED,…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1408/CHNY/2016[2007-2008]Status: DisposedITAT Chennai25 May 2022AY 2007-2008

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1407/CHNY/2016[2008-2009]Status: DisposedITAT Chennai25 May 2022AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1254/CHNY/2016[2006-2007]Status: DisposedITAT Chennai25 May 2022AY 2006-2007

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1253/CHNY/2016[2005-2006]Status: DisposedITAT Chennai25 May 2022AY 2005-2006

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1252/CHNY/2016[2004-2005]Status: DisposedITAT Chennai25 May 2022AY 2004-2005

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

INTERNATIONAL AGRICULTURAL PROCESSING (P) LTD.,CHENNAI vs. ACIT, MADURAI

In the result, the appeals filed by the assessee for the AYs 2003-04

ITA 1251/CHNY/2016[2003-2004]Status: DisposedITAT Chennai25 May 2022AY 2003-2004

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1251 To 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 To 2006-07, 2008-09 & 2007-08 M/S.International Agricultural- V. The Asst. Commissioner- Processing (P) Ltd., Of Income Tax, 332/5-A, Peranai Road, Company Circle-Ii, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [Pan: Aaaci 3593 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10BSection 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 to 1254, 1407 & 1408/Chny/2016 िनधा"रण वष" /Assessment Years: 2003-04 to 2006-07, 2008-09 & 2007-08 M/s.International Agricultural- v. The Asst. Commissioner- Processing (P) Ltd., of Income Tax, 332/5-A, Peranai Road, Company Circle-II, Musuvanathu Village, Madurai. Nilakottai Taluk, Dindigul-624 219. [PAN: AAACI 3…

Karnataka State Co-operative Apex Bank Ltd. v. DCIT (130 Taxmann.com 114) — Cited in 9 Judgments | BharatTax