Kirloskar Investments & Finance Ltd. v. Assistant Commissioner of Income-tax

67 ITD 504Income Tax Appellate Tribunal1998#1969 most cited

What is Kirloskar Investments & Finance Ltd. v. Assistant Commissioner of Income-tax authority for?

Merely providing a copy of a statement or letters is not sufficient opportunity; when oral evidence is relied upon to replace written evidence, the party against whom it is used must be allowed to cross-examine the person concerned to properly weigh the evidence.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Kirloskar Investments & Finance Ltd. · opportunity of cross-examination · oral evidence · statements relied upon · natural justice · evidentiary value · seized material · section 132(4) · assessment proceedings · unexplained additions

Sections most often in play

Section 132(4)Section 69Section 153CSection 115BBESection 153ASection 271AABSection 28Section 69B

Issues it is cited on

voluntary admissionarbitrary and capricioussection 132(1)(a)section 158b(b)third party informationsection 158bb(1)section 32aabatement of assessmentjoint development agreementassistant directorwarrant of authorisationsection 194ia

Judgments citing Kirloskar Investments & Finance Ltd. v. Assistant Commissioner of Income-tax

Sbi Capital Markets Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1511/MUM/2014[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Sbi Capital Markets Ltd., Mumbai vs. A.C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2484/MUM/2012[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Sbi Capital Market Limited, Mumbai vs. Addl. C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1839/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jan 2023AY 2007-08

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Sbi Capital Markets Ltd, Mumbai vs. ACIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 5144/MUM/2009[2006-07]Status: DisposedITAT Mumbai13 Jan 2023AY 2006-07

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd, Mumbai vs. The ACIT Cir 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7268/MUM/2008[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2345/MUM/2007[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1088/MUM/2007[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7538/MUM/2005[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd., Mumbai vs. CIT (A)-IV, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7264/MUM/2005[2002-2003]Status: DisposedITAT Mumbai13 Jan 2023AY 2002-2003

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

DCIT Cir. 4(2), Mumbai vs. M/S. S.B.I Capital Markets Ltd., Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 6729/MUM/2004[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Sbi Capital Markets Ltd., Mumbai vs. DCIT Range 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4248/MUM/2004[2000-01]Status: DisposedITAT Mumbai13 Jan 2023AY 2000-01

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Sbi Capital Markets Ltd., Mumbai vs. JCIT Special Range, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4246/MUM/2004[98-99]Status: DisposedITAT Mumbai13 Jan 2023

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd vs. The Jt CIT Sr-27

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3791/MUM/2004[1997-1998]Status: DisposedITAT Mumbai13 Jan 2023AY 1997-1998

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

M/S. Sbi Capital Markets Ltd vs. The ACIT RG-4(3)(3)

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3790/MUM/2004[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…lowance u/s 32A of the Income Tax Act. The ld. CIT(A) has also given reference of other decision relied upon by the assessee i.e in the case of United Technologies Ltd. (73 ITD 150) Micro Land Ltd. (61 ITD 446) (Banglore), Kirloskar Investment & Finance Ltd. (67 ITD 504) (Banglore) and Karmchand Thapar & Brothers (66 ITD 39) DGP Windsor (India ) Ltd. (74 TTJ 291) (Mum). The assessee has also submitted before the ld. CIT(A) that explanation 4A added to Sec. 43(1) by the Finance (No.2) Act 1996 on the manner ofdetermination of actual cost in the case of a sale and lease back transaction is suggestive of the fact th…

Alta Leasing & Finance Limited, Mumbai vs. Dy CIT Circle 6 (1), Mumbai

In the result the appeal of the revenue stand dismissed

ITA 801/MUM/2003[1996-97]Status: DisposedITAT Mumbai27 Sept 2022AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: H.P. MahajaniFor Respondent: Samruddhi Hande

…6 Appeals 1 Alta Leasing & Finance Limited Vs. DCIT, Circle-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3633 & 3634/Mum/2002 Alta Leasing & Finance Vs. DCIT,Circle 6(1) Limited, Alta Bhavan, Aayakar Bhavan, M.K.Road, Senapati Bapat Marg, Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCA7117P Appellant .. Respondent ITA Nos.3686 & 3687/Mum/2002 DCIT, Circle 6(1) Vs. M/s Alta Leasing & Finance R. No. 506, 5th Floor, Ltd., Alta Bhavan, Dadar, Aayakar Bhavan, M.K. Road, Mumbai – 40…

DCIT, Cir 6(1), Mumbai vs. Alta Leasing & Finance Ltd, Mumbai

In the result the appeal of the revenue stand dismissed

ITA 1806/MUM/2003[1996-97]Status: DisposedITAT Mumbai27 Sept 2022AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: H.P. MahajaniFor Respondent: Samruddhi Hande

…6 Appeals 1 Alta Leasing & Finance Limited Vs. DCIT, Circle-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3633 & 3634/Mum/2002 Alta Leasing & Finance Vs. DCIT,Circle 6(1) Limited, Alta Bhavan, Aayakar Bhavan, M.K.Road, Senapati Bapat Marg, Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCA7117P Appellant .. Respondent ITA Nos.3686 & 3687/Mum/2002 DCIT, Circle 6(1) Vs. M/s Alta Leasing & Finance R. No. 506, 5th Floor, Ltd., Alta Bhavan, Dadar, Aayakar Bhavan, M.K. Road, Mumbai – 40…

DCIT.Cir.6 (1), Mumbai vs. M/S Alta Leasing & Finance Ltd, Mumbai

In the result the appeal of the revenue stand dismissed

ITA 3686/MUM/2002[1997-98]Status: DisposedITAT Mumbai27 Sept 2022AY 1997-98

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: H.P. MahajaniFor Respondent: Samruddhi Hande

…6 Appeals 1 Alta Leasing & Finance Limited Vs. DCIT, Circle-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3633 & 3634/Mum/2002 Alta Leasing & Finance Vs. DCIT,Circle 6(1) Limited, Alta Bhavan, Aayakar Bhavan, M.K.Road, Senapati Bapat Marg, Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCA7117P Appellant .. Respondent ITA Nos.3686 & 3687/Mum/2002 DCIT, Circle 6(1) Vs. M/s Alta Leasing & Finance R. No. 506, 5th Floor, Ltd., Alta Bhavan, Dadar, Aayakar Bhavan, M.K. Road, Mumbai – 40…

Alta Leasing & Finance Ltd, Mumbai vs. Addl, CIT Cent. Cir 6(1), Mumbai

In the result the appeal of the revenue stand dismissed

ITA 3634/MUM/2002[1998-99]Status: DisposedITAT Mumbai27 Sept 2022AY 1998-99

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: H.P. MahajaniFor Respondent: Samruddhi Hande

…6 Appeals 1 Alta Leasing & Finance Limited Vs. DCIT, Circle-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3633 & 3634/Mum/2002 Alta Leasing & Finance Vs. DCIT,Circle 6(1) Limited, Alta Bhavan, Aayakar Bhavan, M.K.Road, Senapati Bapat Marg, Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCA7117P Appellant .. Respondent ITA Nos.3686 & 3687/Mum/2002 DCIT, Circle 6(1) Vs. M/s Alta Leasing & Finance R. No. 506, 5th Floor, Ltd., Alta Bhavan, Dadar, Aayakar Bhavan, M.K. Road, Mumbai – 40…

Alta Leasing & Finance Ltd, Mumbai vs. Jt CIT Spl RG 17, Mumbai

In the result the appeal of the revenue stand dismissed

ITA 3633/MUM/2002[1997-98]Status: DisposedITAT Mumbai27 Sept 2022AY 1997-98

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: H.P. MahajaniFor Respondent: Samruddhi Hande

…6 Appeals 1 Alta Leasing & Finance Limited Vs. DCIT, Circle-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3633 & 3634/Mum/2002 Alta Leasing & Finance Vs. DCIT,Circle 6(1) Limited, Alta Bhavan, Aayakar Bhavan, M.K.Road, Senapati Bapat Marg, Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCA7117P Appellant .. Respondent ITA Nos.3686 & 3687/Mum/2002 DCIT, Circle 6(1) Vs. M/s Alta Leasing & Finance R. No. 506, 5th Floor, Ltd., Alta Bhavan, Dadar, Aayakar Bhavan, M.K. Road, Mumbai – 40…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. M/S. Gokula Education Foundation (Medical), Bengaluru

In the result, revenue appeals in ITA Nos

ITA 509/BANG/2021[2017-18]Status: DisposedITAT Bangalore18 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/2021 M/s. Gokula Education Foundation (Medical) Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.499, 500, 501, 508 & 509/Bang/2021 Assessment Years: 2011-12 to 2014-15 & 2017-18 respectively Deputy Commissioner of M/s. Gokula Education Income-tax Foundation (Medical) Central Circle-1(2) MSR Nagar Bengaluru MSRIT Posts Vs. Mathikere Bengaluru 560 064 PAN NO : AAATG1779Q APPELLANT RESPONDENT CO Nos.12 to 16/Bang/2021 (Arising out…