Kumar Rajaram v. Income-tax Officer (International Taxation 2(1)), Chennai

110 Taxmann.com 109High Court2019#18710 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 143(3)Section 144B Section 147 Section 263 Section 142 Section 151 Section 2(14)(iii)Section 45

Issues it is cited on

erroneous and prejudicial section 263 section 26 prescribed section 14 section 143(3)india interest

Judgments citing Kumar Rajaram v. Income-tax Officer (International Taxation 2(1)), Chennai

Madurai Power Corporation Private Limited, Chennai vs. PCIT, Corp Circle 4(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1396/CHNY/2024[2014-15]Status: DisposedITAT Chennai04 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N.V.Balaji, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT

Section 143(3)Section 147Section 148Section 151Section 263Section 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1396/Chny/2024 िनधा"रणवष"/Assessment Year: 2014-15 v. M/s. Madurai Power – The PCIT, Corporation Pvt. Ltd., Corporate Circle-4(1), No.3, 2nd Street, Chennai. Subba Rao Avenue, Greams Road S.O., Nungambakkam, Chennai-600 006. [PAN: AACCM 7661 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. N.V.Balaji, Advocate ""यथ" क"…

M/S. Anabond Ltd., Chennai vs. PCIT, Chennai-1

In the result, all the grounds appeal raised by the assesse are allowed

ITA 1625/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Nov 2024AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1625/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 M/S. Anabond Limited The Principal Commissioner Of Type-Ii, 36, Dr. V.S.I. Estate Income Tax-1 Tiruvanmiyur, Chennai Chennai-600041. [Pan: Aacca4158Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri B.Ramakrishnan, F.C.A. अपीलार्थी की ओर से/ Assessee By : Shri Nilay Baran Som, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 02.09.2024 घोषणा की तारीख /Date Of Pronouncement : 27.11.2024

For Appellant: Shri Nilay Baran Som, CIT

Section 143(3)Section 263Section 35Section 5Section 80I

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1625/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 M/s. Anabond Limited The Principal Commissioner of Type-II, 36, Dr. V.S.I. Estate Income Tax-1 Tiruvanmiyur, Chennai Chennai-600041. [PAN: AACCA4158Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri B.Ramakrishnan, F.C.A. अपीलार्थी की ओर से/ Assessee by : Shri Nilay Baran S…

M/S. R.K. Investments, Chennai vs. DCIT, Ncc-3(1), Chennai

The appeal stand allowed in terms of our above order

ITA 1159/CHNY/2024[2014-15]Status: DisposedITAT Chennai12 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1159/Chny/2024 (िनधा*रणवष* / Assessment Year: 2014-15) M/S. R.K. Investments Dcit Ground Floor, Block-Iv, Non-Corporate Circle-3(1) बनाम/ No.184-187,Temple Steps, Chennai. Vs. Anna Salai Little Mount, Chennai-600 015. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafr-3413-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 31-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR

Section 143(3)Section 147Section 148Section 2(14)Section 2(14)(iii)Section 2(14)(lii)Section 263Section 45

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1159/Chny/2024 (िनधा*रणवष* / Assessment Year: 2014-15) M/s. R.K. Investments DCIT Ground Floor, Block-IV, Non-Corporate Circle-3(1) बनाम/ No.184-187,Temple Steps, Chennai. Vs. Anna Salai Little mount, Chennai-600 015. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFR-3413-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Ambe Tradecorp Pvt. Ltd., Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 53/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad21 Sept 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.53/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/H. Rembrandt Building, C.G. Road, Ahmedabad.

For Appellant: Smt Nupur Shah, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R

Section 143(3)Section 147Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.53/AHD/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/h. Rembrandt Building, C.G. Road, Ahmedabad. PAN: AABCJ8599F (Applicant) (Respondent) Assessee by : Smt Nupur Shah, A.R Revenue by : Shri Mohd. Usman, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 18/08/2021 घोषणा क" तारीख /Date of Pronounce…